Registered post delivery method updated to Speed Post with Registration across securities regulations for notices and communications.
Amendment substitutes references to "Registered Post" and related phrases with Speed Post with Registration or Speed Post with Registration with Acknowledgment Due across specified provisions of four securities regulations, updating the prescribed means for dispatching notices, acknowledgments and formal communications where registration or acknowledgment was required.

Share based benefits rules now require independent registered valuers; merchant bankers get a nine month transition to finish ongoing valuations.
Amendment replaces merchant banker requirement with an independent registered valuer for valuation assignments and aligns the term "valuer" with the Companies Act; merchant bankers with ongoing assignments may complete them within nine months of these Regulations coming into force, and specified prior sub regulations are omitted.

Electronic GST registration rules expand with a new low-liability registration option, Aadhaar checks, and withdrawal procedures.
The amendment rules, effective from 1 November 2025, establish an electronic registration framework based on data analysis and risk parameters and insert rule 14A for taxpayers with monthly output tax liability below the prescribed threshold. Rule 14A requires Aadhaar authentication, limits multiple registrations under the same Permanent Account Number in the same State or Union territory, and provides a withdrawal mechanism through FORM GST REG-32, subject to return-filing, amendment, verification, and cancellation-related conditions. Related GST registration forms are revised to reflect the new registration and withdrawal process.

Nominated Agency definition under Andhra Pradesh GST exemption notification is revised to align with updated customs lists.
The Andhra Pradesh GST exemption notification is amended by substituting the Explanation clause defining "Nominated Agency". The term now covers the entities listed in Lists 13, 14 and 15 of Customs Notification No. 45/2025-Customs dated 24 October 2025. The amendment is made under section 11 on the GST Council's recommendation and takes effect from 1 November 2025.

Andhra Pradesh GST amendment: specified sections notified to commence on 1 October 2025 under state notification.
The Government appoints 1 October 2025 as the date on which clauses (ii) and (iii) of section 2 and sections 4 to 6 and 8 to 16 of the Andhra Pradesh Goods and Services Tax (Amendment) Act, 2025 (Act No. 28 of 2025) shall come into force under clause (c) of sub section (2) of section 1.

Renovation of Shree Balakrishna Lalji temple approved with Rs50 crore limit until collection or March 31, 2030.
Notification designates Shree Balakrishna Lalji & other deities temple, Bhuleshwar, Mumbai, managed by Mota Mandir Trust (PAN: AABTM9049C), as a place of historic importance and public worship for purposes of section 80G, limited to renovation or repair receipts up to Rs. 50,00,00,000 and effective until that amount is collected or 31.03.2030, whichever is earlier.

SWAGAT FI: trusted foreign investor category exempt from certain registration provisions and subject to ten year renewal fee blocks.
The amendments add the term SWAGAT-FI and treat such entities as a distinct category: sub regulation (2) of regulation 3 is not applicable to SWAGAT FIs, investment limits of 66.67% and 33.33% in regulation 11(c) do not apply to them, and renewal fees for SWAGAT FIs must be paid in ten year blocks from the beginning of the eleventh year with advance collection required for each block to keep registration in force.

Foreign Portfolio Investors regulations add SWAGAT-FI, adjust eligibility and thresholds, and require ten year advance registration fees.
The regulations introduce SWAGAT-FI as a new FPIs category limited to government/government related investors and public retail funds, make mutual funds eligible as constituents subject to Board conditions, amend AIF/Retail Scheme contribution and threshold requirements (10% corpus for AIFs; 10% AUM for Retail Schemes), substitute "fund management entity or its associate" for prior terminology with a cross reference to IFSC Fund Management Regulations, exempt SWAGAT-FI from a specified provision, and require SWAGAT-FI to pay registration fees in advance once every ten years.

First Appellate Authority designation under the Right to Information Act takes immediate effect for tax and excise office matters.
The Commissioner of Taxes & Excise is designated as the First Appellate Authority under the Right to Information Act, 2005 for matters and information handled by the Office of the Commissioner of Taxes & Excise under the Finance Department, Government of Tripura. The appointment supersedes the earlier notification and takes immediate effect.

Small company definition revised to paid-up capital Rs. 10 crore and turnover Rs. 100 crore.
The amendment substitutes clause (t) of rule 2 to provide that, for sub-clauses (i) and (ii) of clause (85) of section 2, a small company's paid-up capital shall not exceed ten crores and its turnover shall not exceed one hundred crores.

