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.

Sea cargo manifest compliance date is updated through an amendment to the table following Form XII.
The Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2025 amend the Sea Cargo Manifest and Transshipment Regulations, 2018 with effect from publication in the Official Gazette. The entry in column (3) against serial number 6 of the table after Form XII is substituted with "31.12.2025".

Tariff value fixation for specified imports, setting commodity-specific customs valuation effective early October.
Substitution of Tables 1-3 in the principal non-tariff notification under sub-section (2) of section 14 of the Customs Act, 1962, fixes specific tariff values for listed imported commodities - edible oils, brass scrap, areca nut, and specified forms of gold and silver - with scope clarifications and an effective date of 1 October 2025, to be applied for customs valuation at import.

Common Adjudicating Authority appointment consolidates adjudication of show cause notices against a specified importer.
The Central Board of Indirect Taxes and Customs appoints the officers listed in column (4) to exercise the powers and discharge duties of the adjudicating authorities in column (3) for adjudication of the show cause notices specified in column (2) against M/s Massimo Dutti India Pvt. Ltd, thereby consolidating adjudication responsibility under a Common Adjudicating Authority.

Tariff concessions for Iceland-origin imports reduce customs duty and cesses, subject to proof of origin under trade rules.
Tariff concessions are granted on specified goods imported into India from Iceland by exempting them from customs duty, Agriculture Infrastructure and Development Cess, and Health Cess to the extent that the liability exceeds the rates set out in the accompanying table. The exemption applies only to goods of Icelandic origin, and the importer must satisfy the Deputy Commissioner or Assistant Commissioner of Customs as to origin in accordance with the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 and any related rules notified by the Central Government.

Customs duty concessions for Norwegian-origin imports under the India-EFTA arrangement are tied to rules of origin compliance.
Customs exemption is granted to specified goods imported into India from Norway under the first tranche of tariff concessions. The notification reduces customs duty, Agriculture Infrastructure and Development Cess, and Health Cess to the tariff-table rates for covered tariff items, subject to the importer proving Norwegian origin under the applicable rules of origin.

Customs duty concessions for Swiss-origin imports under the India-EFTA tariff schedule and rules of origin framework.
Customs duty concessions are granted to give effect to the first tranche of tariff concessions under the India-EFTA arrangement for imports from Switzerland. The notification exempts goods specified in Table I and Table II from the portion of basic customs duty, Agriculture Infrastructure and Development Cess, and Health Cess that exceeds the concessional rates prescribed in the respective tables. The benefit is available only for Swiss-origin goods, to be proved by the importer in accordance with the Rules of Origin framework.

RoDTEP Scheme extension maintains applicability to DTA, AA, SEZ and EOU exports under existing rates, subject to budget cap.
The RoDTEP Scheme is extended and remains applicable to exports from DTA units, Advance Authorisation holders, SEZ units and EOUs until the notified terminal period; existing RoDTEP rates continue to apply for all eligible items, subject to the FTP budgetary framework governing annual remissions. The list of eligible items, applicable rates and per unit caps is published in the relevant appendices on the DGFT website under the RoDTEP link.

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.

Rupee account investment permission allows eligible non-residents to trade specified Indian debt instruments using account-held funds.
Persons resident outside India maintaining a rupee account under regulation 7(1) of the Foreign Exchange Management (Deposit) Regulations, 2016 may purchase or sell dated Government securities, treasury bills, non-convertible debentures or bonds, and commercial papers issued by an Indian company, subject to specified terms and conditions. Consideration for purchases must be paid exclusively from funds held in the relevant rupee account.

Rules of origin determine preferential tariff eligibility under India EFTA agreement; proofs and verification required for imports.
Sets the criteria and procedures for conferring originating status under the India-EFTA Trade and Economic Partnership Agreement: a product is originating if wholly obtained in a Party or if non-originating materials undergo sufficient working or processing as specified in Annexure A, subject to de minimis allowances. The Rules prescribe product specific rules (tariff change, chemical transformation or value content tests), identify proofs of origin (approved exporter declarations, EUR.1, India EFTA certificates and self declarations), timelines, recordkeeping, verification procedures between competent authorities, and remedial measures including denial or temporary suspension of preferential treatment.

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.