Rajasthan GST: substitution redefines nominated agency by referencing specified lists in Customs notification, effective Nov 1, 2025.
The notification substitutes clause (c) in the Explanation of the earlier state GST notification, defining Nominated Agency as the entities listed in Lists 13, 14 and 15 appended to Table 1 of notification No. 45/2025 Customs (Gazette of India, Extraordinary, Part II, Section 3, Sub section (i)), and states the amendment is made under powers vested by sub section (1) of section 11 of the Rajasthan Goods and Services Tax Act, 2017, effective 1 November 2025.

Electronic GST registration and withdrawal framework introduced for lower-liability taxpayers with Aadhaar authentication and compliance conditions.
The amendment inserts an electronic registration mechanism under rule 9A for grant of registration through the common portal on data analysis and risk parameters, and introduces rule 14A for taxpayers with monthly output tax liability below the prescribed threshold to opt for electronic registration subject to Aadhaar authentication and specified conditions. It also provides a detailed withdrawal procedure through FORM GST REG-32 and FORM GST REG-33, with compliance requirements relating to return filing, pending proceedings, verification, and restrictions on multiple registrations and amendment or cancellation filings while withdrawal is pending.

Nominated Agency definition revised, linking eligibility to specified lists in a Customs notification and coming into force shortly.
The Explanation to clause (c) of notification No.105/GST-2 is substituted to define "Nominated Agency" as entities mentioned in Lists 13, 14 and 15 appended to Table I of notification No.45/2025 Customs; the amendment takes effect from the 1st day of November, 2025.

Nominated Agency definition redefined to reference Lists 13-15 of the Customs notification, effective from specified date.
Clause (c) of the Explanation in Notification No. 38/1/2017-Fin(R&C) (26/2018-Rate) is substituted to define "Nominated Agency" as the entities mentioned in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025-Customs dated 24th October 2025, published in the Gazette of India, Extraordinary, Part II, Section 3 sub-section (i). The amendment, made under Section 11(1) of the State GST Act, comes into force on 1 November 2025.

Electronic GST registration rules expand Aadhaar-linked withdrawal and threshold-based registration procedures for eligible taxpayers.
Amendment rules introduce an electronically driven registration framework under the Arunachal Pradesh GST Rules, 2017, including a new mechanism for grant of registration through the common portal based on data analysis and risk parameters, with prescribed timelines for electronic processing. A new option is created for persons whose monthly output tax liability on supplies to registered persons does not exceed the prescribed threshold, subject to Aadhaar authentication, single registration against the same PAN in the same State or Union territory, and prescribed conditions for withdrawal, verification, and rejection where cancellation proceedings are pending. Corresponding forms are amended to incorporate the new registration and withdrawal procedure.

Annual return exemption applies to qualifying small-turnover registered persons for applicable subsequent financial years under GST.
Annual-return filing exemption under the Delhi Goods and Services Tax framework applies to registered persons whose aggregate turnover does not exceed two crore rupees in a financial year. The exemption covers the annual return for that financial year and applies from financial year 2024-25 onwards to persons meeting the specified aggregate-turnover ceiling.

Nominated Agency definition amended under Karnataka GST, updating cross-references to customs lists for notification coverage.
The Government of Karnataka has amended the explanation to Notification No. 26/2018 by substituting the definition of Nominated Agency. The revised clause defines that expression by reference to entities listed in Lists 13, 14 and 15 appended to Table I of Notification No. 45/2025-Customs dated 24 October 2025. The amendment is made under section 11(1) of the Karnataka GST Act, 2017 and comes into force on 1 November 2025.

Provisional refund restrictions for registered persons failing Aadhaar authentication or supplying areca nuts, pan masala, tobacco, and essential oils.
Notification excludes from provisional refund entitlement registered persons who have not completed Aadhaar authentication under rule 10B and persons engaged in supplying specified goods-areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils-using Customs Tariff Act First Schedule terminology for classification; the measure takes effect from 1 October 2025.

GST rules amendment updates refund procedure, appellate forms, annual return reporting, and tribunal filing mechanics.
Amends the West Bengal Goods and Services Tax Rules, 2017 through the West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2025. The changes revise refund procedure, appellate filing and hearing mechanics, annual return and reconciliation disclosures in FORM GSTR-9 and GSTR-9C, and insert new tribunal forms including FORM GST APL-02A, APL-04A, APL-05, APL-06 and APL-07. The amendments also introduce a procedure for transfer of appeals to a single Member Bench and update reporting for ITC, next-year disclosures, e-commerce operator tax liabilities, late fees and electronic credit ledger references.

