Provisional GST refunds barred for registrants without Aadhaar authentication or supplying specified goods like tobacco, pan masala, areca nuts, essential oils.
Notification under subsection (6) of section 54 of the Telangana GST Act, 2017 denies provisional refunds to registered persons who have not completed Aadhaar authentication under rule 10B and to persons supplying specified goods: areca nuts (0802), pan masala (2106 90 20), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301). The notification directs use of the First Schedule to the Customs Tariff Act, 1975 for classification interpretation and is effective 1 October 2025.

GST appellate and annual return compliance reforms introduce structured Tribunal filings, risk-based refunds, and expanded input tax credit reporting.
The amendments revise GST refund, appellate, annual return, and reconciliation procedures. System-based risk evaluation governs provisional refund orders, with recorded reasons required where provisional refund is not granted. Tribunal appeals receive provisional and final acknowledgements through FORM GST APL-02A, while Single Member Bench allocation depends on absence of a legal question and prior consideration of identical issues. FORM GSTR-9 and FORM GSTR-9C introduce expanded reporting of input tax credit, reversals, succeeding-year transactions, electronic commerce operator supplies, tax payments, and late fees.

Commencement of GST Amendment provisions appoints a date for specified sections and clauses to come into force.
The State Government, exercising the Act's commencement power, appoints 1 October 2025 as the date on which clauses (ii) and (iii) of section 2 and sections 3-5 and 7-15 of the Maharashtra Goods and Services Tax (Amendment) Act, 2025 shall come into force by notification of the Finance Department.

Himachal Pradesh GST amendment provisions (specified sections) commence on 1 October 2025, bringing listed provisions into force.
The notification appoints 1 October 2025 as the date on which clauses (ii) and (iii) of section 2 and sections 3-5 and 7-15 of the Himachal Pradesh Goods and Services Tax (2nd Amendment) (Act No. 37 of 2025) shall come into force, under the authority of sub section (2) of section 1 of the Amendment Act.

GST annual return exemption for taxpayers with turnover up to Rs 2 crore from FY 2024-25 onwards.
Exempts registered persons with aggregate turnover up to two crore rupees from filing the annual return for the financial year 2024-25 onwards under the Maharashtra Goods and Services Tax framework, pursuant to the Commissioner's exercise of power on the Council's recommendation.

Annual return exemption for small taxpayers removes filing requirement for eligible registered persons for specified financial years.
Exemption from filing the annual SGST return is prescribed for registered persons whose aggregate turnover in any financial year does not exceed two crore rupees, applicable from the financial year 2024-25 onward. The Finance Commissioner, invoking the first proviso to sub-section (1) of section 44 of the Mizoram Goods and Services Tax Act, 2017 and acting on Council recommendations, issued a notification exempting such taxpayers from the obligation to file the annual return for the specified financial year.

Provisional refund sanction barred for un Aadhaar authenticated registrants and suppliers of specified goods under GST notification.
Notification designates categories of registered persons whose refund claims shall not be provisionally sanctioned: (a) persons who have not undergone Aadhaar authentication under rule 10B of the Maharashtra GST Rules, 2017; and (b) persons engaged in supply of specified goods (areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils) identified by Customs Tariff Chapter/heading/sub heading/tariff item, with tariff interpretation rules of the First Schedule to the Customs Tariff Act applying. The notification takes effect from 1 October 2025.

Provisional refund restrictions for registered persons supplying areca nuts, pan masala, tobacco or essential oils; Aadhaar authentication required.
Notification under section 54(6) of the Mizoram GST Act disallows provisional refunds to registered persons who have not undergone Aadhaar authentication under rule 10B and to persons supplying goods specified by Customs Tariff classification - areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils - with tariff terms interpreted by the First Schedule to the Customs Tariff Act; effective 1 October 2025.

Delhi GST changes reclassify molasses, millet flour products and add industrial spirits, altering applicable tax rates from October 2023.
Amendments to the Delhi State GST rate notification insert molasses and a specified millet flour food preparation into Schedule I (2.5%), amend Schedule III (9%) to include the millet flour preparation and add a tariff for spirits for industrial use, and omit S. No. 1 of Schedule IV (14%). The changes update classifications and applicable rates and take effect from 20 October 2023.

GST amendment commencement activates specified Ordinance provisions from the appointed date, giving effect to the identified amendments.
Specified amendments under the Arunachal Pradesh Goods and Services Tax (Amendment) Ordinance, 2025 take effect from 1 October 2025. The appointed commencement covers clauses (ii) and (iii) of section 2, sections 3 to 5, and sections 7 to 15, giving operative effect to the expressly identified amendment provisions from that date.

