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.

Tariff value fixation updated for specified edible oils, metals and areca nut, substituting previous tables and taking effect.
Amendment substitutes new TABLE-1, TABLE-2 and TABLE-3 into the principal customs notification to fix dollar-denominated tariff values for specified imported goods, including edible oils, brass scrap, areca nut, and gold and silver in defined forms, with stated per-metric-tonne or per-unit tariff values and specified exclusions for certain forms of precious metals.

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.

Electronic GST registration: automatic portal grant upon identification or Aadhaar authentication for low-liability taxpayers within three working days.
Rule 9A permits the common portal to grant GST registration electronically within three working days based on portal identification and risk-data analysis. Rule 14A offers an electronic registration option for persons whose monthly output tax liability to registered persons does not exceed two lakh fifty thousand rupees, subject to Aadhaar authentication and PAN uniqueness within a State/UT. Withdrawal from the option requires filing FORM GST REG-32 after meeting return-filing prerequisites and is subject to verification and risk-based checks; officers must issue FORM GST REG-33 or REG-05 within rule 9 timelines, and cancellation proceedings bar withdrawal.

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.

Restriction on revision of entries where instrument-based schemes prescribe an alternative reversal procedure, limiting reassessment of availed benefits.
No revision of customs entry will be made where a benefit under an instrument-based scheme or under notifications/regulations issued under the Customs Act or Customs Tariff Act has been availed and is to be reversed, if the relevant notification or regulation prescribes a different procedure for reversal; this restriction is specified under the power conferred by section 18A(5)(c) of the Customs Act and commences from the stated effective date.

Voluntary revision of customs entries allows electronic self-assessment, risk-based verification, and refund claims via the common portal.
Regulations create a regime for voluntary revision of customs entries via an electronic application on the common portal, subject to port-specific filing, revision limited to entries from the same original bill, fee payment, and distinction between applications with or without refund claims; applications are self-assessed upon system acceptance, Acknowledgement Receipt Number generation and payment where applicable; risk-based verification allows the proper officer to require documents, re-assess duties by speaking order, and order refunds if due; documents must be retained five years and contraventions attract statutory penalty.

Customs document fee applies to electronic applications for voluntary post-clearance revision of entries from official publication.
Customs document fee provisions are amended to prescribe a fee for electronic applications under the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025. The fee table under the Levy of Fees (Customs Documents) Regulations, 1970 includes this application with a fee of Rs. 1,000. The amendment takes effect from publication in the Official Gazette on 30 October 2025.

Customs notification inserts Section 18A into Table Sr. No.3 of prior schedule, effective upon publication.
This notification amends Notification No. 26/2022-Customs (N.T.) by inserting an additional table entry in Sr. No.3, column (3) to include a newly specified statutory provision among those whose functions are assigned to designated proper officers and officers above them; the amendment is effective from the date of publication in the Official Gazette.

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.

Provident fund damages recovery powers authorised for regional officers with territorially mapped jurisdiction under the EPF law.
Authorizes specified provident fund commissioners to exercise powers under section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 to recover damages from employers by way of penalty for defaults relating to covered factories and establishments, with territorial jurisdiction allocated in the Schedule. The notification supersedes the earlier 17 April 2002 notification and takes effect on publication in the Official Gazette.

Yellow peas import nil-duty concession now limited to bills of lading issued on or before 31 October 2025.
Substitutes the expiry date in the Table of Notification No. 64/2023-Customs so that the nil-duty concession for imports of Yellow Peas (HS Code 0713 10 10) applies only to consignments covered by bills of lading issued on or before the 31st day of October, 2025, in place of the earlier date of the 31st day of March, 2026.

Import duty cap limits customs and AIDC liability on imported yellow peas when bill of lading is dated on or after Nov 1.
Exempts imports of yellow peas from customs duty and Agriculture Infrastructure and Development Cess to the extent those duties exceed the specified capped standard and AIDC rates, subject to the condition that the Bill of Lading is issued on or after the first day of November, 2025; notification takes effect from that date.

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.

Duty drawback rate revision updates AIR for gold and silver jewellery, increasing specified tariff item rates.
Amendment to Notification No. 77/2023-Customs (N.T.) revises the duty drawback Additional Incentive Rates in Chapter 71 by substituting new figures in column (4) for three specified tariff items relating to gold and silver jewellery/articles, altering the payable drawback rates under the existing customs and central excise drawback rules.

Anti-dumping duty amendment: substitution of the tariff table entry for fumed silica imports, effective immediately.
Amendment substitutes the tariff entry in the operative table of the anti-dumping duty notification on imports of untreated fumed silica from China PR by replacing the entry in column (7) against serial number 1 with a new value; the amendment takes effect immediately and cites the Customs Tariff Act and the 1995 Rules as statutory basis.