Exemption from annual GST return filing for eligible small taxpayers reduces filing obligations following GST Council recommendation.
The notification exempts registered persons whose aggregate turnover up to two crore rupees from filing the GST annual return for the financial year 2024-25 onwards, issued under the first proviso to the relevant provision of the Himachal Pradesh GST Act on the recommendation of the GST Council.

Provisional GST refunds barred for non Aadhaar authenticated taxpayers and suppliers of areca, pan masala, tobacco, essential oils.
Notification excludes two categories from provisional refund eligibility: registered persons not Aadhaar authenticated under rule 10B, and suppliers of listed goods (areca nuts; pan masala; tobacco and manufactured tobacco substitutes; essential oils), applying the Customs Tariff Act, 1975 interpretive rules to identify goods. The restriction is effective from 1 October 2025.

Customs corrigendum: textual amendment narrows miscellaneous exemption description by replacing 'aircrafts, missiles, etc.' with 'aircrafts, etc.'
Corrigendum substitutes the phrase 'aircrafts, missiles, etc.' with 'aircrafts, etc.' in line 31, column (3) of Notification No. 37/2025-Customs as published (G.S.R. 644(E), 17-9-2025), promulgated by G.S.R. 743(E) dated 9-10-2025; the correction is confined to the textual description of exempted items and does not indicate any other amendments to tariff treatment or procedural provisions.

Tariff value fixation for selected imports maintains existing unit values and substitutes tariff tables, preserving current valuations.
Fixation of tariff values is effected by substituting TABLE-1, TABLE-2 and TABLE-3 into the principal customs notification, thereby setting unit tariff values for listed edible oils, brass scrap, areca nut, and specified forms of gold and silver; the tables record applicable unit values and note where values remain unchanged.

Commencement of amended GST provisions operates from the appointed date, activating specified amendment clauses and sections under state tax law.
Specified provisions of the Odisha Goods and Services Tax (Amendment) Act, 2025, comprising clauses (ii) and (iii) of section 2, sections 3 to 5, and sections 7 to 14, are deemed to have come into force on 1 October 2025. The State Government makes those amendment provisions legally operative from the appointed date.

Embassy of the Republic of Cameroon granted VAT exemption/refund in Delhi, conditional on a Rs.5000 minimum invoice.
Amendment to the Sixth Schedule of the Delhi Value Added Tax Act inserts the Embassy of the Republic of Cameroon as a listed mission, enabling VAT exemption/refund for taxable goods for official use and diplomats' personal use. The Commissioner acts under sub section (2) of Section 103 following a reciprocity request, and refunds are subject to a minimum invoice value of Rs. 5,000 per invoice, effective from 28.7.2024.

Jhansi Development Authority notified as eligible for income-tax exemption under section 10(46A), effective AY2025-26, subject to conditions.
Notification designates Jhansi Development Authority as eligible for income-tax exemption under clause (46A) of section 10, effective from the assessment year 2025-2026, conditional on the Authority's continuing constitution under the Uttar Pradesh Urban Planning and Development Act, 1973 and its fulfilment of the specified purposes; the memorandum certifies no person is adversely affected by retrospective effect.

Advance Ruling authority constituted with two members, effective dates specified, superseding prior notification under GST law.
The notification, issued under the Tamil Nadu Goods and Services Tax Act, 2017, supersedes Notification No. II(2)/CTR/873(b)/2024 and constitutes the Tamil Nadu Authority for Advance Ruling by appointing two members: Thiru C. Thiyagarajan, Additional Commissioner (effective 23.05.2025), and Thiru B. Suseel Kumar, Joint Commissioner (effective 07.12.2024), thereby setting the Authority's current membership under the stated departmental order.

Cross-border trade financing permits authorised dealer banks to extend Indian Rupee loans to eligible residents and banks in neighbouring jurisdictions.
Authorised dealer banks may lend in Indian Rupees to persons resident outside India who are residents of Bhutan, Nepal or Sri Lanka, including banks in those jurisdictions, for cross-border trade transactions. This additional lending permission is inserted into the framework governing lending in Indian Rupees by persons resident in India and takes effect from notification in the Official Gazette.

Export Foreign Currency Accounts gain extended IFSC fund utilisation timelines while preserving export realisation and repatriation requirements.
Exporters resident in India may maintain Foreign Currency Accounts with banks outside India for full export proceeds and advance export remittances. Funds may be used for imports into India or repatriated after adjustment of forward commitments. Accounts maintained with banks in an International Financial Services Centre allow utilisation or repatriation by the end of three months from receipt, while accounts in other jurisdictions require action by the end of the following month. Export realisation and repatriation requirements continue to apply, and accounts permitted outside India may also be opened in an IFSC.

