GST provisional refunds denied for persons without Aadhaar authentication and suppliers of specified goods from Oct 1, 2025.
Notification designates registered persons ineligible for provisional refunds under section 54(6) of the Jammu and Kashmir GST Act: (a) those who have not completed Aadhaar authentication under rule 10B; and (b) suppliers of specified goods-areca nuts, pan masala, tobacco and substitutes, and essential oils-using the First Schedule to the Customs Tariff Act for tariff interpretation; effective 1 October 2025.

Foreign exchange export regulations extend filing and validity timelines to fifteen months and three years respectively.
The Reserve Bank of India amends the Foreign Exchange Management (Export of Goods & Services) Regulations, 2015 to extend specified timelines: Regulation 9's referenced period is increased from nine months to fifteen months, and Regulation 15's referenced periods are increased from one year to three years in the listed sub regulations and proviso, with the amendment taking effect upon publication in the Official Gazette.

Electronic GST registration rules expand portal-based registration, Aadhaar authentication, and threshold-linked withdrawal procedures for eligible taxpayers.
Electronic registration is expanded under the Odisha Goods and Services Tax Rules, 2017 by providing portal-based grant of registration on data analysis and risk parameters, and by introducing a separate option for persons whose monthly output tax liability remains below the prescribed threshold. The new framework links registration to Aadhaar authentication, restricts multiple registrations against the same Permanent Account Number in the same State or Union territory, and prescribes portal-based verification, acknowledgement and rejection procedures. It also creates a withdrawal mechanism through FORM GST REG-32 and FORM GST REG-33, subject to filing of returns, absence of cancellation proceedings, and compliance with the amended forms and instructions.

GST amendment revises 'Nominated Agency' definition to reference Customs Lists 13-15, effective 1 November 2025.
Substitutes clause (c) in the Explanation of the Odisha GST notification to define "Nominated Agency" as entities mentioned in Lists 13, 14 and 15 appended to Table I of a specified Customs notification, and declares the amendment effective from 1 November 2025.

Hot rolled flat steel imports from Vietnam subject to anti-dumping duties up to USD121.55/MT, reduced by safeguard duty.
Anti-dumping duty imposed on hot rolled flat alloy and non-alloy steel (excluding stainless steel) from or exported from Vietnam: zero duty for Hoa Phat Dung Quat Steel JSC; USD 121.55/MT for other Vietnam-origin producers and for goods of other origin exported from Vietnam. Duty applies for five years, payable in Indian currency, and is reduced by any applicable safeguard duty. Exchange rate for conversion is determined by government notification and is based on the bill of entry date.

GST exemption notification amended to redefine nominated agency by reference to customs notification lists.
The Uttar Pradesh GST exemption notification is amended by substituting the definition of "Nominated Agency" in the Explanation. The revised definition covers entities listed in Lists 13, 14 and 15 appended to Table I of Customs notification No. 45/2025-Customs dated 24 October 2025. The amendment is made under Section 11 of the Uttar Pradesh Goods and Services Tax Act, 2017, and takes effect from 1 November 2025.

Definition of Nominated Agency updated to reference specified customs notification lists, altering GST rate notification effective November first.
The notification substitutes clause (c) of the Explanation in Notification No.26/2018 State Tax (Rate) to define "Nominated Agency" as the entities specified in Lists 13, 14 and 15 appended to Table I of Notification No.45/2025 Customs (24 October, 2025). The amendment is made under sub section (1) of section 11 of the Goods and Services Tax Act, on GST Council recommendation, and comes into force on 1 November, 2025.

GST amendment: specified provisions of the 2025 Act deemed to have come into force from 1 October 2025.
The State Government appoints 1 October 2025 as the date on which clauses (ii) and (iii) of section 2, sections 3 to 5 and sections 7 to 14 of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2025 shall be deemed to have come into force, by notification issued under the Act's commencement provision and promulgated in the name of the Governor.

Scientific research approval under section 35(1)(iia) recognises Hari Shankar Singhania Elastomer Institute for specified assessment years.
Approval is accorded to M/s Hari Shankar Singhania Elastomer & Tyre Research Institute for Scientific Research under clause (iia) of sub section (1) of section 35 of the Income tax Act, 1961 read with Rule 5F of the Income tax Rules, 1962, and is applicable for five assessment years from A.Y. 2022 23 to A.Y. 2026 27.

Puducherry GST amendment commencement set for 1 October 2025 for specified sections of the Act.
Designates 1 October 2025 as the commencement date for clauses (ii) and (iii) of section 2, sections 3-5 and sections 7-15 of the Puducherry Goods and Services Tax (Second Amendment) Act, 2025, under the authority of sub-section (2) of section 1, by notification issued by the Commercial Taxes Secretariat and signed by the Secretary-cum-Commissioner (ST).

