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.

Synthetic knitted fabrics import rules updated: MIP at USD 3.5/kg remains; 28-48 GSM fabrics exempt, exporter input exemptions retained.
Imports under ITC (HS) Code 60053600 remain Restricted and subject to a Minimum Import Price of USD 3.5 per kilogram; imports with CIF value of USD 3.5/kg or above follow the existing CIF threshold rule. Fabrics falling within the 28-48 GSM range are exempt from the MIP condition. MIP conditions for other notified HS codes remain unchanged. Inputs imported under Advance Authorisation, by Export Oriented Units, and into SEZs are exempt from MIP provided they are not sold into the Domestic Tariff Area.

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: electronic returns for September and July-September quarter now due later in October.
The Commissioner, on the Council's recommendation and under the statutory powers, extends the electronic filing deadline for FORM GSTR 3B: for the month of September 2025 to the twenty fifth day of October 2025, and for returns covered by the proviso to sub section (1) of section 39 for the quarter July-September 2025 to the twenty fifth day of October 2025; the extension applies to registered persons and maintains electronic filing via the common portal.

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.

Commencement of Amendment Rules fixes rule-specific dates for phased activation and deems earlier effective date.
The notification appoints commencement dates for specified provisions of the Goods and Services Tax (Amendment) Rules, 2024, fixing one set of rules to commence on 11th February, 2025 and a second set on 1st April, 2025, and declares the notification to be deemed in force from 11th February, 2025.

Partial-period tax demand: amendment limits refunds and allows selective withdrawal of appeal for the specified GST period.
The amendment restricts refunds by providing that no refund shall be available for tax, interest, and penalty already discharged for an entire period prior to commencement when a notice, statement or order includes a demand partially for the specified period and partially for other periods; it also permits an appellant to intimate that they do not wish to pursue the appeal for the specified period, enabling the appellate authority to decide only the remaining period and deeming the appeal withdrawn to that extent.

Metal scrap supply: notification expands coverage to intra-registered transfers while carving out specified person-to-person supplies.
The notification amendment inserts a new clause making any registered person receiving supplies of metal scrap (Chapters 72-81 of the Customs Tariff) from another registered person subject to the notification, and substitutes a proviso excluding supplies between persons specified under clauses (a)-(d) of the statutory provision while preserving applicability to the person in the new clause (d); the amendment is effective from 8th October, 2024.

Assam GST notification amended to exclude metal scrap supplies and effective from 10 October 2024.
The notification is amended to add a proviso excluding any person engaged in the supply of metal scrap falling under Chapters 72 to 81 of the Customs Tariff from the notification's application, and the notification is deemed to have come into force from 10th October, 2024.

Assam GST late fee waiver for TDS deductors filing delayed GSTR-7, with caps and nil-TDS exemption.
The notification waives late fee amounts for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 (from June 2021 onwards) by the due date: amounts in excess of twenty-five rupees per day are waived, with an overall waiver of excess portions above one thousand rupees; if state tax deducted in a month is nil, the total late fee for that month is waived. The notification is effective from 1st November 2024 and supersedes the earlier notification.

Renting of immovable property other than residential dwelling now specified for transactions between unregistered and registered persons.
The notification amends a prior tax notification by inserting, after serial 5AA, a new entry: "Service by way of renting of any immovable property other than residential dwelling" with the adjoining columns listing "Any unregistered person" and "Any registered person." The amendment is stated to be deemed to come into force on 10 October 2024.

GST exemption for specified electricity, research grant and educational affiliation services clarified and expanded under amended state notification.
The notification amends a prior Assam GST rate notification by inserting and substituting tariff table entries to confer nil tax treatment on specified services: ancillary services to electricity transmission and distribution (including metering, testing, connection work and duplicate bills); research and development services supplied against grants from government entities or notified research institutions (subject to notified status at time of supply); and affiliation services by educational boards to government-established schools. It also broadens and replaces the vocational skills entry to encompass national skill development bodies, awarding and assessment agencies, and accredited training bodies, and updates the council's name to the National Council for Vocational Education and Training.

Helicopter seat-share passenger transport classified under state GST with restricted input tax credit upon supply.
Insertion of a new entry: Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis, taxable under the State GST notification with a specified rate and subject to the proviso that input tax credit on goods used in supplying the service has not been taken; numbering of adjacent items adjusted; amendment effective from the stated commencement date.

Taxation of metal scrap: notification amends GST schedule to include specified metal scrap entries, affecting registered and unregistered persons.
The notification amends the State GST rate schedule by inserting S. No. 8, covering HSN references 72-81 and identifying the goods as "Metal scrap," and states the entry applies to any unregistered person and any registered person; the amendment is deemed to have come into force on 10th October, 2024.

GST rate amendment adds specified cancer medicines, extruded savoury snacks and revised seat classifications to state tax schedules.
The amendment inserts three specified medicines into the lower-rate GST schedule; adds extruded or expanded savoury or salted products manufactured through extrusion into an intermediate-rate schedule and amends the description of un-fried or un-cooked snack pellets to include such extruded products; and substitutes and adds tariff entries to reclassify various seats, including a dedicated entry for motor vehicle seats. The notification is declared effective from the earlier specified date.

Institute of Advanced Medical Research approval grants scientific research tax recognition for five assessment years.
Approval is accorded to M/s Institute of Advanced Medical Research & Innovations Forum for Scientific Research under clause (iia) of sub section (1) of the Income tax Act read with the Income tax Rules, identifying the entity by PAN and registered office. The notification is issued by the Principal Chief Commissioner of Income Tax (Exemptions) and applies for five Assessment Years, from AY 2025 26 to AY 2029 30, with a certification that retrospective effect does not adversely affect any person.

Mazumdar Shaw Medical Foundation approved for scientific research recognition under income tax rules, valid AY 2025-26 to 2029-30.
Approval is accorded to M/s Mazumdar Shaw Medical Foundation for recognition for Scientific Research under the income tax provision governing research expenditure read with the implementing rule; the entity is identified by PAN and address. The approval applies for five assessment years from 2025-26 to 2029-30 and is issued by the Principal Chief Commissioner of Income Tax (Exemptions) with a certification that retrospective effect does not adversely affect any person.

KYC record upload recognized via KRA or direct CKYCRR submission, with KRA uploads deemed equivalent for compliance.
Rule 9 provisions under the Prevention of Money-laundering (Maintenance of Records) Rules, 2005 apply to SEBI-defined intermediaries with modifications: reporting entities may upload KYC records to the Central KYC Records Registry directly or through a KYC Registration Agency; uploads and updates forwarded by a KRA to CKYCRR are deemed to be uploads by the reporting entity; CKYCRR notifications to KRAs are deemed to inform reporting entities of updates; and reporting entities may retrieve KYC records from CKYCRR directly or via a KRA.