Tariff values for edible oils, brass scrap, areca nut, gold and silver fixed, effective 12 December 2025.
Fixes tariff values by substituting TABLE-1, TABLE-2 and TABLE-3 of the principal customs notification, specifying US dollar values for edible oils, brass scrap, areca nuts, and specified forms of gold and silver; issued under the statutory authority of the Customs Act and effective from 12 December 2025.

Manipur GST amendments introduce a track and trace mechanism, unique identification marking and penalties for noncompliance with specified goods.
The Act inserts a statutory track and trace mechanism empowering the Government to notify specified goods and persons, prescribe and require affixation and electronic storage of a unique identification marking, mandate recordkeeping and disclosure of manufacturing machinery details, and require payment for the system; contravention attracts a penalty of one lakh rupees or ten per cent. of tax on such goods, whichever is higher, in addition to other penalties.

GSTR-3B filing deadline extended to 25 October 2025 for September 2025 and July-September quarter returns.
The time limit for electronically furnishing FORM GSTR-3B through the common portal by registered persons is extended to the twenty-fifth day of October, 2025 for the monthly return for September 2025 and for the quarterly return covering July-September 2025, pursuant to the Commissioner's exercise of statutory powers on the Council's recommendations.

GST return filing deadline extended for GSTR-3B (September 2025 and July-September 2025) to October 25, 2025.
The Commissioner extends the time for electronic furnishing of FORM GSTR-3B through the common portal: the monthly return for September 2025 and the quarterly return for July-September 2025 are each now due on the twenty-fifth day of October, 2025, pursuant to powers conferred by the Act and on the Council's recommendation.

REIT regulations expand investor definitions to include institutional investors, link QIB meaning, and broaden strategic investor criteria.
The Regulations define institutional investor as a qualified institutional buyer or a family trust/intermediary with net worth over five hundred crore rupees, substitute the definition of qualified institutional buyer to align with the Issue of Capital and Disclosure Requirements regulations, and expand strategic investor to include institutional investors, certain foreign portfolio investors, specified NBFC layers, and other Board-specified entities investing at least five per cent. of the total offer size, subject to foreign exchange compliance and prior consultation with relevant financial-sector regulators.

Infrastructure investment trusts: amended definitions require higher net worth, cross-referenced QIB definition, and expanded strategic investor criteria.
Amendments to regulation 2 revise definitions: a family trust or registered intermediary must have net worth over five hundred crore rupees; "qualified institutional buyer" is defined by cross-reference to the 2018 ICDR Regulations; and "strategic investor" is defined to include institutional investors, certain foreign portfolio investors, specified NBFC layers and other Board-specified entities, each required to invest not less than five per cent of the InvIT offer size (or an amount specified by the Board), subject to foreign exchange law compliance and consultation with other financial regulators where applicable.

Diamond imports under DIA now exempt from integrated tax and compensation cess; customs duty exemptions retained.
The revised Paragraph 4.63 of the Foreign Trade Policy, 2023 continues to exempt imports under Diamond Imprest Authorisation from Basic Customs Duty, Additional Customs Duty, Education Cess, Anti-dumping Duty, Countervailing Duty, Safeguard Duty and Transition Product Specific Safeguard Duty, and additionally exempts such imports from the whole of the Integrated Tax and Compensation Cess leviable under sub-section (7) and sub-section (9) respectively of section 3 of the Customs Tariff Act, 1975.

Industrial Relations Code transition: existing labour courts and tribunals continue to adjudicate until new bodies are appointed.
The Order, effective 8 December 2025 and issued under section 103 of the Industrial Relations Code, 2020, clarifies that existing Labour Courts, Industrial Tribunals and National Industrial Tribunals constituted under the Industrial Disputes Act, 1947 will continue to adjudicate existing and new cases until corresponding tribunals under the Code are constituted, and that existing statutory authorities under the Trade Unions Act, 1926, the Industrial Employment (Standing Orders) Act, 1946 and the Industrial Disputes Act, 1947 will continue to function pending appointment of authorities under the Code.

Textured Tempered Glass imports will remain subject to countervailing duty inclusive of 8 June 2026.
A continuation review under section 9 and rule 24 was initiated for countervailing duty on textured tempered glass (tariff item 7007 19 00) from Malaysia; the Central Government amended Notification No. 3/2021-Customs(CVD) to insert that the countervailing duty shall remain in force up to and inclusive of 8 June 2026 unless revoked, superseded or amended earlier.

Bus body building definition now covers bodies built on chassis of vehicles classified under the relevant customs tariff chapter.
For the relevant State GST entry, bus body building includes building a body on the chassis of any vehicle falling under Chapter 87 of the First Schedule to the Customs Tariff Act, 1975. The clarification applies solely for the purposes of that entry and covers chassis of any vehicle within the stated tariff chapter. The insertion is deemed effective from 22 November 2019.

