Temporary identification number granted to persons not liable to registration but required to pay; new order and form updates introduced.
The amendment adds rule 16A empowering officers to grant a temporary identification number to persons not liable for registration but required to make payments, to be recorded in Part B of FORM GST REG-12. The substituted FORM GST REG-12 specifies Part A for temporary registration and Part B for temporary identification number, listing required personal, contact, identification and optional bank details, the effective date and temporary ID, officer signature, and transmission of a copy to jurisdictional authorities. Related rules 19(1) and 87(4) are amended to reference composition taxpayer intimations and the new rule respectively.

Biometric Aadhaar authentication for GST registration assigns applicants to jurisdiction-based centres for photographs and original-document verification.
Tamil Nadu GST registration administration designates 49 facilitation centres for applicants mapped to specified assessment-circle jurisdictions. The centres undertake biometric-based Aadhaar authentication, photographing of applicants, and verification of original documents corresponding to copies uploaded with registration applications. Chennai, adjoining districts, northern, eastern, western and southern assessment circles are allocated to identified CGST or Commercial Tax facilitation centres at specified addresses. The revised jurisdictional arrangement supersedes the prior arrangement and takes effect from 29 March 2025.

Temporary identification number granted where person not liable to registration is required to make payment under GST rules.
The Rules add Temporary Identification Number authority via new Rule 16A allowing proper officers to grant a temporary identification number and record it in Part B of FORM GST REG-12 when a person is not liable for registration but must make payment; FORM GST REG-12 is substituted to furnish standardized Part A (temporary registration) and Part B (temporary identification number) orders and to require filing of an application for formal registration within ninety days.

High value debt governance: new mandatory corporate governance norms and RPT controls for issuers with substantial listed debt.
Amendments create a new Chapter VA for "high value debt listed entities" (HVDLEs)-entities with only non-convertible debt securities listed and outstanding of Rupees One Thousand Crore and above-imposing sustained governance norms until the outstanding value remains below the threshold for three consecutive years. Key requirements include specified board composition and independence proportions, limits on directorships, mandatory audit and other board committees with defined composition and expertise, vigilance and secretarial audit obligations, stricter rules for independent directors, and a related party transaction regime requiring audit committee approval, debenture trustee No-Objection and debenture-holder voting prior to shareholder approval.

GST reference corrected to require state or central Goods and Services Tax Act wording in specified rule provisions.
The corrigendum directs that in clause (1) and clause (2) of sub rule (v) of rule 2, the previous wording be read as "the Himachal Pradesh Goods and Services Tax Act or the Central Goods and Services Tax Act", effecting a textual correction to the notification's statutory cross reference.

TDS return reporting updated to require inclusion of partner payment withholding under 194T in prescribed return forms.
The notification amends Appendix II of the Income-tax Rules, 1962 to add 194T to the headings of specified TDS return forms and to insert a corresponding annexure table entry describing withholding on payment of salary, remuneration, commission, bonus or interest to a partner of a firm, with the amendments taking effect on publication in the Official Gazette.

Import duty on Bengal gram established, altering tariff treatment and exemption status under customs notifications.
Inserts tariff item 0713 20 20 into Notification No. 11/2018-Customs and substitutes the entry in Notification No. 11/2021-Customs' table with "Nil" in column (4); changes take effect from 1 April 2025 and alter the import duty treatment for Bengal gram (desi chana), HS 0713 20 20.

Refund availability limited where tax already paid for earlier periods; appellants may narrow appeals to remaining periods.
The rules clarify that no refund is available for tax, interest, or penalty already discharged for an entire earlier period where a demand covers that period and other periods; and allow an appellant to notify the appellate authority that they will not pursue the appeal for the specified period so the authority may decide remaining periods, with the intimation deemed a withdrawal only to that extent.

GST refund and appeal rules clarified for mixed-period demands under Section 128A, with withdrawal treatment limited to the covered period.
Amends the Arunachal Pradesh Goods and Services Tax Rules, 2017 to align refund and appeal procedures with cases covered by Section 128A. The amendment clarifies that no refund is available for tax, interest, or penalty already discharged for the entire period before commencement of these rules where a notice, statement, or order under Section 128A covers both the specified period and another period. It also requires the applicant, in mixed-period demands, to intimate the appellate authority or Appellate Tribunal that the appeal is not being pursued for the specified period.

Refund restriction where combined tax demands include fully discharged periods; taxpayers may intimate partial abandonment of appeal.
The amendments limit refunds where a combined demand includes periods already fully discharged prior to the amendment-no refund of tax, interest or penalty paid for such wholly discharged periods-and provide that, instead of withdrawing an appeal entirely, a taxpayer may intimate that they will not pursue the appeal for the earlier period, upon which the appellate authority shall decide the remaining period and the appeal is deemed withdrawn to that extent.

