Retail sale price valuation rules expand for specified tobacco and pan masala goods under the GST framework.
A further amendment under the Nagaland Goods and Services Tax Act, 2017 expands the valuation framework for specified goods sold with a declared retail sale price. The inserted clause applies to supplies of pan masala, unmanufactured tobacco and tobacco refuse, cigars and cigarettes, other manufactured tobacco and tobacco substitutes, and products containing tobacco or nicotine substitutes intended for inhalation without combustion, where the goods fall under the specified tariff classifications and are packaged with a declared retail sale price. The notification defines retail sale price and sets rules for multiple declarations, altered prices, area-specific prices, and tariff interpretation.

Retail sale price valuation established for specified tobacco and pan masala goods, affecting GST valuation and declaration rules.
Amendment inserts a clause prescribing valuation by reference to the declared retail sale price for specified packaged goods (pan masala and various tobacco and nicotine products). It defines retail sale price as the maximum declared consumer price including all taxes; provides that where multiple, altered, or area-specific prices are declared the applicable declared price determines valuation; and applies First Schedule interpretation rules of the Customs Tariff Act to tariff descriptions. The amendment takes effect on the stated commencement date.

Valuation based on retail sale price establishes tax-inclusive pricing for specified tobacco products and sets supplier-paid tax consequences.
The amendment deems the value of supply of specified tobacco and nicotine-related packaged goods to be the declared retail sale price less tax, with tax amount computed by (Retail sale price x applicable tax rate) / (100 + sum of applicable tax rate); it defines applicable tax and retail sale price rules, and exempts non-manufacturer registered persons under rule 86B where the supplier has paid tax on that basis.

GST rate schedules restructured to reclassify tobacco and inhalation products, altering applicable state tax classifications.
Amendment revises state GST classification by inserting specified tariff entries for biris into the 9% schedule, adding multiple tobacco and inhalation-related items into the 20% schedule, and omitting the entire 14% schedule, thereby restructuring applicable GST rate schedules and updating the earlier notification.

Retail sale price valuation for specified tobacco goods is introduced, alongside a limited rule 86B exemption for non-manufacturers.
The amendment inserts rule 31D to value specified tobacco-related goods and certain inhalation products on the basis of retail sale price less applicable tax, with definitions and valuation rules for multiple or altered prices. It also exempts a registered person other than a manufacturer from rule 86B only for such goods when tax is paid by the supplier on the retail sale price basis.

GST rate amendment revises classification of tobacco products, biris, and pan masala under the state tax schedule.
Amendment to the State GST rate notification revises the tax classification of specified tobacco and tobacco-related goods under the Sikkim Goods and Services Tax framework. Biris are inserted in Schedule II at 9%, while pan masala, unmanufactured tobacco and tobacco refuse other than tobacco leaves, cigars, cheroots, cigarillos and cigarettes, other manufactured tobacco and manufactured tobacco substitutes other than biris, and products containing tobacco or nicotine substitutes intended for inhalation without combustion are inserted in Schedule III at 20%. The amendment also omits Schedule VII at 14%, and comes into force on 1 February 2026.

Retail sale price valuation for specified tobacco goods and pan masala expanded under the State GST notification.
A new clause is inserted to cover supplies of pan masala, unmanufactured tobacco, cigars, cigarettes, other manufactured tobacco and tobacco substitutes, and related inhalation products in packaged form where a retail sale price is declared. The notification defines retail sale price, addresses multiple or altered declared prices, and applies Customs Tariff classifications and interpretive rules for the specified goods. The amendment comes into force on 1 February 2026.

Nominated Agency definition under Telangana SGST exemption framework is revised by reference to specified entities in Customs notification lists.
Telangana SGST exemption notification is amended to replace the definition of "Nominated Agency". The revised definition includes entities specified in Lists 13, 14 and 15 appended to Table I of the referenced Customs notification. Issued under the State Government's exemption power on the GST Council's recommendations, the amendment takes effect from 1 November 2025.

GST amendment introduces track-and-trace compliance, revised credit note restrictions, and new appellate pre-deposit rules for penalty orders.
The amendment revises the Assam Goods and Services Tax Act, 2017 by updating definitions, return and credit-note provisions, appellate pre-deposit rules for penalty-only orders, and provisions governing track-and-trace compliance. It inserts a new section empowering the Government to notify specified goods and persons for unique identification marking, record-keeping, disclosure of machinery details, and payment for the prescribed system. It also amends Schedule III to include specified supplies of warehoused goods in SEZ or Free Trade Warehousing Zone, with retrospective explanatory provisions and a savings clause for the repealed Ordinance.

