Mandatory HSN codes: dropdown selection and split B2B/B2C Table 12 with non-blocking validation warnings for GSTR-1 filings.
Implementation mandates selection of HSN codes from a drop-down in Table 12 of GSTR 1 and GSTR 1A, standardising HSN capture. Table 12 is split into B2B and B2C tabs with added validations on supply values and tax amounts; validations are initially in warning mode and do not block filing.

Disability pension expansion broadens eligibility and removes age limits, extending benefits to additional disability categories.
Haryana amended the Divyang pension rules to add ten disability categories aligned with the Rights of Persons with Disabilities Act, removed the age limit for hemophilia and thalassemia, and confirmed that assistance for hemophilia, thalassemia and sickle cell anemia is payable in addition to other social security pensions. The Cabinet also introduced a One Time Settlement Scheme offering tiered concessions, complete waiver of interest and penalties, and installment options for certain principal settlements, and approved a multi year Clean Air Project to strengthen air quality management and interstate coordination.

Contract awards impose integrated EPC obligations for coal and ash handling systems, with specified technical deliverables and completion timeline.
BTL EPC Ltd received back-to-back EPC contract awards from Adani Power Ltd and NTPC Limited for coal handling, ash handling and related material transport systems, with GST included. The contracts allocate integrated EPC responsibilities-design, engineering, procurement and installation-covering conveyors, transfer towers, feeders, substations and safety systems; the NTPC award specifies conveyor quantity, total length and throughput capacity and a 22 month completion period. Contractual and compliance implications include performance, commissioning obligations and tax treatment.

Invoice Management System implementation faces calls for extended pilot to address operational and compliance challenges for MSMEs.
FISME requests a nine month extension and a pilot phase for the Invoice Management System, asserting that recipient actions in IMS affect supplier compliance regardless of supplier participation, making the system effectively non optional. The brief rollout window between API release and go live forces rapid software changes, training and process reengineering, imposing disproportionate operational and technological burdens on MSMEs and retailers and risking disruption to Input Tax Credit reconciliation and GST compliance.

Production-linked incentive scheme expansion boosts domestic component manufacturing for air conditioners and LED lights, enabling higher local value addition.
The Production-Linked Incentive (PLI) Scheme for White Goods provisionally selected 24 beneficiaries in the third round-18 new applicants and 6 existing beneficiaries upgraded-while 13 applicants were referred to the Committee of Experts and one applicant withdrew; overall 84 companies under the Scheme are projected to bring committed investments and increased production during the Scheme period. The Scheme offers graded incentives on incremental sales after a gestation period to build a domestic component ecosystem for Air Conditioners and LED Lights and raise domestic value addition.

Tax terrorism and raid raj reforms urged to restore investor confidence and protect manufacturing and wages.
The budget is urged to eliminate raid raj and Tax Terrorism by reforming a punitive, arbitrary tax administration-simplifying GST, reducing multiplicity of rates and cesses, curbing GST evasion and fraudulent entities, and replacing adversarial enforcement with predictable compliance-to restore investor confidence, protect manufacturing jobs against import competition, and shore up wages and purchasing power to stimulate domestic investment and consumption.

Tax terrorism undermining investment: budget must end punitive tax practices and protect manufacturing and wages.
The statement asserts that a punitive tax regime labelled as Tax Terrorism-exemplified by a complex, multi rate GST with alleged large evasion and fraudulent entities-has depressed private domestic investment and driven wealthy emigrants. It further links sustained Chinese imports and a large trade deficit to damage in labour intensive manufacturing, and attributes weak consumption to stagnant or declining real wages. The statement urges the upcoming budget to eliminate raid raj and tax terrorism, simplify GST and curb evasion, protect manufacturing jobs, and restore wages and purchasing power to revive investment.

GST refund fraud: bail granted to accused amid custodial detention and indications of wider third party involvement.
Grant of bail to eight accused in an alleged GST refund fraud where firms allegedly existed only on paper to claim export-related refunds for medicines; prosecution cites conspiracy to register bogus exporters and procedural malpractices, while the court noted wider involvement of firm owners and authorized signatories and the applicants' prolonged custody and indigence in evaluating continued detention.

SGST reimbursement relief for hydropower projects enhances viability through state-CPSU joint ventures and state equity participation.
Approval of SGST reimbursement concessions was granted for two hydropower projects to improve financial viability via joint ventures between the state and CPSUs, with state equity participation; the projects involve substantial capital investment and are expected to provide recurring free power allocations and local area development funds. The cabinet also approved a restoration policy for terminated large hydropower projects with substantial site progress to facilitate timely revival and promote investment and employment.

