Personal guarantor insolvency process: resolution professionals must file prescribed electronic Forms; late filing incurs fees and regulatory consequences.
Regulation 23 requires resolution professionals to file specified Forms with enclosures on the Board's electronic platform within timelines notified by the Board, ensuring accuracy and completeness. Late filing attracts a fee of five hundred rupees per Form for each calendar month of delay after the notified due date. The resolution professional is subject to such action as the Board may take under the Code or regulations, including refusal to issue or renew Authorisation for Assignment, for failure to file, for inaccurate or incomplete filings, or for delay.

Capital Gains Account Scheme: non rural branches of specified banks authorised to receive deposits and maintain accounts.
Central Government authorises specified commercial bank branches, excluding rural branches, to receive deposits and maintain accounts under the Capital Gains Account Scheme, 1988, listing nineteen banks whose non rural branches may receive deposits and hold accounts. A "rural branch" is defined as one located and functioning at a centre with population below ten thousand according to the 2011 census.

Capital Gains Accounts Scheme updated to permit electronic payments and electronic account records for deposits and closures.
The Scheme amends the Capital Gains Account Scheme, 1988 to include section 54GA, broaden the definition of Deposit Office to authorised banks, and introduce an express definition of electronic mode covering card payments, net banking, UPI, IMPS, RTGS, NEFT and BHIM Aadhaar Pay. Electronic payments are equated with cheque/draft for determining the effective deposit date subject to realisation; electronic statements may replace passbooks; account closure must be filed electronically with digital signature or electronic verification code from 1 April 2027; and systems authorities are directed to specify procedures, data standards, verification mechanisms and security policies for electronic filings.

E-way bill exemption permits manufacturer road-testing movements subject to bonds, delivery challans, trade plates, records, and monthly reporting.
E-way bill generation is exempted for Tvl. Mahindra and Mahindra Ltd. when vehicles manufactured by it are self-propelled within the State for road testing and returned to the same premises, otherwise than by way of supply. The facility requires a bond covering the value of testing vehicles, signed triplicate delivery challans with prescribed vehicle and dispatch details, and trade plates. The taxpayer must maintain dispatch-and-return records, furnish monthly accounts of testing vehicles, and provide further information when required.

Alternative Investment Funds: introduces Accredited Investors only fund, excludes accredited investors from investor counts and shifts trustee duties.
Introduces the Accredited Investors only fund-an AIF or scheme restricted to accredited investors (excluding certain insiders)-and permits conversion of pre-existing AIFs/schemes to this category subject to Board conditions. Accredited investors are excluded when computing the number of investors in a scheme, certain regulatory sub-clauses will not apply to these funds, and trustee responsibilities for such funds shall be carried out by the manager.

Related party transaction thresholds and approvals updated for listed entities, subsidiaries and KMP relatives in 2025.
Amendments expand covered persons to include directors, key managerial personnel and their relatives; insert Schedule XII establishing tiered materiality thresholds for related party transactions based on consolidated turnover and computation from last audited consolidated financial statements; require prior audit committee approval for subsidiary transactions above Rs.1 crore when values exceed either subsidiary standalone turnover-based limits or the listed entity's Schedule XII thresholds, with special rules where subsidiaries lack audited financials; and limit validity of shareholder omnibus approvals.

Public access blocking process designates a primary officer and an acting substitute under statutory procedural safeguards.
Under section 69A(1) of the Information Technology Act, 2000, read with rule 3 of the blocking procedure and safeguards Rules, Shri Akhil Kumar is designated as the primary Designated Officer. Shri Sushil Pal is designated to act as Designated Officer during the primary officer's absence owing to leave, tour, or similar circumstances. The appointment supersedes the earlier designation issued in October 2025.

Import policy change: unstudded platinum jewellery reclassified from free to restricted, altering import controls and compliance.
Amendment revises the import treatment of unstudded platinum articles of jewellery by changing their classification under the import policy from Free to Restricted, effective immediately and continuing until the specified interim date, thereby imposing import restrictions and altering administrative and compliance obligations for importers of this category of precious-metal jewellery.

Anti-dumping duty on liquid epoxy resins to counter dumped imports from specified countries, applied for a five-year term.
The Central Government imposes anti-dumping duty on Liquid Epoxy Resins (tariff items 3907 30 10 and 3907 30 90) originating in or exported from China PR, Korea RP, Saudi Arabia, Taiwan and Thailand, following findings of dumping and material injury. The notification defines product scope and exclusions, sets producer- and country-specific USD-per-metric-tonne duty rates in a detailed Table, and provides that duties are payable in Indian currency for five years. Exchange rates for conversion to Indian currency are governed by Government notifications under section 14 of the Customs Act, with the bill-of-entry date as the relevant date.

Nodal Officer Designation for intermediary compliance addresses misinformation, impersonation, fake affiliations, fraudulent job offers, and unauthorised digital use.
Designation of a Nodal Officer assigns the Joint Secretary, IT Cell in the Ministry of Labour and Employment responsibility for intermediary-related matters involving misinformation about the Ministry and its schemes or initiatives. The role also covers fake websites and URLs claiming affiliation, impersonation including fraudulent job offers, and unauthorised use of the Ministry's name, logo, or digital content.

Tariff value fixation updates valuation rules for edible oils, brass scrap, areca nut, gold and silver under customs.
Fixation of tariff values updates Customs tariff valuations by substituting new Tables in the existing non-tariff notification under the Customs Act, prescribing specific tariff values for listed edible oils, brass scrap and areca nut, and establishing separate valuation entries and per-unit bases for distinct forms and eligibility categories of gold and silver imports.

Export duty exemption for cane molasses and imposition of import duty on crude olive pomace oil under customs amendments.
Under powers of section 25(1) of the Customs Act, 1962, the notification amends tariff tables to (i) insert an entry for cane molasses (HS 1703 10 00) in the exemption schedule with nil export duty, and (ii) substitute certain classification entries and insert a new entry for crude olive pomace oil (HS 1510 10 00) in the import duty table prescribing a fifteen percent customs duty on that product.

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.