Nominated Agency definition amended for Punjab GST exemption notification with retrospective effect from November 2025.
The Punjab Goods and Services Tax exemption notification is amended by substituting the definition of "Nominated Agency" in the Explanation. The substituted clause defines nominated agency by reference to the entities mentioned in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025-Customs dated 24 October 2025. The amendment operates within the existing exemption framework and updates the cross-referenced customs lists for identifying the covered entities, with retrospective effect from 1 November 2025.

Punjab GST: electronic registration within three working days and optional route for low-turnover taxpayers with Aadhaar authentication.
The rules add electronic grant of registration within three working days based on common portal identification and risk-based data analysis (rule 9A), and introduce rule 14A permitting registration for taxpayers with monthly output tax liability to registered persons not exceeding Rs. 2,50,000, subject to mandatory Aadhaar authentication, PAN uniqueness in the State, and specified return and verification conditions for withdrawal filed via FORM GST REG-32, with orders issued in FORM GST REG-33 or rejections in FORM GST REG-05.

Electronic GST registration and threshold-based option introduced with Aadhaar authentication, withdrawal conditions, and updated registration forms.
Amends the Assam Goods and Services Tax Rules, 2017 to introduce an electronic registration framework and a special option under new rule 14A for persons whose monthly output tax liability on supplies to registered persons does not exceed the prescribed threshold. The amendment provides for Aadhaar-based authentication, portal-based verification, restrictions on multiple registrations on the same PAN, and a withdrawal mechanism through FORM GST REG-32 subject to return filing and absence of pending cancellation proceedings. It also updates the prescribed registration forms and instructions to align with the new rule.

GSTR-3B filing deadline extended to 25 October 2025 for September monthly and July-September quarterly returns.
The Commissioner, under sub-section (6) of section 39 read with section 168 of the Jharkhand GST Act, has extended the due date for furnishing FORM GSTR-3B electronically via the common portal to 25 October 2025 for: (i) returns under sub-section (1) of section 39 for September 2025; and (ii) returns under the proviso to sub-section (1) of section 39 for the quarter July-September 2025. The extension is issued by Notification No. 17/2025 - State Tax.

GST corrigendum updates a prior notification by replacing "Commissioner" with "Government" in the published text.
Corrigendum substitutes the word "Commissioner" with "Government of Maharashtra" in Government Notification No. MGST-2025/C.R.-36/Taxation-1 dated 1st October 2025, as published in the Government Gazette, Part IV-B, Extraordinary No.361, at page 1, line 12, and is issued by the Finance Department and authenticated by the Deputy Secretary to Government.

Maharashtra GST corrigendum replaces the word 'Commissioner' with 'Government of Maharashtra' in Notification No.14/2025 dated 1 October 2025.
Corrigendum dated 19 December 2025 amends Government Notification No. MGST-2025/C.R.-36(1)//Taxation-1 (No.14/2025-State Tax) dated 1 October 2025 by replacing the word "Commissioner" with "Government of Maharashtra" in line 13 on page 1 of the published Maharashtra Government Gazette entry.

Manipur GST amendments introduce a track and trace mechanism, unique identification marking and penalties for noncompliance with specified goods.
The Act inserts a statutory track and trace mechanism empowering the Government to notify specified goods and persons, prescribe and require affixation and electronic storage of a unique identification marking, mandate recordkeeping and disclosure of manufacturing machinery details, and require payment for the system; contravention attracts a penalty of one lakh rupees or ten per cent. of tax on such goods, whichever is higher, in addition to other penalties.

GSTR-3B filing deadline extended to 25 October 2025 for September 2025 and July-September quarter returns.
The time limit for electronically furnishing FORM GSTR-3B through the common portal by registered persons is extended to the twenty-fifth day of October, 2025 for the monthly return for September 2025 and for the quarterly return covering July-September 2025, pursuant to the Commissioner's exercise of statutory powers on the Council's recommendations.

GST return filing deadline extended for GSTR-3B (September 2025 and July-September 2025) to October 25, 2025.
The Commissioner extends the time for electronic furnishing of FORM GSTR-3B through the common portal: the monthly return for September 2025 and the quarterly return for July-September 2025 are each now due on the twenty-fifth day of October, 2025, pursuant to powers conferred by the Act and on the Council's recommendation.

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.

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.