Retrospective commencement of GST amendment provisions through notification appoints the effective date for specified statutory sections.
The Government of Jammu and Kashmir appointed 1 October 2025 as the date on which clauses (ii) and (iii) of section 2, sections 3 to 5, and sections 7 to 15 of the Jammu and Kashmir Goods and Services Tax (Second Amendment) Act, 2025 are deemed to have come into force.

Certificates of Origin self-certification scheme for approved exporters and invoice matching requirements for export verification.
Certificates of Origin for exports from India are to be issued only by agencies authorised by the Directorate General of Foreign Trade, and the authorised agencies must issue them in the manner prescribed by DGFT from time to time. IEC holders using Certificates of Origin must use the same invoice numbers in the Certificates of Origin and the corresponding Shipping Bills so that automated verification can be carried out. An optional Approved Exporter Scheme for self-certification of origin is introduced for manufacturers who are also Status Holders, subject to prescribed infrastructure, capacity, trained manpower, and the terms of the relevant agreement.

Customs appointment of inland container depot expands loading and unloading facility at Panoli, Bharuch for import and export goods.
The notification amends Notification No. 12/97-Customs (N.T.) by inserting Panoli, Bharuch in Gujarat as an Inland Container Depot for the unloading of imported goods and the loading of export goods or any class of such goods. It operates within the existing framework of places appointed for loading and unloading under the Customs Act, 1962, extending the specified customs handling facility to the newly added location.

Export policy for wood pellets and wood briquettes shifts to restricted authorization under the revised trade regime.
Export policy for wood pellets and wood briquettes under Chapter 44 of ITC (HS) 2022 is amended with immediate effect. Wood pellets under HS 44013100 are revised from Prohibited to Restricted, and wood briquettes under HS 44013200 are revised from Free to Restricted. Both items may now be exported only under a Restricted Export Authorization, replacing the earlier policy permissions.

Employees' Deposit-Linked Insurance Scheme corrigenda clarify exemption, damages, nominee eligibility, wage terminology and drafting references throughout the notified scheme.
The corrigenda correct the Employees' Deposit-Linked Insurance Scheme, 2026 through textual, grammatical, typographical and formatting amendments. They revise references concerning employer damages, exempted provident funds, continuing conditions for exemption, wages and eligible family members or nominees. The amendments also standardise Deposit-Linked terminology, correct headings and internal expressions, revise a formula notation, and rectify drafting and spelling errors.

Staggered commencement of West Bengal GST Amendment Act notifies immediate and deemed effective dates for specified provisions.
Brings into force the West Bengal Goods and Services Tax (Amendment) Act, 2026 in stages under section 1(2). Section 1 takes effect immediately on notification of the Act, while the specified provisions of section 2 and section 4 are deemed to have come into force on 1 October 2025.

Assistance in collection of taxes under the India-Japan tax pact takes effect for requests made after 8 July 2025.
Implementation of the India-Japan Memorandum of Understanding on assistance in collection of taxes under Article 26A of the double taxation convention. The Memorandum, signed at Tokyo and New Delhi, applies to requests for collection of taxes made after the later date of signature by the two competent authorities, and has effect in India for requests made after 8 July 2025. The Central Government, under section 90(1) of the Income-tax Act, 1961, notified that all provisions of the Memorandum set out in the Annexure shall be given effect in the Union of India.

Tariff values for edible oils, brass scrap, gold, silver and areca nuts are revised for customs valuation.
Tariff values under the customs valuation notification are revised by substituting the tables for edible oils, brass scrap, gold, silver and areca nuts. The notification continues the existing tariff values for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap and areca nuts, while prescribing tariff values for specified categories of gold and silver used for customs purposes. The revised tariff values take effect from 3 April 2026.

Retail sale price valuation rule reshapes GST treatment for specified tobacco and pan masala goods with a linked rule 86B exemption.
The amendment inserts a valuation rule for specified goods, including pan masala and tobacco-related products, under which the value of supply is deemed to be the retail sale price declared on the goods less applicable tax. It also defines retail sale price for valuation purposes and addresses multiple declarations, altered declarations, and area-specific prices. A related amendment to rule 86B exempts a registered person other than a manufacturer only for goods taxed on a retail sale price basis by the supplier.

Retail sale price valuation expands to specified tobacco and pan masala supplies under the Jharkhand GST notification.
Valuation under the Jharkhand Goods and Services Tax law is amended to cover supplies of specified goods bearing a declared retail sale price, including pan masala and various tobacco products. Retail sale price means the maximum packaged price declared to the ultimate consumer and includes taxes and cesses; if multiple prices are declared, the highest applies, and area-wise prices apply for valuation in the relevant area. The notification adopts the Customs Tariff Act classification and interpretive rules and is deemed effective from 1 February 2026.

