Amendment of effective date: substitution in a GST notification while preserving original April commencement.
Amendment under section 148 of the Assam Goods and Services Tax Act, 2017 substitutes the date in paragraph 4 of Notification eCF No.183190/176 dated 14 October 2024, replacing the previously stated commencement wording with the new wording in that paragraph. The amendment specifies that the notification shall come into force from the first day of April, 2024.

GST rate amendment revises concessional schedule entries for specified tariff codes under Assam tax notification.
GST rate amendment under the Assam Goods and Services Tax framework revises Schedule I, applicable at 2.5%, by substituting the goods description against Sl. No. 165 and Sl. No. 165A with the entries "2711 12 00, 2711 13 00, 2711 19 10". The amendment takes effect from 4 January 2024 and updates the existing State tax rate schedule for the specified tariff entries.

Aadhaar-PAN linking requirement: PANs allotted via Aadhaar enrolment must have Aadhaar intimated to tax systems by the notified deadline.
Individuals allotted a Permanent Account Number based on the Enrolment ID of an Aadhaar application filed before 1 October 2024 must intimate their Aadhaar number to the Principal Director General of Income-tax (Systems), Director General of Income-tax (Systems) or an authorised person; the notification sets a compliance deadline while allowing the Central Board of Direct Taxes to specify an alternative date.

Aadhaar intimation requirement: PANs allotted via Aadhaar enrolment prior to the cutoff must notify Aadhaar to tax systems.
The Income-tax (ninth Amendment) Rules, 2025 insert Rule 114(5AA) requiring persons whose PAN was allotted on the basis of an Aadhaar enrolment ID filed before the specified cutoff to intimate their Aadhaar number to the authorised tax systems authority, and amend Rule 114(6) to include intimation under the new sub-rule alongside existing Aadhaar intimations.

Post-export conversion of export entries: documentary proof, scheme compliance and discretionary customs approval with prescribed fees and time limits.
The Regulations permit post-export amendment of export entries to an instrument based scheme, with written applications within one year of clearance or entry subject to Commissioner and Chief Commissioner extensions; court-ordered stays are excluded. Conversion may be authorised on existing documentary evidence, subject to payment of prescribed fees, fulfilment of all scheme conditions, reversal or non availability of incompatible benefits, compliance with Customs Automated System presentation rules, absence of investigations or contraventions, and that the original entry was filed for an instrument scheme, drawback or export obligation; decisions aimed to be made within thirty days.

Definition of specified premises clarified by reference to rate notification, aligning scope of state GST applicability.
Amendment substitutes item (c) in the Explanation to Notification No. FTX.56/2017/30, redefining "specified premises" to have the meaning assigned in clause (xxxvi) of paragraph 4 of Notification No. 11/2017 State Tax (Rate); made under sub section (5) of section 9 of the Assam Goods and Services Tax Act, 2017 and deemed effective from 16 January 2025.

Exclusion of body corporate: SGST notification amended to exclude corporates and composition taxpayers from specified entries.
The Assam SGST rate notification is amended to add, at serial 4 column (3), the phrase "other than a body corporate" after "Any person," and at serial 5AB column (4), the phrase "other than a person who has opted to pay tax under composition levy" after "Any registered person," thereby narrowing the classes covered by those entries; the amendment is made under the authority of sub section (3) of section 9 of the Assam GST Act and is deemed effective from 16 January 2025.

GST exemption for Motor Vehicle Accident Fund insurance services specified; definition of insurer and other amendments take effect.
The notification amends the Assam GST rate schedule by replacing "transmission and distribution" with "transmission or distribution" at serial 25A, inserting serial 36B to exempt services of insurance provided by the Motor Vehicle Accident Fund with Nil tax entries, adding training partners approved by the National Skill Development Corporation at serial 69, omitting item (w) from paragraph 2 effective 1 April 2025, and inserting a definition of "insurer" aligned with the Insurance Act; the notification is deemed effective from 16 January 2025.

Specified premises declaration for hotel accommodation under Assam GST: establishes opt in/opt out declarations and filing timelines.
The notification revises the definition of specified premises for suppliers of hotel accommodation, making premises specified where prior year supplies exceeded a per unit threshold or where a registered person or registration applicant files a prescribed declaration. It establishes an opt in and opt out declaration regime (Annexures VII-IX) with specified filing windows, separate premises filings, and continuance of the election across financial years unless formally withdrawn.

GST rate amendment alters a specified table entry, changing the applicable tax rate and coming into effect in January.
The finance department notification amends an earlier State GST notification by substituting the entry in column (4) against the specified table serial number with a new rate, issued under the Assam Goods and Services Tax Act's statutory power and declared effective from mid-January 2025.