GSTR-3B due date extended to 25 October 2025 for September month filings and July-September quarterly filings.
The Commissioner, on the Council's recommendations and under statutory powers, extends the due date for furnishing FORM GSTR-3B electronically through the common portal: for the month of September 2025 to the twenty-fifth day of October, 2025, and for the quarter July 2025 to September 2025 (proviso) to the twenty-fifth day of October, 2025. The notification is deemed effective from the eighteenth day of October, 2025.

Nominated Agency definition updated under Nagaland GST exemption notification to align with new customs-listed entities.
The Nagaland Government amends its GST exemption notification by substituting the definition of "Nominated Agency" in the Explanation. The revised definition now refers to 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 comes into force on 1 November 2025.

Nominated Agency definition amended under Meghalaya GST rate notification, aligning eligible entities with updated customs lists.
The Meghalaya Government amends the Explanation to Notification No. 26/2018-State Tax (Rate) by substituting the definition of "Nominated Agency". The revised clause identifies nominated agencies as entities listed in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025-Customs dated 24 October 2025. The amendment is issued under section 11(1) of the Meghalaya Goods and Services Tax Act, 2017 and takes effect from 1 November 2025.

Nominated Agency definition is revised to cover entities listed under specified customs notification lists for GST exemption purposes.
Nominated Agency under Notification No. 26/2018-State Tax (Rate) is redefined to include entities listed in Lists 13, 14 and 15 appended to Table I of Notification No. 45/2025-Customs. The substituted definition operates within the exemption framework under the Arunachal Pradesh Goods and Services Tax Act, 2017 and takes effect from 1 November 2025.

Commencement of Punjab GST amendment provisions: specified clauses and sections brought into force by executive appointment.
The Governor, invoking sub section (2) of section 1 of the Punjab Goods and Services Tax (Amendment) Act, 2025 and on the Council's recommendation, appoints the 1st day of October, 2025 as the date on which clauses (ii) and (iii) of section 2 and sections 3-5 and 7-15 of the Amendment Act shall come into force, thereby effecting the commencement of those specified amendment provisions.

GSTR-3B filing deadline extended for September 2025 and the July to September 2025 quarter under the GST law.
Time for furnishing GSTR-3B electronically through the common portal under the Andhra Pradesh Goods and Services Tax Act, 2017 is extended for registered persons. The extension applies to the return for September 2025 and to the quarterly return for July 2025 to September 2025, with the due date extended up to 25 October 2025. The order is issued in exercise of powers under section 39(6) read with section 168 of the Act, on the recommendation of the Council.

Extension of return filing deadline: GSTR 3B for September and July-September quarter extended to late October.
Extension of time is granted for furnishing returns in FORM GSTR-3B electronically through the common portal. The Commissioner of Tripura, on the Council's recommendation, has extended the due dates for the monthly return for September and the quarterly return for the July-September quarter to a revised date in October, as issued by the Finance Department of the Government of Tripura.

Extension of return filing deadline for GSTR-3B returns allowing delayed electronic filing for specified month and quarter.
The Commissioner, under sub-section (6) of Section 39 read with Section 168 of the Goa GST Act, 2017, extends the time for furnishing FORM GSTR-3B electronically through the common portal. The extension permits registered persons to file the monthly return for September, 2025 and the quarterly return for July-September, 2025 under the proviso to sub-section (1) of Section 39 until the twenty-fifth day of October, 2025, solely to enlarge the statutory filing timeline for those specified periods.

GSTR-3B return deadline extended to 25 October 2025 for September month and July-September quarter filings.
Extends the time-limit for furnishing FORM GSTR-3B electronically through the common portal by registered persons, moving the due date for the monthly return for September and for the quarterly return covering July-September to a single later compliance date; the extension is effected by the Commissioner of State Tax under powers delegated by the Puducherry GST Act on the Council's recommendation.

GSTR-3B filing time limit extended for September 2025 and the July to September 2025 quarter.
The State Government extends the time limit for furnishing FORM GSTR-3B electronically through the common portal by registered persons. The extension applies to the return for September 2025 under section 39(1) and to the return for the July 2025 to September 2025 quarter under the proviso to section 39(1), with both time limits extended up to 25 October 2025.

Extension of GSTR 3B filing deadline to 25 October 2025 for September month and July-September quarter.
The notification extends the due date for furnishing returns in FORM GSTR-3B electronically via the common portal by registered persons to twenty-fifth October 2025 for the monthly return for September 2025, and similarly to twenty-fifth October 2025 for the quarterly return covering July-September 2025, pursuant to the enabling provisions of the Karnataka Goods and Services Tax framework and on the Council's recommendation.