GST enforcement case transfers allocate adjudication to territorial officers while preserving enforcement responsibilities for specified follow-up proceedings.
GST cases investigated by Enforcement Wings are transferred to territorial proper officers for show cause notice issuance, adjudication and further action after required approval and online case transfer. Enforcement Wings retain matters where intimation is satisfactorily answered or payment is made, goods-in-movement cases, and voluntary-payment closure proceedings. Higher-value cases are transferred to the Additional Commissioner (Administration) for adjudication and rectification, while subsequent recovery, appeals and refunds return to Enforcement. Pending cases, multi-year investigations, and previously adjudicated matters are governed by specified transfer and follow-up arrangements.

GST high-value adjudication transfer requires Additional Commissioner handling, while originating officers retain recovery, appeal and refund follow-up.
GST cases requiring a show-cause notice for detected unpaid, short-paid or erroneously refunded tax, or wrongly availed or utilised input tax credit exceeding the prescribed annual threshold, must be transferred with the draft notice to the concerned Additional Commissioner for adjudication. The Additional Commissioner handles rectification, while the originating Proper Officer resumes recovery, appeals and refunds after adjudication. Pending cases, including multi-year matters meeting the threshold in any year, are transferred under the prescribed process. Voluntary pre-notice payments and already adjudicated cases remain with the investigating or Proper Officer for closure and follow-up action.

Commencement of Meghalaya GST Amendment provisions appointed; section specific commencement staggered with earlier and later effective dates.
The State Government, under subsection (2) of section 1 of the Meghalaya GST (Amendment) Act, 2024 and an issued corrigendum, appoints sectional commencement dates: one provision is made effective retrospectively and the other provisions are appointed to come into force on a later administrative date, establishing a staggered commencement scheme for the Amendment Act.

TDS exemption on National Savings Scheme withdrawals: no deduction under section 194EE for qualifying individual withdrawals.
The Central Government has specified that no deduction of tax under section 194EE shall be made on amounts referred to in clause (a) of sub section (2) of section 80CCA when withdrawn by an assessee who is an individual; the notification is effective from its publication in the Official Gazette.

Tariff amendment removes a specified import condition for non IFPD goods, altering the table entry with immediate effect.
Amendment removes Condition no. 9 for imports at S. No. 515C by substituting the entry "9" in column (6) with "-", thereby eliminating that conditional restriction for "All goods other than Interactive Flat Panel Display (IFPD)"; the change is made by Notification No. 23/2025-Customs under powers conferred by the Customs Act and the Customs Tariff Act and takes immediate effect.

Compliance Certificate for resolution plans ensures detailed procedural disclosure and certification of statutory eligibility and plan compliance under CIRP framework.
The amendment substitutes Form H with a detailed Compliance Certificate requiring the resolution professional to certify that the resolution plan complies with the Code and CIRP Regulations, that the resolution applicant has submitted the required affidavit of eligibility, and that the plan was approved by the CoC after consideration of feasibility and viability. The form mandates comprehensive disclosure of CIRP chronology, valuation metrics, admitted claims and plan value, voting particulars, details of the successful resolution applicant, implementation mechanisms, treatment of contested transactions, regulatory fee compliance, and an annexure mapping plan provisions to statutory and regulatory requirements.

Amendment to Insolvency Professional Regulations substitutes 'twelve' with 'twenty-four' in regulation 5(a), altering the stated timeframe.
The amendment regulations take effect on Gazette publication and, under the Board's Code powers, make a single textual change: in the Insolvency and Bankruptcy Board of India (Insolvency Professionals) Regulations, 2016, clause (a) of regulation 5 substitutes the word "twelve" with the words and the mark "twenty-four". The notification cites its file reference and notes prior publication and earlier amendment history.

Fortified Rice Kernel tax rate amendment expands GST schedules and clarifies pre-packaged and labelled goods under legal metrology rules.
Amends the Assam State Tax (Rate) notification by inserting Fortified Rice Kernel (FRK) in the 2.5% schedule and also in the 9% schedule against the entry relating to Murki. It further substitutes the explanation of pre-packaged and labelled goods to clarify coverage of retail-sale commodities not exceeding 25 kg or 25 litre that are pre-packed under the Legal Metrology framework and bear the required declarations.

Retrospective amendment alters effective and deemed commencement dates for state GST procedure by government authority.
The Governor, acting under section 148 of the Assam Goods and Services Tax Act, amends the earlier Finance Department notification by inserting the words "with effect from 1st day of January 2024" after the phrase notifying a special procedure, deems that insertion to have been effective from 31st July 2023, and declares the notification to be deemed in force from 25th September 2023.

Rectification of GST demand orders for wrongly availed input tax credit now available under revised eligibility rules
Special procedure is notified under section 148 of the Assam GST Act for rectification of demand orders under section 73, section 74, section 107 or section 108 confirming wrong availment of input tax credit for contravention of section 16(4), where the credit has since become available under section 16(5) or section 16(6) and no appeal has been filed. The registered person must apply electronically within six months, and the original authority must decide the application and issue the rectified order, as far as possible, within three months.