GST scope amendment expands exempted food inputs for fortified rice kernel premix supplies under ICDS, extending coverage.
Amendment inserts in the notification's Table an additional clause stating that food inputs used for supplies of Fortified Rice Kernel (Premix) for ICDS or similar government-approved schemes are included within the same treatment as those supplies, effectuated by adding the words "(c) food inputs for (a) above".

Refund restriction for mixed-period tax demands: no refund where tax was discharged; partial appeal withdrawal permitted.
Amendment to rule 164: no refund shall be available for tax, interest or penalty already discharged in full prior to these amendments where a demand covers the transitional period and other periods. Where a demand includes both the transitional period and other periods, the appellant may intimate that they will not pursue the appeal for the transitional period, and the appellate authority or Appellate Tribunal shall pass orders for the remaining period; that intimation is deemed a withdrawal for the transitional period for relevant procedural purposes.

Definition of pre-packaged and labelled tightened; Gene Therapy added to the state tax rate schedule.
The notification amends the rate Schedule by adding Gene Therapy as a listed entry under chapter 30 and replaces the Explanation to redefine "pre-packaged and labelled" as commodities intended for retail sale that are 'pre-packed' under the Legal Metrology Act, where the package or label must bear the statutory declarations; an upper packaging size threshold is specified. The amendment is effective from 16 January 2025.

GST classification updated to include Fortified Rice Kernel and revised 'pre-packaged and labelled' definition, altering tax treatment.
The notification inserts Fortified Rice Kernel (FRK) into Assam SGST rate schedules-adding an entry under the lower-rate schedule and including FRK in the description of an item in the higher-rate schedule-and substitutes clause (ii) of the Explanation with a definition of "pre-packaged and labelled" covering retail commodities in packages not exceeding 25 kg or 25 litre as per the Legal Metrology Act, 2009, with required declarations on packaging or labels.

Commencement provision amended to require a notified effective date instead of publication-based commencement.
The corrigendum replaces the phrase "from the date of their publication in the Official Gazette" with "They shall come into force with effect from the date to be notified," thereby deferring commencement of the notification's provisions until a separate notified date fixes the effective date.

Mixed-period GST demands permit limited appeal withdrawal for the covered period, while barring refunds of amounts already discharged.
Tripura State Goods and Services Tax Rules are amended to address mixed-period demands under section 128A. No refund is available for tax, interest or penalty already paid before commencement where a demand covers both the specified period and another period. In a pending appeal, the applicant may relinquish the appeal only for the period covered by section 128A through intimation to the appellate authority or Appellate Tribunal, while the authority may determine the remaining period. The appeal is deemed withdrawn to that limited extent.

Food Import Entry Point designation expanded, adding a land customs station and aligning import policy with food safety framework.
Inclusion of an additional land customs station as a Food Import Entry Point amends the General Notes to Schedule I (Import Policy), ITC (HS), 2022 by revising List "A" of Appendix V to reflect updated authorised officer coverage for food import clearance; the entry inserts the new land customs station with its designated authorised officer category and synchronises the list with the applicable food safety notifications, while maintaining applicability of import restrictions to the HS codes specified in Appendix V.

Import restriction on Roasted Areca Nuts revised to prohibited with a CIF-value-based exemption and limited scheme exemptions.
Roasted Areca Nuts under ITC (HS) Code 08028090 are revised to Prohibited with an exception permitting import where the CIF value meets a specified threshold; Minimum Import Price conditions do not apply to imports by 100% Export Oriented Units, SEZ units, or under the Advance Authorisation Scheme, and Roasted Areca Nuts are excluded from the Free classification of ITC (HS) Code 20081920.

Trustee Duties strengthened: enhanced fiduciary, oversight, and reporting obligations to protect unitholders and ensure governance compliance.
The regulations impose timelines to fill vacancies in investment manager and independent director positions, formalise expanded trustee duties emphasising transparency, due diligence and unitholder protection with an illustrative Schedule X, and restrict transferability of locked-in units within sponsor groups while allowing transfers to incoming sponsors or self-sponsored managers subject to minimum unitholding conditions. They also broaden permitted investments to include certain unlisted service company shares, specified liquid mutual fund schemes, and interest rate derivatives solely for hedging, and refine credit-rating and distribution-consistency rules.

Commencement of amended Kerala GST rules: specified sub rules brought into force and notification deemed retrospectively effective.
Appoints commencement dates for specified provisions of the Kerala Goods and Services Tax (Second Amendment) Rules, 2024: sub rules (23), (26) and (31) of rule 2 come into force from 11th February, 2025; sub rules (7), (36) and clause (ii) of sub rule (37) of rule 2 come into force from 1st April, 2025. The notification declares it shall be deemed to have come into force with effect from 11th February, 2025.