GST nominated agency definition aligned to Lists 13-15 of Customs Notification, effective 1 November 2025.
The notification substitutes clause (c) in the Explanation to redefine "Nominated Agency" as the entities appearing in Lists 13, 14 and 15 appended to Table I of the referenced Customs notification, and declares the substitution to be deemed effective from 1 November 2025.

Electronic GST registration and withdrawal option reshape Uttar Pradesh registration workflow with Aadhaar-based authentication and portal verification.
Electronic registration is introduced for applicants under the Uttar Pradesh GST registration provisions, with the common portal granting registration within three working days after identification based on data analysis and risk parameters. A new option is created for applicants whose total output tax liability on supplies to registered persons does not exceed the prescribed monthly threshold, subject to Aadhaar authentication and other specified restrictions. The registered person may seek withdrawal from the option by filing FORM GST REG-32, subject to the required returns, verification, and portal-based processing. The prescribed registration and verification forms are revised accordingly, and FORM GST REG-32 and FORM GST REG-33 are inserted.

Haryana GST: electronic registration for low-liability taxpayers with mandatory Aadhaar authentication and a formal withdrawal process.
Provides for electronic registration within three working days via the common portal based on data analysis and risk parameters; creates a rule permitting registration for taxpayers whose monthly output tax to registered persons does not exceed Rs. 2,50,000, contingent on Aadhaar authentication and single registration per PAN in the same State/UT. Establishes withdrawal procedure through FORM GST REG-32 with verification, return-filing prerequisites, PAN and Aadhaar checks, applicability of physical verification and risk-based scrutiny, and issuance of orders in specified forms within existing timeframes.

Gujarat GST rules allow electronic registration and a low-turnover registration option requiring Aadhaar authentication and specified withdrawal conditions.
The rules add electronic registration under rule 9A to permit portal-based grant within three working days using data analysis and risk parameters, and introduce rule 14A allowing optional registration for persons with monthly output tax liability not exceeding two lakh fifty thousand rupees, subject to Aadhaar authentication, PAN verification, restrictions on duplicate registrations, portal verification procedures, and a structured withdrawal process via FORM GST REG-32 with return-filing conditions and possible rejection where cancellation proceedings are pending.

Chhattisgarh GST amends nominated agency definition to match Customs notification Lists 13-15, effective Nov 1.
Amendment substitutes the Explanation's clause (c) in Notification No. 26/2018-State Tax (Rate) to define "Nominated Agency" as the entities mentioned in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025-Customs; the amendment is made under the State GST enactment and is deemed effective from 1 November 2025.

E-way bill exemption for road-testing vehicles applies subject to bonds, delivery challans, recordkeeping, and self-propelled return conditions.
E-way bill exemption applies to Tvl. Mahindra and Mahindra Ltd for self-propelled movement of its manufactured vehicles within Tamil Nadu for road testing and return to the same premises, otherwise than by way of supply. The facility requires a value-based bond, authorised triplicate delivery challans, prescribed trade plates, dispatch-and-return records, and monthly accounts submitted to jurisdictional tax officers. It does not extend to vehicles consigned or transported to another person for testing.

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.

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.

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.

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).

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.

Nominated Agency definition under Tripura SGST exemption notification is aligned with entities listed in the referenced Customs notification.
Tripura SGST exemption notification is amended by substituting the definition of "Nominated Agency" in Notification No. 26/2018-State Tax (Rate). A Nominated Agency now means an entity specified in Lists 13, 14 and 15 appended to Table I of the referenced Customs notification. The amendment takes effect from 1 November 2025.

Optional electronic GST registration enables low-liability taxpayers to register quickly, subject to Aadhaar authentication and prescribed withdrawal conditions
New rule 14A provides an optional electronic registration route for applicants under rule 8 whose monthly output tax liability on supplies made to registered persons does not exceed the prescribed threshold. Successful Aadhaar authentication is required, and registration is to be granted electronically within three working days. Withdrawal requires FORM GST REG-32, furnishing prescribed returns, updated registration particulars where necessary, and no pending cancellation proceedings under section 29. The proper officer issues FORM GST REG-33 allowing withdrawal or FORM GST REG-05 rejecting it. Following allowed withdrawal, the threshold may be exceeded from the first day of the succeeding month.