GST rate notification amended to redefine Nominated Agency by reference to customs notification lists, effective 1 November 2025.
The notification substitutes clause (c) in the Explanation to Notification No. 26/2018-Puducherry GST (Rate) with a new definition: "Nominated Agency" means the entities listed in Lists 13, 14 and 15 appended to Table I of Notification No. 45/2025-Customs (24 October 2025), and the amendment comes into force on 1 November 2025.

Tamil Nadu GST: electronic registration within three days and an Aadhaar linked opt in for low monthly output tax liability.
The amendment mandates electronic registration within three working days via the common portal where identification is established by data analysis and risk parameters (Rule 9A). It creates Rule 14A allowing applicants with monthly output tax liability to registered persons not exceeding two lakh fifty thousand rupees to opt for electronic registration, subject to mandatory Aadhaar authentication, prohibition of duplicate registrations under the same PAN, and specified withdrawal procedures through FORM GST REG-32 with return-filing and verification conditions.

GST electronic registration option for low monthly output tax payers enabled, subject to Aadhaar authentication and portal verification.
The amendment establishes an electronic registration route granting registration within three working days via common portal identification using data analysis and risk parameters, and introduces a threshold-based option for persons whose monthly output tax liability to registered persons does not exceed the specified limit, conditioned on mandatory Aadhaar authentication, prohibition of duplicate registrations under the same PAN in the same jurisdiction, and prescribed verification, withdrawal (FORM GST REG-32) and order procedures (FORM GST REG-33/REG-05).

India-Belgium tax treaty protocol expands information exchange and mutual assistance in tax collection, including criminal tax matters and bank information.
The Amending Protocol revises definitions (including competent authority and criminal tax matters), replaces the Exchange of Information article to mandate broad, confidential information exchange and compulsory information gathering measures (including bank and fiduciary-held information) subject to specified exceptions, and replaces Aid and Assistance in Recovery with an Assistance in the Collection of Taxes article obliging mutual acceptance and enforcement or conservancy of "revenue claims" under domestic law subject to proportionality and public policy limits. The Protocol enters into force on the later notification date and is to be given effect in India.

Anti-dumping duty on flax fabric imports maintained to counter continued dumping and material injury to domestic industry.
Imposition of anti-dumping duty on imported woven flax or linen fabric with more than 50% flax content from China PR and Hong Kong is continued following findings of increased imports, price suppression, undercutting, continued dumping and material injury; the Government has prescribed differentiated per-metre duties tied to origin/export combinations under the relevant customs tariff heading, payable in Indian currency and effective for five years unless earlier revoked.

Tax exemption for specified income of Ayodhya Development Authority notified, conditioned on continued status under the state urban planning law.
Notification grants tax exemption for specified income of Ayodhya Vikas Pradhikaran by invoking sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961, identifying the authority under the Uttar Pradesh Urban Planning and Development Act, 1973, and making the exemption effective from the assessment year 2024-25 subject to the condition that the authority continues to exist under the state statute and serve one or more purposes set out in sub-clause (a) of clause (46A).

Tax exemption under section 10(46): specified incomes of Haryana Building and Other Construction Workers Welfare Board exempt subject to conditions.
Notification grants exemption under clause (46) of section 10 to the Haryana Building and Other Construction Workers Welfare Board for registration fees and yearly subscriptions from registered workers, proceeds of cess under the Building and Other Construction Workers Welfare Cess Act, and interest on bank deposits, subject to conditions that the Board shall not engage in commercial activity, that activities and specified income remain unchanged, and that the Board file returns as required under clause (g) of sub-section (4C) of section 139; applicability is to financial years 2025-26 to 2029-30.

Arm's length price tolerance set; actual transaction price deemed arm's length when variation falls within notified tolerances.
Notification prescribes a tolerance band for determining arm's length price under section 92C, deeming the actual transaction price to be the arm's length price where variation between the statutory arm's length price and the actual price falls within prescribed tolerances. It distinguishes wholesale trading by objective criteria-high purchase cost share of finished goods and low average monthly closing inventory relative to sales-and applies a narrower tolerance to such trading while applying a wider tolerance to other transactions, thereby limiting transfer pricing adjustments within the notified band.

GST registration and low-turnover option: electronic grant tied to Aadhaar and Rs. 2.5 lakh monthly threshold.
The rules provide that applicants identified by the common portal through data analysis and risk parameters shall be granted registration electronically within three working days. Rule 14A permits taxpayers with monthly output tax liability to registered persons not exceeding two lakh fifty thousand rupees to opt for electronic registration only after Aadhaar authentication; withdrawal from the option requires FORM GST REG-32, prescribed returns, verification procedures and is barred where proceedings under section 29 are initiated.

Tamil Nadu GST amendment defines Nominated Agency by reference to Customs notification lists; effective 1 Nov 2025.
The amendment substitutes clause (c) in the Explanation to Notification No. II(2)/CTR/1099(e-5)/2018 to define "Nominated Agency" as the entities listed in Lists 13, 14 and 15 appended to Table I of Notification No. 45/2025-Customs (24 October 2025), and declares the amendment to be deemed to have come into force on 1 November 2025.