Nodal officer designation for GST intelligence aligns IT intermediary rule compliance with IGST Act section 14A(3) obligations.
The Principal Additional Director General/Additional Director General (Intelligence) of the Directorate General of GST Intelligence Headquarters is designated as the nodal officer under clause (b) of sub section (3) of section 79 of the Information Technology Act, 2000 read with clause (d) of sub rule (1) of rule 3 of the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2025, for purposes related to section 14A(3) of the Integrated Goods and Services Tax Act, 2017; this Notification supersedes S.O. 95(E) and is effective from publication in the Official Gazette.

Appointment of nodal officer for GST intelligence designates DGGI Additional/Joint Director to oversee IGST section 14A(3) compliance.
The Central Government designates the Additional/Joint Director (Intelligence) of the Directorate General of GST Intelligence Headquarters as the nodal officer under the Information Technology Rules, 2021 for purposes relating to section 14A(3) of the Integrated Goods and Services Tax Act; the designation takes effect from publication in the Official Gazette and is issued by the Department of Revenue, Ministry of Finance.

Tax collection at source reduced for e-commerce operators, lowering the TCS rate for inter-State taxable supplies.
Amends Notification No. 02/2018-Integrated Tax to reduce the rate of tax collection at source to be collected by electronic commerce operators for inter-State taxable supplies, and extends application to other suppliers where consideration is collected by the operator; effective from date of publication in the Official Gazette.

Export on payment of integrated tax now permits suppliers, including SEZ developer/unit suppliers, to claim refund of tax paid.
The amendment provides that all goods or services, except those listed in the table, may be exported on payment of integrated tax and the supplier may claim refund of tax so paid; it also permits suppliers to a Developer or a unit in a Special Economic Zone supplying for authorised operations, on payment of integrated tax, to claim refund. Definitions for authorised operations, Developer, Special Economic Zone and unit are adopted from the Special Economic Zone Act, 2005, and the substituted provision is deemed effective from the stated date.

GST registration for overseas online money gaming centralised under designated officers to process registrations in India.
Notification designates the Principal Commissioner of Central Tax, Bengaluru West and subordinate officers as the officers empowered to grant GST registration for supplies of online money gaming provided or agreed to be provided by persons located in non taxable territory and received by persons in India, adopting the statutory definition of online money gaming by reference to the Central GST Act and establishing the administrative locus for such registrations.

Integrated tax on imports of online money gaming: proviso to section 5(1) will not apply; IGST leviable.
Supply of online money gaming is notified as goods for import such that the proviso to sub section (1) of section 5 of the Integrated Goods and Services Tax Act shall not apply, and integrated tax shall be levied and collected under sub section (1) of section 5 of the Act on those imports.

Commencement of IGST amendment provisions brought into force under enabling provision by government notification formalizing entry into force.
The Central Government, relying on sub section (2) of section 1 of the Integrated Goods and Services Tax (Amendment) Act, 2023, issued a notification appointing the first day of October, 2023 as the date on which the Act's provisions shall come into force.

Export on payment of IGST allowed with later refund, except specified excluded goods including tobacco, pan masala and certain essential oils.
All goods and services may be exported or supplied to a Special Economic Zone on payment of Integrated Tax (IGST), with suppliers eligible to claim refund of tax so paid, except for specified excluded goods listed in the TABLE-principally tobacco and pan masala products and certain essential oils; tariff interpretation follows the First Schedule to the Customs Tariff Act and defined terms adopt meanings from the Special Economic Zone Act.

Place of supply rules for B2B MRO services in shipping now fix tax location at the recipient's location.
For maintenance, repair and overhaul services for ships, vessels, their engines and parts supplied to a person for use in the course or furtherance of business, the place of supply is the location of the recipient of the service, aligning the taxing point with the recipient and aiming to prevent double taxation or non taxation under the Integrated Goods and Services Tax framework.

Interest rate relief for delayed IGST payments reduces interest for specified tax periods and eases compliance timelines.
Provides a targeted interest rate relief for delayed IGST payments for March-May 2021 by amending the principal notification: substituting wording to refer to taxpayers "liable to pay tax but fail to do so", changing the table heading to "Month/Quarter", and replacing table entries to impose time-bound, tiered interest regimes based on aggregate turnover and filing categories. The amendment prescribes initial reduced or nil interest windows followed by higher rates for subsequent periods and is effective retrospectively from 18 May 2021.