Electronic GST registration and withdrawal option introduced for low-liability taxpayers with Aadhaar authentication and return-filing conditions.
Amends the Jharkhand Goods and Services Tax Rules, 2017 to provide for electronic grant of registration through the common portal based on data analysis and risk parameters, and to introduce a separate registration option for persons whose monthly output tax liability to registered persons does not exceed the prescribed threshold. The amendment also prescribes Aadhaar authentication, return-filing conditions, withdrawal procedure, verification requirements, and rejection where cancellation proceedings are pending. The registration forms are correspondingly revised to incorporate the new option, withdrawal application, and related notices and orders.

Import policy restrictions on Chapter 71 precious metal goods are revised immediately with special exemptions and no transitional benefit.
Import policy under Chapter 71 of ITC (HS) 2022 is amended with immediate effect to revise the status and conditions for specified precious metal and precious metal-clad goods. New Policy Condition No. 7 exempts imports by 100% Export Oriented Units, SEZ units, and certain gems and jewellery export schemes, subject to domestic tariff area restrictions and product-specific limits for certain platinum and precious metal alloys. The amended restrictions apply notwithstanding paragraph 1.05(b) of FTP 2023, and transitional arrangements are unavailable.

Special Economic Zone de-notification reduces the notified area after statutory approval and administrative recommendation.
De-notification of land from a Special Economic Zone was made in respect of the sector specific Information Technology/Information Technology Enabled Services SEZ at Kundalahalli Village, Karnataka. The Central Government noted the proposal to reduce the SEZ area by 6.28 hectares, the State Government's approval, and the Development Commissioner's recommendation. On being satisfied that the statutory requirements were fulfilled, the Central Government de-notified the identified land parcels by survey number, leaving a resultant notified area of 3.52 hectares.

PAN correction forms and filing procedure prescribed for individuals and non-individuals under the income-tax rules.
Specification of application forms and filing procedure for PAN correction provides for PAN CR-01 for individuals and PAN CR-02 for non-individuals, with forms, guidelines and submission modes set out in the annexure. The order permits physical filing at PAN Centres of UTIITSL or Protean eGov, or online filing through their websites, and applies from 01.04.2026. The attached guidelines prescribe mandatory particulars, supporting documents, photograph and signature requirements, and category-specific completion of the correction application.

Agriculture Infrastructure and Development Cess exemption for ammonium nitrate under the notified tariff entry and period.
Agriculture Infrastructure and Development Cess is exempted for ammonium nitrate falling under tariff item 3102 30 00, with the applicable rate fixed at nil for the notified period. The exemption is limited to the described goods and tariff classification under the customs exemption framework. It takes effect from 2 April 2026 and continues up to and inclusive of 15 July 2026, according to the notification.

Basic customs duty exemption for specified chemicals and polymer products on import into India during the notified period.
Basic customs duty is exempted on specified imported chemicals, petrochemicals and polymer products under section 25(1) of the Customs Act, 1962. The exemption applies to listed goods such as ammonia, toluene, styrene, methanol, monoethylene glycol, purified terephthalic acid, polypropylene, polystyrene, PVC, PET chips and other specified resins and polymers. The notification operates from 2 April 2026 up to and inclusive of 15 July 2026.

Import policy restrictions on jewellery under CTH 7113 take immediate effect, with limited exemptions preserved for CEPA and export units.
Import policy for items under CTH 7113 is amended with immediate effect, changing specified jewellery and parts entries from Free to Restricted. The revised policy applies notwithstanding transitional arrangements and irrespective of prior contracts, letters of credit, advance payments, shipment status, or other commitments. Certain gold jewellery imports remain permitted without an import licence under a valid India-UAE CEPA TRQ, and exemptions are preserved for 100% Export Oriented Units, SEZ units, and specified Gems and Jewellery export schemes.

Export of essential commodities to Maldives allowed for FY 2026-27 subject to port limits, environmental clearances and health certification.
Export of essential commodities to the Republic of Maldives during FY 2026-27 was permitted under a bilateral trade arrangement for the notified quantities of eggs, potatoes, onions, rice, wheat flour, sugar, dal, stone aggregate and river sand. The exports were exempt from existing or future restrictions or prohibitions, but prohibited or restricted items could move only through six designated Customs Stations. Additional conditions applied to river sand, stone aggregate and eggs, including environmental clearances, State approvals, CRZ compliance and an Export Health Certificate for eggs.

Appeal disposal time limits for pending VAT and allied tax appeals are extended to enable appellate adjudication.
The State Government extends the disposal time limit for specified pending appeals under the Madhya Pradesh VAT Act and allied taxation laws. The measure applies to appeals before Appellate Authorities under the VAT, central sales tax, entry tax, luxury, entertainment and advertisement tax, and specified cess laws. The notification invokes the appellate-disposal power under the Madhya Pradesh VAT Act and states that the extension is necessary because the pending appeals could not be disposed of within the applicable period despite efforts by the Appellate Authorities.

RoDTEP Scheme continuation keeps export remission benefits, rates, and value caps unchanged for eligible products.
The RoDTEP Scheme continues for eligible export products on the same terms, with existing rates and value caps remaining unchanged during the extended period. Eligible exports made during that period remain entitled to RoDTEP benefits subject to the existing scheme conditions.