Nominated Agency definition updated to reference specified appended lists in a customs notification, altering agency identification under GST.
Substitution of Explanation clause (c) redefines Nominated Agency to mean entities specified in Lists 13, 14 and 15 appended to Table 1 of notification No. 45/2025 Customs dated 24th October 2025; amendment made under sub section (1) of Section 11 of the Madhya Pradesh GST Act on Council recommendation and deemed effective from 1st November 2025.

SGST rate schedule amendments remove lower-rate entries and add packaging bags and bulk containers to higher-rate schedule.
Schedule III, carrying a 9% rate, inserts woven and non-woven bags and sacks of polyethylene or polypropylene strips or like material, whether laminated or not, when of a kind used for packing goods. It also inserts flexible intermediate bulk containers. Schedule II, carrying a 6% rate, omits serial entries 80AA and 171A and their associated descriptions.

GST special-procedure deadline is extended, with the revised compliance date deemed effective retrospectively from the earlier deadline.
The special-procedure framework under the Madhya Pradesh Goods and Services Tax regime extends the deadline in the first proviso to the third paragraph of the specified GST notification. The date of 31 August 2020 is replaced by 31 October 2020, and the revised deadline is deemed effective from 31 August 2020.

Electronic verification code enables companies to file GSTR-3B returns and GSTR-1 outward-supply details during specified periods.
Madhya Pradesh Goods and Services Tax Rules, 2017 are amended with retrospective effect from 27 May 2020 to permit companies to verify specified GST filings through an electronic verification code. Registered persons incorporated under the Companies Act, 2013 may furnish FORM GSTR-3B returns using EVC from 21 April 2020 to 30 September 2020, and may furnish FORM GSTR-1 outward-supply details using EVC from 27 May 2020 to 30 September 2020.

Nil return submission by SMS allowed; registered mobile OTP verification enables furnishing of nil GSTR returns and outward-supply details.
Substituted rule 67A allows a registered person required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to do so via short messaging service from the registered mobile number, with the filing verified by a registered mobile number-based One Time Password; a Nil return or Nil details means a tax period with no entries in any tables of the respective forms.

Electronic registration option for small taxpayers requires Aadhaar authentication and permits portal grant or withdrawal under prescribed procedures.
Rule 9A requires electronic grant of registration within three working days based on portal data analysis and risk parameters. Rule 14A provides an optional electronic registration for taxpayers below a prescribed monthly output tax threshold, conditional on Aadhaar authentication, prohibits duplicate registrations against the same PAN in the same State/UT, and prescribes withdrawal by filing FORM GST REG-32 with specified authentication, verification, return-filing and amendment preconditions; the amendment also revises and inserts registration-related forms and portal instructions.

GST notification updates 'Nominated Agency' definition to refer to Lists 13-15 of Customs notification, effective 1 November 2025.
Substitutes clause (c) of the Explanation to redefine "Nominated Agency" as the entities mentioned in Lists 13, 14 and 15 appended to Table I of notification No. 45/2025 Customs, aligning the state GST notification with those Customs lists and declaring the amendment effective from the 1st day of November, 2025.

GST electronic registration and small-taxpayer option require Aadhaar authentication and allow withdrawal subject to return filing.
A new electronic registration route allows the common portal to grant registration within three working days based on data analysis and risk parameters (rule 9A). Rule 14A offers an option for applicants with monthly output tax liability below Rs. 2.5 lakh to obtain registration electronically, subject to mandatory Aadhaar authentication, PAN verification, and portal-based checks; duplicate registration under the same PAN in the same State is prohibited. Withdrawal from the option requires filing FORM GST REG-32 with specified return-filing preconditions, Aadhaar verification, and adherence to verification and order timelines.

Tamil Nadu Pollution Control Board tax exemption under section 10(46A) applies from AY 2024-25 subject to specified purposes.
Notification declares Tamil Nadu Pollution Control Board eligible for tax exemption under sub clause (b) of clause (46A) of section 10 of the Income tax Act, identifying the Board by PAN and noting its constitution under the Water and Air Pollution Control Acts. The exemption is effective from assessment year 2024 25, conditional on the Board continuing to be constituted under those Acts and performing one or more purposes specified in sub clause (a) of clause (46A).

Ajmer Development Authority notified as eligible for tax exemption on specified income under section 10(46A).
Central Government notifies Ajmer Development Authority as an authority for the purposes of section 10(46A) of the Income-tax Act, making its specified income eligible for exemption, effective from the stated assessment year provided the Authority continues to be constituted under the Ajmer Development Authority Act, 2013 and retains one or more purposes specified in sub-clause (a) of clause (46A).