GST rectification procedure for wrongly availed input tax credit allows electronic applications within six months and three-month decisions.
A special rectification procedure allows registered persons, whose orders confirming demand for wrongly availed input tax credit have become eligible under later eligibility provisions and where no appeal is pending, to file an electronic application within six months. The original ordering authority is the proper officer to decide and issue a rectified order preferably within three months. Rectification is limited to amounts now admissible under the later eligibility pathways, requires submission of prescribed Annexure A details, and mandates electronic upload of summaries in specified statutory forms; natural justice must be observed if rectification adversely affects the applicant.

GST payment deadline set for waiver of interest or penalty: 31 March 2025 and six months from redetermination order.
The Lieutenant Governor, on Council recommendation, notifies final dates for payment to obtain waiver of interest or penalty: registered persons served a notice, statement or order may pay up to 31.03.2025; persons whose tax is redetermined by a proper officer pursuant to appellate direction may pay up to the date ending six months from issuance of that redetermination order. The notification takes effect from 1 November 2024.

Input tax credit examinations barred from 1 April 2025; requests checking pass-through to prices will not be accepted.
The Lieutenant Governor, on Council recommendation, appoints 1 April 2025 as the date from which requests to examine whether input tax credits availed by any registered person or the reduction in the tax rate have resulted in a commensurate reduction in the price of goods or services supplied by that registered person shall not be accepted; the notification takes effect upon publication in the Official Gazette.

GST notification amends the definition of "Nominated Agency" to reference Lists 13-15 of Customs Notification No.45/2025.
Amendment substitutes clause (c) of the Explanation in Notification No. 26/2018 State Tax (Rate) to define "Nominated Agency" as entities mentioned in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025 Customs (24 October 2025); the amendment is made under section 11(1) of the Maharashtra GST Act, 2017 and comes into force on 1 November 2025.

Delhi GST amendment provisions specified in the notification take effect on 1 October 2025.
The Lt. Governor appointed 1 October 2025 as the date on which specified provisions of the Delhi Goods and Services Tax (Amendment) Act, 2025-namely clauses (ii) and (iii) of section 2, sections 3-5 and sections 7-15-shall come into force, by notification issued by the Finance (Expenditure-I) Department as the administrative instrument of commencement.

Delhi GST Act commencement dates set: Section 35 from 1 Oct 2024; Sections 2 and 9 from 1 Apr 2025.
The Lieutenant Governor, under powers conferred by the Delhi Goods and Services Tax (Amendment) Act, 2025, appoints 1 October 2024 as the commencement date for Section 35 and 1 April 2025 as the commencement date for Sections 2 and 9, by administrative notification issued through the Finance (Expenditure-I) Department.

Registered persons lacking Aadhaar authentication or supplying specified goods barred from provisional GST refunds under GST law.
Notification disqualifies from provisional refunds any registered person who has not completed Aadhaar authentication under rule 10B and any person supplying specified goods: areca nuts (0802), pan masala (21069020), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301); tariff terms are to be interpreted by reference to the First Schedule to the Customs Tariff Act, 1975. Effective 1 October 2025.

Tax administration appointment notification updates the Commissioner of Taxes and allied statutory posts in Tripura.
Appointment of Shri Chiranjeev Anand, IAS as Commissioner of Taxes and to allied statutory posts under the State tax and excise enactments, with the earlier notification superseded where stated and the appointments taking effect on 26 November 2025.

GST nominated agency definition aligned to Lists 13-15 of Customs Notification, effective 1 November 2025.
The notification substitutes clause (c) in the Explanation to redefine "Nominated Agency" as the entities appearing in Lists 13, 14 and 15 appended to Table I of the referenced Customs notification, and declares the substitution to be deemed effective from 1 November 2025.

Cross-border currency movement to Nepal and Bhutan permits specified Indian notes and local currencies with Rs.25,000 limit.
The substituted Regulation 8 permits persons not being citizens of Pakistan or Bangladesh to take or bring Indian currency notes to or from Nepal and Bhutan, prohibits notes above Rs.100 except that individual travellers may carry higher-denomination Indian notes up to Rs.25,000, and permits movement of Nepalese and Bhutanese currency notes; the amendment takes effect on publication in the Official Gazette.