GST compliance amendments expand track-and-trace duties, credit-note conditions, appeal pre-deposits, and non-supply treatment for warehoused goods.
Specified goods may be brought within a track-and-trace mechanism, requiring designated persons to affix unique identification markings, furnish prescribed information, maintain records, disclose manufacturing machinery details, and pay prescribed system-related amounts. The mechanism may provide for electronic storage and access to marking information. Contravention attracts an additional penalty of one lakh rupees or ten per cent of the tax payable on the goods, whichever is higher. Unique identification marking includes a unique, secure and non-removable digital stamp, digital mark, or similar marking.

Export inspection requirement for rice eased for certain European destinations, while certification remains mandatory for specified markets.
The export policy conditions for rice under HSN 1006 are amended to relax the Certificate of Inspection requirement for exports to remaining European countries for six months. Exports to EU member states and to the United Kingdom, Iceland, Liechtenstein, Norway and Switzerland continue to require certification from the Export Inspection Council or Export Inspection Agencies. The amendment applies to both Basmati and Non-Basmati rice.

One-time export exemption for wheat seed permits a single consignment to Indonesia subject to specified certification and route.
A one-time exemption authorizes export of Wheat Seed (DWR-162) under ITC (HS) code 10019100 from the University of Dharwad to Indonesia up to an aggregate of 100 Metric Tonnes, to be executed through the specified exporter channel via the designated seaport. Certification of identity and quantity for the export must be provided by the authorized agency named in the notification, and the permission is valid only as an immediate, single-instance exemption.

De-Oiled Rice Bran export policy changed to free export, lifting prior prohibition immediately for specified product entries.
Export policy for De-Oiled Rice Bran is amended from 'Prohibited' to 'Free' with immediate effect by deleting the prior prohibition entries in the ITC(HS) schedule under Chapter 23 covering bran and oil-cake residue descriptions, thereby authorising export of the affected De-Oiled Rice Bran product lines.

Export exemptions for agricultural commodities to Bhutan permit shipment of specified items free from restrictions until further orders.
An amendment to the General Note to Export Policy exempts specified agricultural commodities, identified by ITC(HS) codes, from applicable restrictions and prohibitions when exported to Bhutan, effective immediately and until further orders, thereby allowing those listed products to be exported without the previously applicable limitations.

Corrigendum corrects prior tax notification wording from local distribution to local delivery in specified references.
A corrigendum amended a prior Uttar Pradesh State Tax notification by replacing the words "local distribution" with "local delivery" at the specified page and line references in the earlier instrument.

GST notification corrigendum corrects schedule wording on goods descriptions, thickness limits, footwear value, and related exclusions.
A corrigendum under Uttar Pradesh SGST corrects drafting errors in an earlier notification dated 20 September 2025. It revises several schedule entries, including the wording for goods that are fresh or chilled and pre-packaged and labelled, the description of cheese, chhena or paneer, the translation of "Saathi" as "Mate", and references to thickness, footwear value, and the exclusion of erasers. The changes are textual corrections to the notification schedule.

Corrigendum to state tax notification revises product descriptions and itemises worship materials in the notified entries.
A corrigendum to a prior Uttar Pradesh State Tax notification corrects clerical and formatting errors in the notified entries. At serial number 121, the word "Rubber" is substituted with "Eraser". At serial number 167, the description of Pooja Samagri is revised and presented in an itemised form, covering Rudraksha and Rudraksha mala, Tulsi Kanthi mala, Panchagavya, sacred thread, wooden khadau, Panchamrit, Vibhuti, unbranded honey, lamp wicks, Roli, Kalawa, and sandalwood tilak.

Investor Education and Protection Fund Authority: new Form IEPF-5 introduced for claiming unpaid amounts and shares.
Substitutes Form No. IEPF-5 with a new e form for applications to claim unpaid amounts and shares under section 125(3) and rule 7 of the IEPF Rules, prescribing applicant and company particulars, claim particulars for shares and amounts, depository and bank details, mandatory documentary attachments, OTP and demat validation, declarations by claimant/authorised representative, and the requirement to send physical attachments to the company/bank Nodal Officer (IEPF) for verification.

Tariff concessions under India EFTA (Iceland) amended to exclude the pesticide imidacloprid from 'all goods' coverage.
Corrigendum to Notification No. 43/2025 Customs replaces the phrase "All Goods" in column (3) with "All Goods other than Imidacloprid (ISO)", thereby excluding Imidacloprid from the tariff concession under the India EFTA (Iceland) notification.