Waiver scheme under Section 128A: portal forms available; older appeals require appellate authority to request backend withdrawal.
Advisory confirms GST SPL 01 and GST SPL 02 are available on the GST portal and that waiver applications require withdrawal of appeals against the underlying demand. Portal withdrawal for APL 01 is available except for appeals filed before 21.03.2023; for those pending appeals taxpayers must request the concerned Appellate Authority to forward a withdrawal request to GSTN through the State Nodal Officer for backend removal. Difficulties should be reported via the GST self service ticketing category "Issues related to Waiver Scheme."

GSTR-2B generation schedule updated; recomputation allowed after system actions following revised filing timelines.
Generation of the Draft GSTR-2B for December 2024 (Quarter Oct-Dec 2024) is rescheduled to 16 January 2025 pursuant to extended filing due dates, in accordance with rule 60 of the CGST Rules, 2017. Taxpayers may recompute the Draft GSTR-2B if actions are taken in the Invoice Management System after the draft's generation on or after 16 January 2025, allowing updates to inward supplies data following the revised schedule.

Central allocation unfairness: Karnataka's contributions exceed its share, prompting claims of inequitable resource distribution.
The Chief Minister alleges a substantial shortfall in the Union government's allocation to Karnataka, arguing the state's significant GDP and GST contributions are not reflected in central tax devolution and grants. He attributes the shortfall to a reduction in Karnataka's tax share under the 15th Finance Commission, quantifies the resulting five year loss, and asserts the denial of a recommended compensatory special grant. The statement frames the issue as inequitable resource allocation within fiscal federalism, criticises state political leaders for not advocating the state's entitlement, and calls for public mobilisation to claim the state's fiscal rights.

Grounds of arrest must be explained and written acknowledgement obtained from detained persons under GST arrest guidelines.
GST arrest procedure requires officers to explain the grounds of arrest and furnish them in writing as an Annexure to the Arrest Memo, and to obtain the arrested person's written acknowledgement at the time the Arrest Memo is served; the guidance treats grounds of arrest as distinct and personal compared with general reasons for arrest.

Due date extension for GSTR filings: GSTR 1 and GSTR 3B deadlines extended by two days per CBIC notifications.
The due dates for filing GSTR 1 and GSTR 3B have been extended by two days pursuant to Notification No. 01/2025 (CT) and Notification No. 02/2025 (CT), both dated 10 January 2025; taxpayers should consult those notifications for operative compliance details.

GST filing deadlines extended after GSTN technical glitches, providing short relief for return filing and tax payments.
The government issued a notification extending GST filing and payment deadlines after technical glitches on the GST portal: monthly GSTR-1 for December moved to January 13 (from January 11), QRMP quarterly filers to January 15 (from January 13), and GSTR-3B payment for December to January 22 (from January 20); quarterly payment dates were also adjusted by state-wise registration.

GSTR-1 filing extension requested after portal technical outage disrupts return submissions; regulator asked to allow delayed filings.
GST Network reported portal technical glitches preventing generation of GSTR-1 summaries and filing, stated the portal was under maintenance and expected to be restored by midday, and sent an incident report to the tax regulator requesting consideration of an extension of the GSTR-1 filing date to accommodate affected taxpayers.

Peace accord leads to improved law and order; state secures development packages and infrastructure funding.
A memorandum of settlement with two outlawed groups is reported to have reduced crime and facilitated reintegration, supported by a central tribal development package. The state highlights concurrent development measures-multilateral agreements for power sector upgrades, sanctioned road funding, reported growth in tax collections with taxpayer felicitation, approval of a private open university, and recent recruitments through the joint recruitment board coupled with ongoing skill-development efforts to expand employment.

Stay of tax proceedings against online gaming firms pauses GST showcause notices pending authoritative determination.
Supreme Court stayed GST showcause notices and all related proceedings against online gaming platforms and casinos, directing that matters remain stayed pending further hearing listed on March 18. The disputes arise from GST notices alleging tax evasion after an amendment requiring overseas gaming operators to register in India and a council clarification taxing the full value of bets on online platforms; multiple firms and industry bodies had challenged the GST imposition and notices in various high courts, with transfers to the Supreme Court for authoritative resolution.

Goods and Services Tax faces political dispute over complexity and alleged misuse, amid claims of strong collections and consensus.
The dispute centers on the Goods and Services Tax: defenders cite record collections, increased central grants, eased compliance, and unanimous GST Council decisions as proof of effectiveness, while critics assert the tax burdens lower- and middle-income taxpayers, decry multiple rate categories as making GST complex, and demand reform or curtailment in the national budget to address perceived inequities.

Complicated GST regime deemed regressive, shifting tax burden onto low and middle income groups and raising revenue sharing concerns.
The text critiques the Goods and Services Tax (GST) as complex and regressive, alleging the slab structure and rates shift tax burden onto low- and middle-income groups while high-income groups contribute disproportionately less, and claims multiple GST cess levies imposed by the Centre are not being passed to states, raising concerns about revenue allocation and fiscal federalism.