Waiver of interest and penalty: notification sets cutoff dates permitting payment to secure waiver under Assam GST law.
Notification under the Assam GST framework notifies cutoff dates by which specified classes of registered persons may pay to obtain waiver of interest and/or penalty. One class-registered persons issued a notice, statement or order of the relevant kind-has a cutoff of 31.03.2025. The other class-persons with assessment notices where a proper officer has re-determined tax following appellate direction-has a cutoff six months from the date of the re-determination order. The notification is effective from 1st November, 2024.

Sunset of authority to examine price pass-through halts requests to verify input tax credit and rate reduction pass-through.
The Governor, on the Goods and Services Tax Council's recommendation, appoints 1st April 2025 as the date from which the authority under the proviso to section 171(2) of the Assam GST Act, 2017 shall not accept any request for examination whether input tax credits availed or reductions in tax rate have resulted in commensurate reductions in the price of goods or services; the notification is deemed to have come into force on 30th September 2024.

Commencement schedule for Assam GST amendment establishes phased activation of specified sections on designated dates.
Sections 7, 37 and 39 of the Assam Goods and Services (Amendment) Ordinance, 2024 are appointed to commence on 27 September 2024; section 34 on 1 October 2024; sections 3-6, 8, 10-33, 35, 36 and 38 on 1 November 2024; and sections 2 and 9 on 1 April 2025, effected by a Finance (Taxation) Department notification under the Governor's powers.

Assam GST rule amendments omit specified provisions and revise the Authority's functions and definition under the principal Rules.
Assam Goods and Services Tax Rules are further amended by the Assam Goods and Services Tax (Fourth Amendment) Rules, 2022, brought into force with effect from 1 December 2022. The notification is issued under section 164 of the Assam Goods and Services Tax Act, 2017 and amends the principal Rules with retrospective commencement as stated in the instrument. The amendment omits rules 122, 124, 125 and 134, revises rule 127 by substituting "Functions" for "Duties" and by recasting its opening words, and modifies rule 137 by deleting its first paragraph and redefining "Authority" in the Explanation.

Waiver of late fee for delayed GSTR-9C filings permits relief where reconciliation is furnished by the specified deadline.
The notification waives the portion of late fee under section 47 for annual returns filed under section 44 for specified financial years to the extent attributable to failure to furnish the reconciliation statement in FORM GSTR-9C with FORM GSTR-9, where FORM GSTR-9C is furnished subsequently by the stated deadline. The waiver covers only excess late fee beyond that payable up to the date of furnishing FORM GSTR-9 and excludes refunds of late fees already paid.

Amendment of effective date: substitution in a GST notification while preserving original April commencement.
Amendment under section 148 of the Assam Goods and Services Tax Act, 2017 substitutes the date in paragraph 4 of Notification eCF No.183190/176 dated 14 October 2024, replacing the previously stated commencement wording with the new wording in that paragraph. The amendment specifies that the notification shall come into force from the first day of April, 2024.

GST rate amendment revises concessional schedule entries for specified tariff codes under Assam tax notification.
GST rate amendment under the Assam Goods and Services Tax framework revises Schedule I, applicable at 2.5%, by substituting the goods description against Sl. No. 165 and Sl. No. 165A with the entries "2711 12 00, 2711 13 00, 2711 19 10". The amendment takes effect from 4 January 2024 and updates the existing State tax rate schedule for the specified tariff entries.

Aadhaar-PAN linking requirement: PANs allotted via Aadhaar enrolment must have Aadhaar intimated to tax systems by the notified deadline.
Individuals allotted a Permanent Account Number based on the Enrolment ID of an Aadhaar application filed before 1 October 2024 must intimate their Aadhaar number to the Principal Director General of Income-tax (Systems), Director General of Income-tax (Systems) or an authorised person; the notification sets a compliance deadline while allowing the Central Board of Direct Taxes to specify an alternative date.

Aadhaar intimation requirement: PANs allotted via Aadhaar enrolment prior to the cutoff must notify Aadhaar to tax systems.
The Income-tax (ninth Amendment) Rules, 2025 insert Rule 114(5AA) requiring persons whose PAN was allotted on the basis of an Aadhaar enrolment ID filed before the specified cutoff to intimate their Aadhaar number to the authorised tax systems authority, and amend Rule 114(6) to include intimation under the new sub-rule alongside existing Aadhaar intimations.

Post-export conversion of export entries: documentary proof, scheme compliance and discretionary customs approval with prescribed fees and time limits.
The Regulations permit post-export amendment of export entries to an instrument based scheme, with written applications within one year of clearance or entry subject to Commissioner and Chief Commissioner extensions; court-ordered stays are excluded. Conversion may be authorised on existing documentary evidence, subject to payment of prescribed fees, fulfilment of all scheme conditions, reversal or non availability of incompatible benefits, compliance with Customs Automated System presentation rules, absence of investigations or contraventions, and that the original entry was filed for an instrument scheme, drawback or export obligation; decisions aimed to be made within thirty days.