GST return amendment facility expands through GSTR-1A, integrating corrections, input tax credit reporting, and compliance processes.
An optional FORM GSTR-1A facility permits registered persons to add or amend current-period outward-supply particulars after furnishing FORM GSTR-1 and before filing the corresponding FORM GSTR-3B. The facility covers invoice-level, consolidated, debit-note, credit-note, advance and e-commerce supply details, but does not permit an amendment involving a change in the recipient's GSTIN. Details furnished through GSTR-1A feed into GSTR-3B and the next open GSTR-2B, with consequential changes to credit availability, reversal, refunds, export reporting, scrutiny and annual-return processes.

Registered persons supplying specified goods are denied provisional GST refunds unless Aadhaar authentication is completed.
The notification denies refund on provisional basis under the Tamil Nadu GST Act to registered persons who have not completed Aadhaar authentication under rule 10B and to those engaged in supply of specified goods: areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils. It applies the First Schedule to the Customs Tariff Act, 1975 for tariff terminology and interpretation.

GST amendment provisions are appointed to come into force on 1 October 2025.
The Governor appoints 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 Tamil Nadu Goods and Services Tax (Amendment) Act, 2025, shall come into force, under the power conferred by clause (iii) of sub-section (2) of Section 1 of the Amendment Act.

GST appellate procedure modernisation introduces single-member scrutiny, structured appeals, and electronic acknowledgments while refining refund and annual-return compliance.
Risk-based provisional refunds must be ordered within seven days of the prescribed acknowledgement, subject to the proper officer's recorded decision not to grant provisional refund. Appeals without questions of law may be transferred to a single Member Bench, while matters involving legal questions or previously considered issues of the same taxable person must proceed before a Bench comprising a Technical Member and a Judicial Member. The appellate process adopts provisional and final acknowledgements, a Tribunal order-and-demand summary, and revised appeal, cross-objection and departmental appeal forms.

Commencement of Delhi GST amendments assigns separate effective dates to specified provisions, including retrospective operation.
Commencement of the Delhi Goods and Services Tax (Amendment) Act, 2025 is fixed through separate effective dates. Sections 7, 38 and 40 take effect on publication in the Official Gazette. Sections 3 to 6, 8, 10 to 31, 33, 34, 36, 37 and 39 take effect from 1 November 2024, while section 32 takes effect from 1 August 2023. Specified amendment provisions therefore receive retrospective commencement.

Tripura GST: specified Ninth Amendment provisions (clauses of s2; ss3-5,7-15) commence 1 Oct 2025.
The State Government, under sub-section (2) of section 1 of the Tripura State Goods and Service Tax (Ninth Amendment) Act, 2025 (Tripura Act No. 10 of 2025), appoints 1st October 2025 as the date on which clauses (ii) and (iii) of section 2 and sections 3-5 and 7-15 of the Act shall come into force, by notification issued by the Finance Department and signed by the Additional Secretary.

Track and trace compliance expands GST obligations through unique product markings, recordkeeping duties, penalties, and revised credit note restrictions.
Tripura SGST amendments introduce a track and trace mechanism for notified goods, requiring unique identification markings, electronic information access, prescribed records, machinery details and system-related payments. Contravention may attract an additional penalty. The Act also restricts output tax liability reduction through credit notes unless attributable input tax credit is reversed or tax incidence has not been passed on, imposes pre-deposit requirements for appeals against penalty-only orders, and retrospectively treats specified supplies of warehoused goods in Special Economic Zones and Free Trade Warehousing Zones as neither supply of goods nor services.

Jharkhand GST: specified clauses and sections of the 2025 amendment ordinance come into force on 1 October 2025.
The State Government, exercising its statutory commencement power, appoints 1 October 2025 as the date on which specified clauses and consecutive sections of the Jharkhand GST (Amendment) Ordinance, 2025 shall come into force, by administrative notification issued through the Commercial Taxes Department and recorded with an internal file reference.

Exemption from filing GST annual return for registered persons with turnover up to two crore rupees.
Exempts registered persons with aggregate turnover up to two crore rupees from filing the GST annual return for the financial year 2024-25 onwards, under the first proviso to section 44(1) of the Jharkhand GST Act, 2017, effective from 17th September, 2025.

State tax rate notified for specified construction materials, applying to intra State supplies and prescribing interpretation rules.
Notification under the Jharkhand GST Act notifies a state tax rate of six per cent on intra State supplies of specified construction materials-fly ash bricks, aggregates and blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles-identified by Customs Tariff headings in the appended Schedule, with tariff interpretation governed by the First Schedule to the Customs Tariff Act and meanings of undefined terms drawn from central GST statutes, effective from the stated September 2025 date.