Interest relief for delayed GST payments reduces interest obligations for specified taxpayers for designated months.
Inserts a table into the principal IGST notification prescribing temporary, staged reductions in interest for late IGST payment for the tax periods of March and April 2021: higher-turnover taxpayers face a reduced rate for the first fifteen days from the due date and the standard rate thereafter; lower-turnover and specified return-filing categories receive nil interest for the first fifteen days, a lower rate for the next fifteen days, and the standard rate thereafter. The amendment is effective retrospectively from 18 April 2021.

HSN code disclosure requirement amended to specify digit lengths for suppliers, with limited exemption for small taxpayers.
Amendment substitutes the Table in Notification No. 5/2017 to require disclosure of four HSN code digits on invoices for suppliers with aggregate turnover up to five crores rupees and six digits for those exceeding that turnover, effective 1 April 2021, while allowing registered persons with turnover up to five crores rupees to omit HSN digit mention on invoices to unregistered persons.

Interest relief for GST late returns: nil interest for specified periods, then interest resumes at prescribed rate.
Specifies a temporary rate of interest regime for registered persons required to furnish FORM GSTR-3B who fail to file returns with tax payment for specified months in early 2020: taxpayers are divided by aggregate turnover and by location, with a nil-interest grace period for each tax period followed by interest at the prescribed rate thereafter until the stated outer cutoff, as set out in the substituted proviso and accompanying table.

Commencement of Finance Act provision brings amendment to IGST Act, modifying the operation of section 25 from appointed date.
The central government, exercising powers under the Finance Act, 2020, appoints the specified date as the commencement date for Section 134 of the Finance Act, 2020, thereby bringing into force the amendment to the IGST Act affecting section 25 as of that date.

Reduced interest on delayed GST returns where GSTR-3B is filed by specified extended deadlines for eligible taxpayers.
Conditional reduction of interest for delayed IGST/GST payments where returns in FORM GSTR-3B for specified tax periods are furnished by extended dates. The amendment prescribes differentiated interest treatment by class of registered person based on aggregate turnover, specifying Nil interest for defined initial periods or where returns are filed on or before specified extended dates, and reduced interest thereafter. The amendment inserts provisos into the principal notification and is effective retrospectively from the stated commencement date.

Place of Supply rule for aircraft maintenance services designates recipient's location as taxable site, ensuring uniform IGST application.
The amendment designates the place of supply for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts, when supplied to a person for use in the course or furtherance of business, as the location of the recipient of the service, to prevent double taxation or non taxation and to ensure uniform application of rules.

Commencement of section 114: Finance Act provision brought into force by government notification for amendments to IGST framework.
The Central Government, under sub section (2) of section 1 of the Finance (No. 2) Act, 2019, has by government notification appointed a commencement date for section 114 of that Act, bringing that provision into force for amendments to the IGST framework and recording the issuing authority and official designation.

Place of supply rules designate recipient location for specified cross border pharmaceutical R&D and transport maintenance services.
Notification under section 13(13) IGST fixes the place of supply as the location of the recipient for specified pharmaceutical research and development services supplied from taxable to non taxable territory, subject to contract between provider and recipient and fulfilment of export of services conditions except one excluded sub clause; it likewise fixes the place of supply as the recipient's location for maintenance, repair or overhaul services related to aircraft and to ships supplied for business use.

Proviso substitution aligning IGST notification with Section 22 explanation, altering territorial reference and effective from February.
The notification amends the proviso to Notification No. 10/2017 by substituting the prior constitutional cross-reference with the first proviso to sub-section (1) of section 22 read with clause (iii) of the Explanation to section 22, aligning territorial applicability with the Explanation to section 22; the amendment is issued under powers in the IGST Act read with the CGST Act and is effective from the first day of February, 2019.

IGST notification amendment substitutes a figure in the proviso to align the Annexure to Rule 138, effective February.
Amendment to an Integrated Goods and Services Tax notification substitutes the figure "151" with the figure "5" in clause (b) of the proviso to Notification No.7/2017-Integrated Tax dated 14th September, 2017 to align with the amended Annexure to Rule 138(14); the Central Government makes the change on the Council's recommendation and declares it to come into force from the 1st day of February, 2019.