Karnataka Housing Board granted tax exemption under section 10(46A), effective AY2024 25, subject to maintaining board status and specified purposes.
Central Government notification recognises Karnataka Housing Board (PAN: AAAJK0398K) under the clause granting tax exemption in section 10(46A), effective from assessment year 2024 25, conditional on continued constitution under the Karnataka Housing Board Act, 1962 and retention of one or more purposes specified in the relevant sub clause; the memorandum records retrospective effect without adverse impact on any person.

Companies amendment defines financing business to include NBFC and IFSC finance company lending and guarantees in ordinary course.
Amendment defines business of financing industrial enterprises for rule 11: for NBFCs it includes giving loans or providing guarantees or security for loan repayment in the ordinary course of business; for IFSC-registered Finance Companies it includes the lending and related activities specified in the Finance Company Regulations when undertaken in the ordinary course of business.

Nominated Agency definition under Tripura SGST exemption notification is aligned with entities listed in the referenced Customs notification.
Tripura SGST exemption notification is amended by substituting the definition of "Nominated Agency" in Notification No. 26/2018-State Tax (Rate). A Nominated Agency now means an entity specified in Lists 13, 14 and 15 appended to Table I of the referenced Customs notification. The amendment takes effect from 1 November 2025.

Optional electronic GST registration enables low-liability taxpayers to register quickly, subject to Aadhaar authentication and prescribed withdrawal conditions
New rule 14A provides an optional electronic registration route for applicants under rule 8 whose monthly output tax liability on supplies made to registered persons does not exceed the prescribed threshold. Successful Aadhaar authentication is required, and registration is to be granted electronically within three working days. Withdrawal requires FORM GST REG-32, furnishing prescribed returns, updated registration particulars where necessary, and no pending cancellation proceedings under section 29. The proper officer issues FORM GST REG-33 allowing withdrawal or FORM GST REG-05 rejecting it. Following allowed withdrawal, the threshold may be exceeded from the first day of the succeeding month.

Real Estate Investment Trust units incorporated into mutual fund rules, altering concentration limits and investment permissions accordingly.
The amendments integrate Real Estate Investment Trust units into mutual fund instrument definitions, raise the portfolio concentration threshold in Chapter VI, and modify Chapter VI C regulation 49AA to include REIT units in cross scheme ownership calculations, replace "company" with "entity," limit Specialized Investment Fund ownership where mutual funds hold specified stakes, and remove certain permissions that previously linked REIT investments with InvIT clauses; corresponding edits are made in Chapter VII and Schedule VII to align thresholds and terminology.

Anchor investor allocation revised: reservation created for domestic mutual funds and for life insurance and pension funds.
The amendment revises anchor investor allocation by specifying permitted investor counts for allocation tranches, imposing a minimum allotment per investor, and providing for additional investor slots as allocation tranches increase. It reserves a portion of the anchor allocation between domestic mutual funds and insurance/pension entities, permits reallocation of any under-subscription in the insurance/pension sub-category to domestic mutual funds, and defines life insurance company and pension fund for these purposes. The regulations commence thirty days after Gazette publication.

Customs corrigendum correcting date reference in Notification No. 44/2025 Customs to 24th October in column (3).
Corrigendum to Notification No. 44/2025 Customs directs that in the published notification, at line 28 in column (3), the word 'October' be read as '24th October', effectuating a precise textual amendment to the earlier Gazette notification.

Customs corrigendum corrects a tariff classification code from C-140 to C-130 in Notification No. 45/2025.
Corrigendum to Notification No. 45/2025 Customs corrects the entry in column (3), line 6 of the published notification by substituting the classification code 'C-140' with 'C-130', as published in G.S.R. 807(E), 31 October 2025.

Tariff classification correction: corrigendum replaces C-140 with C-130 in exemption notification published earlier.
Correction to Notification No. 37/2025 Customs (17th September, 2025): the corrigendum dated 31st October, 2025 amends the published Gazette text by substituting, in line 15 column (3), the code 'C-140' with 'C-130', effecting a textual correction to the tariff/exemption entry without creating new substantive provisions.

Rajasthan GST: substitution redefines nominated agency by referencing specified lists in Customs notification, effective Nov 1, 2025.
The notification substitutes clause (c) in the Explanation of the earlier state GST notification, defining Nominated Agency as the entities listed in Lists 13, 14 and 15 appended to Table 1 of notification No. 45/2025 Customs (Gazette of India, Extraordinary, Part II, Section 3, Sub section (i)), and states the amendment is made under powers vested by sub section (1) of section 11 of the Rajasthan Goods and Services Tax Act, 2017, effective 1 November 2025.

