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.

Electronic GST registration rules expand with a new low-liability registration option, Aadhaar checks, and withdrawal procedures.
The amendment rules, effective from 1 November 2025, establish an electronic registration framework based on data analysis and risk parameters and insert rule 14A for taxpayers with monthly output tax liability below the prescribed threshold. Rule 14A requires Aadhaar authentication, limits multiple registrations under the same Permanent Account Number in the same State or Union territory, and provides a withdrawal mechanism through FORM GST REG-32, subject to return-filing, amendment, verification, and cancellation-related conditions. Related GST registration forms are revised to reflect the new registration and withdrawal process.

Nominated Agency definition under Andhra Pradesh GST exemption notification is revised to align with updated customs lists.
The Andhra Pradesh GST exemption notification is amended by substituting the Explanation clause defining "Nominated Agency". The term now covers the entities listed in Lists 13, 14 and 15 of Customs Notification No. 45/2025-Customs dated 24 October 2025. The amendment is made under section 11 on the GST Council's recommendation and takes effect from 1 November 2025.

Andhra Pradesh GST amendment: specified sections notified to commence on 1 October 2025 under state notification.
The Government appoints 1 October 2025 as the date on which clauses (ii) and (iii) of section 2 and sections 4 to 6 and 8 to 16 of the Andhra Pradesh Goods and Services Tax (Amendment) Act, 2025 (Act No. 28 of 2025) shall come into force under clause (c) of sub section (2) of section 1.

First Appellate Authority designation under the Right to Information Act takes immediate effect for tax and excise office matters.
The Commissioner of Taxes & Excise is designated as the First Appellate Authority under the Right to Information Act, 2005 for matters and information handled by the Office of the Commissioner of Taxes & Excise under the Finance Department, Government of Tripura. The appointment supersedes the earlier notification and takes immediate effect.

GST rectification procedure for wrongly availed input tax credit allows electronic applications within six months and three-month decisions.
A special rectification procedure allows registered persons, whose orders confirming demand for wrongly availed input tax credit have become eligible under later eligibility provisions and where no appeal is pending, to file an electronic application within six months. The original ordering authority is the proper officer to decide and issue a rectified order preferably within three months. Rectification is limited to amounts now admissible under the later eligibility pathways, requires submission of prescribed Annexure A details, and mandates electronic upload of summaries in specified statutory forms; natural justice must be observed if rectification adversely affects the applicant.

GST payment deadline set for waiver of interest or penalty: 31 March 2025 and six months from redetermination order.
The Lieutenant Governor, on Council recommendation, notifies final dates for payment to obtain waiver of interest or penalty: registered persons served a notice, statement or order may pay up to 31.03.2025; persons whose tax is redetermined by a proper officer pursuant to appellate direction may pay up to the date ending six months from issuance of that redetermination order. The notification takes effect from 1 November 2024.

Input tax credit examinations barred from 1 April 2025; requests checking pass-through to prices will not be accepted.
The Lieutenant Governor, on Council recommendation, appoints 1 April 2025 as the date from which requests to examine whether input tax credits availed by any registered person or the reduction in the tax rate have resulted in a commensurate reduction in the price of goods or services supplied by that registered person shall not be accepted; the notification takes effect upon publication in the Official Gazette.

GST notification amends the definition of "Nominated Agency" to reference Lists 13-15 of Customs Notification No.45/2025.
Amendment substitutes clause (c) of the Explanation in Notification No. 26/2018 State Tax (Rate) to define "Nominated Agency" as entities mentioned in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025 Customs (24 October 2025); the amendment is made under section 11(1) of the Maharashtra GST Act, 2017 and comes into force on 1 November 2025.

Delhi GST amendment provisions specified in the notification take effect on 1 October 2025.
The Lt. Governor appointed 1 October 2025 as the date on which specified provisions of the Delhi Goods and Services Tax (Amendment) Act, 2025-namely clauses (ii) and (iii) of section 2, sections 3-5 and sections 7-15-shall come into force, by notification issued by the Finance (Expenditure-I) Department as the administrative instrument of commencement.

Delhi GST Act commencement dates set: Section 35 from 1 Oct 2024; Sections 2 and 9 from 1 Apr 2025.
The Lieutenant Governor, under powers conferred by the Delhi Goods and Services Tax (Amendment) Act, 2025, appoints 1 October 2024 as the commencement date for Section 35 and 1 April 2025 as the commencement date for Sections 2 and 9, by administrative notification issued through the Finance (Expenditure-I) Department.

Registered persons lacking Aadhaar authentication or supplying specified goods barred from provisional GST refunds under GST law.
Notification disqualifies from provisional refunds any registered person who has not completed Aadhaar authentication under rule 10B and any person supplying specified goods: areca nuts (0802), pan masala (21069020), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301); tariff terms are to be interpreted by reference to the First Schedule to the Customs Tariff Act, 1975. Effective 1 October 2025.

Tax administration appointment notification updates the Commissioner of Taxes and allied statutory posts in Tripura.
Appointment of Shri Chiranjeev Anand, IAS as Commissioner of Taxes and to allied statutory posts under the State tax and excise enactments, with the earlier notification superseded where stated and the appointments taking effect on 26 November 2025.