Common Adjudicating Authority appointment centralizes adjudication of multiple show cause notices for M/s Delhi Airport Metro Express Pvt Ltd.
The Central Board of Indirect Taxes and Customs appoints the officer mentioned in column (4) of the Table as the Common Adjudicating Authority to exercise the powers and discharge duties of the officers in column (3) for adjudication of the listed show cause notices issued to M/s Delhi Airport Metro Express Private Ltd., thereby centralizing finalization of provisional assessment.

Safe harbour limits for eligible international transactions increased and scope broadened to include lithium ion batteries.
Amendments expand the definition of core auto components to include lithium ion batteries for electric or hybrid vehicles; increase the monetary thresholds in the safe harbour Table by substituting the lower limit with a higher limit across specified entries; extend the range of applicable assessment years by two additional years; and insert language in the procedural proviso clarifying that the specified treatment applies "for one assessment year."

Anti-dumping duty on acrylic solid surfaces imposed with producer-specific rates and defined scope and exclusions.
Imposition of anti-dumping duty on Acrylic Solid Surfaces from China PR is prescribed with producer-specific treatment: named producers listed receive nil duty; other producers originating in or exported from China PR and specified origin/export permutations attract a specified specific duty per kilogram. The scope itemises alternative commercial descriptions and lists explicit product exclusions. The duty is payable in Indian currency for a five-year period and converted at the official exchange rate applicable on the bill-of-entry date, under the authority of section 9A of the Customs Tariff Act and the anti-dumping Rules.

GST rule amendments expand section 74A procedures, add a waiver mechanism under section 128A, and revise appeals, invoices, and forms.
Amendments to the Uttar Pradesh Goods and Services Tax Rules, 2017 update invoice issuance, demand and refund procedures, filing timelines, and prescribed forms, while inserting repeated references to section 74A across tax, interest, penalty, and proceedings-related provisions. A new rule 164 creates an electronic mechanism for waiver of interest or penalty, or both, under section 128A for demands under section 73, with prescribed application forms, notice and reply stages, approval and rejection orders, deemed approval in default, and restoration of withdrawn appeals in specified cases. The amendment also revises appeal pre-deposit limits, cancellation and suspension forms, and several reporting and intimation forms.

Customs airport appointments: adds specified airports to authorized unloading and loading points for import unloading and export loading.
Inserts appointed airport entries into Notification No. 61/94 Customs (N.T.), adding Navi Mumbai and Noida International (Jewar) as locations authorized for the unloading of imported goods and the loading of export goods or any class of such goods, thereby recognizing those airports as sites where the specified customs import and export handling functions may be performed.

Anti-dumping duty on roller chains from China PR imposes zero rates for named producers and a general rate for others.
A provisional anti-dumping duty is imposed on roller chains (tariff item 7315 11 00) originating in or exported from China PR. Specified producers-Zhejiang Bakord Machinery Co. Ltd, Jiangxi Hengjiu Chain Transmission Co. Ltd, Anhui Huangshan Hengjiu Transmission Co. Ltd and Zhejian Hengjiu Transmission Technology Inc. Ltd-are assigned NIL duty; all other producers are subject to a percentage duty on CIF value. Duty is payable in Indian currency, uses the Government-notified exchange rate for calculation, and defines CIF value as assessable value under the Customs Act; the measure lasts five years.

Qualification relaxation for Technical Member: service and rank requirements eased, enabling joint commissioners with requisite service to be eligible.
The Government relaxes qualifications for appointment as Technical Member (State) in the State Benches of the GST Appellate Tribunal by allowing an officer of the Commercial Taxes Department of Jharkhand with at least twenty-five years' Government service as a Gazetted Officer to meet the service requirement and lowering the minimum qualifying rank from Additional Commissioner to Joint Commissioner of State Tax; the relaxation is effective from Gazette publication, valid for ten years, and subject to other statutory eligibility conditions.

Export duty removal on onions takes effect from April, altering tariff treatment and exempting specified onion exports.
The Central Government amended Notification No. 27/2011 Customs to substitute the entry in the Table against Serial No. 1, column (4), with "nil", thereby withdrawing the export duty applicable to onions classified under HS 0703 10. The amendment is effected under section 25 of the Customs Act, 1962 on public interest grounds and takes effect from the first day of April, 2025, altering the customs tariff treatment of specified onion exports.

Service by way of renting immovable property other than residential dwelling now entered under state tax rate affecting registered and unregistered persons.
Amendment inserts serial number 5AB into the State Tax (Rate) notification to classify the service by way of renting of any immovable property other than residential dwelling, with table entries applying to both unregistered and registered persons. The change amends notification number 13/2017 - State Tax (Rate) and is declared effective from the 10th day of October, 2024.

GST exemptions expanded for electricity ancillary services, grant-funded R&D, educational affiliation, and national skill services.
The amendment adds nil-rated exemptions for (a) services incidental or ancillary to transmission and distribution of electricity such as metering equipment on rent and meter testing; (b) research and development services supplied against grants from government entities or notified research institutions, subject to notification at time of supply; (c) affiliation services by educational boards to government-established schools; and (d) substitutes the vocational training entry to exempt services by specified national skill development bodies. It also replaces references to the National Council for Vocational Training with the National Council for Vocational Education and Training.