Electronic GST registration and withdrawal framework introduced for lower-liability taxpayers with Aadhaar authentication and compliance conditions.
The amendment inserts an electronic registration mechanism under rule 9A for grant of registration through the common portal on data analysis and risk parameters, and introduces rule 14A for taxpayers with monthly output tax liability below the prescribed threshold to opt for electronic registration subject to Aadhaar authentication and specified conditions. It also provides a detailed withdrawal procedure through FORM GST REG-32 and FORM GST REG-33, with compliance requirements relating to return filing, pending proceedings, verification, and restrictions on multiple registrations and amendment or cancellation filings while withdrawal is pending.

Tariff value fixation updated for specified edible oils, metals and areca nut, substituting previous tables and taking effect.
Amendment substitutes new TABLE-1, TABLE-2 and TABLE-3 into the principal customs notification to fix dollar-denominated tariff values for specified imported goods, including edible oils, brass scrap, areca nut, and gold and silver in defined forms, with stated per-metric-tonne or per-unit tariff values and specified exclusions for certain forms of precious metals.

Nominated Agency definition revised, linking eligibility to specified lists in a Customs notification and coming into force shortly.
The Explanation to clause (c) of notification No.105/GST-2 is substituted to define "Nominated Agency" as entities mentioned in Lists 13, 14 and 15 appended to Table I of notification No.45/2025 Customs; the amendment takes effect from the 1st day of November, 2025.

Nominated Agency definition redefined to reference Lists 13-15 of the Customs notification, effective from specified date.
Clause (c) of the Explanation in Notification No. 38/1/2017-Fin(R&C) (26/2018-Rate) is substituted to define "Nominated Agency" as the entities mentioned in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025-Customs dated 24th October 2025, published in the Gazette of India, Extraordinary, Part II, Section 3 sub-section (i). The amendment, made under Section 11(1) of the State GST Act, comes into force on 1 November 2025.

Electronic GST registration rules expand Aadhaar-linked withdrawal and threshold-based registration procedures for eligible taxpayers.
Amendment rules introduce an electronically driven registration framework under the Arunachal Pradesh GST Rules, 2017, including a new mechanism for grant of registration through the common portal based on data analysis and risk parameters, with prescribed timelines for electronic processing. A new option is created for persons whose monthly output tax liability on supplies to registered persons does not exceed the prescribed threshold, subject to Aadhaar authentication, single registration against the same PAN in the same State or Union territory, and prescribed conditions for withdrawal, verification, and rejection where cancellation proceedings are pending. Corresponding forms are amended to incorporate the new registration and withdrawal procedure.

Electronic GST registration: automatic portal grant upon identification or Aadhaar authentication for low-liability taxpayers within three working days.
Rule 9A permits the common portal to grant GST registration electronically within three working days based on portal identification and risk-data analysis. Rule 14A offers an electronic registration option for persons whose monthly output tax liability to registered persons does not exceed two lakh fifty thousand rupees, subject to Aadhaar authentication and PAN uniqueness within a State/UT. Withdrawal from the option requires filing FORM GST REG-32 after meeting return-filing prerequisites and is subject to verification and risk-based checks; officers must issue FORM GST REG-33 or REG-05 within rule 9 timelines, and cancellation proceedings bar withdrawal.

Restriction on revision of entries where instrument-based schemes prescribe an alternative reversal procedure, limiting reassessment of availed benefits.
No revision of customs entry will be made where a benefit under an instrument-based scheme or under notifications/regulations issued under the Customs Act or Customs Tariff Act has been availed and is to be reversed, if the relevant notification or regulation prescribes a different procedure for reversal; this restriction is specified under the power conferred by section 18A(5)(c) of the Customs Act and commences from the stated effective date.

Voluntary revision of customs entries allows electronic self-assessment, risk-based verification, and refund claims via the common portal.
Regulations create a regime for voluntary revision of customs entries via an electronic application on the common portal, subject to port-specific filing, revision limited to entries from the same original bill, fee payment, and distinction between applications with or without refund claims; applications are self-assessed upon system acceptance, Acknowledgement Receipt Number generation and payment where applicable; risk-based verification allows the proper officer to require documents, re-assess duties by speaking order, and order refunds if due; documents must be retained five years and contraventions attract statutory penalty.

Electronic application fee for voluntary revision post clearance introduced; payment required on filing under amended customs fee regulations.
Addition of a new fee entry to regulation 3 of the Levy of Fees (Customs Documents) Regulations, 1970 for the electronic application under the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025, establishing that a prescribed fee is payable on filing. The amendment is promulgated under the powers of the Customs Act and comes into force on publication in the Official Gazette.

Customs notification inserts Section 18A into Table Sr. No.3 of prior schedule, effective upon publication.
This notification amends Notification No. 26/2022-Customs (N.T.) by inserting an additional table entry in Sr. No.3, column (3) to include a newly specified statutory provision among those whose functions are assigned to designated proper officers and officers above them; the amendment is effective from the date of publication in the Official Gazette.