Jhansi Development Authority notified as eligible for income-tax exemption under section 10(46A), effective AY2025-26, subject to conditions.
Notification designates Jhansi Development Authority as eligible for income-tax exemption under clause (46A) of section 10, effective from the assessment year 2025-2026, conditional on the Authority's continuing constitution under the Uttar Pradesh Urban Planning and Development Act, 1973 and its fulfilment of the specified purposes; the memorandum certifies no person is adversely affected by retrospective effect.

Advance Ruling authority constituted with two members, effective dates specified, superseding prior notification under GST law.
The notification, issued under the Tamil Nadu Goods and Services Tax Act, 2017, supersedes Notification No. II(2)/CTR/873(b)/2024 and constitutes the Tamil Nadu Authority for Advance Ruling by appointing two members: Thiru C. Thiyagarajan, Additional Commissioner (effective 23.05.2025), and Thiru B. Suseel Kumar, Joint Commissioner (effective 07.12.2024), thereby setting the Authority's current membership under the stated departmental order.

Cross-border trade financing permits authorised dealer banks to extend Indian Rupee loans to eligible residents and banks in neighbouring jurisdictions.
Authorised dealer banks may lend in Indian Rupees to persons resident outside India who are residents of Bhutan, Nepal or Sri Lanka, including banks in those jurisdictions, for cross-border trade transactions. This additional lending permission is inserted into the framework governing lending in Indian Rupees by persons resident in India and takes effect from notification in the Official Gazette.

Export Foreign Currency Accounts gain extended IFSC fund utilisation timelines while preserving export realisation and repatriation requirements.
Exporters resident in India may maintain Foreign Currency Accounts with banks outside India for full export proceeds and advance export remittances. Funds may be used for imports into India or repatriated after adjustment of forward commitments. Accounts maintained with banks in an International Financial Services Centre allow utilisation or repatriation by the end of three months from receipt, while accounts in other jurisdictions require action by the end of the following month. Export realisation and repatriation requirements continue to apply, and accounts permitted outside India may also be opened in an IFSC.

Odisha GST amendments introduce track and trace, unique identification marking, enhanced penalties and changes to input credit and returns.
The Act empowers the Government to prescribe a track and trace mechanism including affixation of unique identification marking, electronic storage of information, recordkeeping, disclosure of manufacturing machinery details and payment of system charges; it creates a specific penalty equal to one lakh rupees or ten per cent of tax, whichever is higher, for contravention by specified persons, and amends definitions, input tax credit reversal rules, return and appeal conditions and Schedule III supply classifications.

Export inspection requirement for rice eased for certain European destinations, while certification remains mandatory for specified markets.
The export policy conditions for rice under HSN 1006 are amended to relax the Certificate of Inspection requirement for exports to remaining European countries for six months. Exports to EU member states and to the United Kingdom, Iceland, Liechtenstein, Norway and Switzerland continue to require certification from the Export Inspection Council or Export Inspection Agencies. The amendment applies to both Basmati and Non-Basmati rice.

One-time export exemption for wheat seed permits a single consignment to Indonesia subject to specified certification and route.
A one-time exemption authorizes export of Wheat Seed (DWR-162) under ITC (HS) code 10019100 from the University of Dharwad to Indonesia up to an aggregate of 100 Metric Tonnes, to be executed through the specified exporter channel via the designated seaport. Certification of identity and quantity for the export must be provided by the authorized agency named in the notification, and the permission is valid only as an immediate, single-instance exemption.

De-Oiled Rice Bran export policy changed to free export, lifting prior prohibition immediately for specified product entries.
Export policy for De-Oiled Rice Bran is amended from 'Prohibited' to 'Free' with immediate effect by deleting the prior prohibition entries in the ITC(HS) schedule under Chapter 23 covering bran and oil-cake residue descriptions, thereby authorising export of the affected De-Oiled Rice Bran product lines.

Export exemptions for agricultural commodities to Bhutan permit shipment of specified items free from restrictions until further orders.
An amendment to the General Note to Export Policy exempts specified agricultural commodities, identified by ITC(HS) codes, from applicable restrictions and prohibitions when exported to Bhutan, effective immediately and until further orders, thereby allowing those listed products to be exported without the previously applicable limitations.

Corrigendum corrects prior tax notification wording from local distribution to local delivery in specified references.
A corrigendum amended a prior Uttar Pradesh State Tax notification by replacing the words "local distribution" with "local delivery" at the specified page and line references in the earlier instrument.

GST notification corrigendum corrects schedule wording on goods descriptions, thickness limits, footwear value, and related exclusions.
A corrigendum under Uttar Pradesh SGST corrects drafting errors in an earlier notification dated 20 September 2025. It revises several schedule entries, including the wording for goods that are fresh or chilled and pre-packaged and labelled, the description of cheese, chhena or paneer, the translation of "Saathi" as "Mate", and references to thickness, footwear value, and the exclusion of erasers. The changes are textual corrections to the notification schedule.

Corrigendum to state tax notification revises product descriptions and itemises worship materials in the notified entries.
A corrigendum to a prior Uttar Pradesh State Tax notification corrects clerical and formatting errors in the notified entries. At serial number 121, the word "Rubber" is substituted with "Eraser". At serial number 167, the description of Pooja Samagri is revised and presented in an itemised form, covering Rudraksha and Rudraksha mala, Tulsi Kanthi mala, Panchagavya, sacred thread, wooden khadau, Panchamrit, Vibhuti, unbranded honey, lamp wicks, Roli, Kalawa, and sandalwood tilak.

Investor Education and Protection Fund Authority: new Form IEPF-5 introduced for claiming unpaid amounts and shares.
Substitutes Form No. IEPF-5 with a new e form for applications to claim unpaid amounts and shares under section 125(3) and rule 7 of the IEPF Rules, prescribing applicant and company particulars, claim particulars for shares and amounts, depository and bank details, mandatory documentary attachments, OTP and demat validation, declarations by claimant/authorised representative, and the requirement to send physical attachments to the company/bank Nodal Officer (IEPF) for verification.

Tariff concessions under India EFTA (Iceland) amended to exclude the pesticide imidacloprid from 'all goods' coverage.
Corrigendum to Notification No. 43/2025 Customs replaces the phrase "All Goods" in column (3) with "All Goods other than Imidacloprid (ISO)", thereby excluding Imidacloprid from the tariff concession under the India EFTA (Iceland) notification.

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.

Customs notification amendment updates applicability of Section 110 subsections in the notification table, effective upon publication.
Amendment substitutes the entries for serial numbers 6 and 7 in the table of Notification No. 26/2022 Customs (N.T.) so that the relevant items now read "Sub sections (1), (3) and (5) of Section 110." The change is effected under the powers vested in the Central Board under the Customs Act, 1962, and takes effect on publication in the Official Gazette.

Passenger Name Record processing: NCTC Pax official appointed as proper officer with nationwide customs powers to handle PNR data.
The Principal Additional Director General or Additional Director General of NCTC Pax in the Directorate General of Analytics and Risk Management is appointed an officer of customs with the powers of a Principal Commissioner or Commissioner of Customs, vested with nationwide jurisdiction to receive and process Passenger Name Record information under the Passenger Name Record Information Regulations, 2022, and is assigned to perform the Customs Act functions relating to passenger data as the proper officer; the notification is effective on publication in the Official Gazette.

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.