Late fee waiver for delayed GST TDS returns ensures limited recoverable levy and full waiver for nil tax months.
A waiver of late fee is provided for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 for June 2021 onwards; amounts of late fee in excess of a nominal per day sum are waived subject to an overall per return cap, and total late fee is fully waived where the total tax deducted at source in the month is nil. The waiver supersedes the earlier June 2021 notification and takes effect from the stated commencement date.

Rectification of input tax credit orders: eligible taxpayers may apply electronically for a special rectification procedure within prescribed time.
A special rectification procedure allows eligible registered persons, who have no pending appeal, to apply electronically within six months for rectification of orders confirming demand for wrongly availed input tax credit where that credit is now allowable under later provisions. The original ordering authority will decide the application and issue a rectified order preferably within three months and must upload a summary in the prescribed form. Rectification is confined to the demand components now eligible, and natural justice must be followed if rectification adversely affects the applicant; Annexure A disclosures and verification are required.

Waiver of interest and penalties: specified registered persons may qualify by making payment by the notified deadline.
Notification fixes dates for qualifying payments for waiver of interest and penalties under Section 128A of the Sikkim GST Act: registered persons with a notice, statement or order may pay by 31.03.2025; persons with a notice under section 74 whose tax is re determined pursuant to appellate direction under section 75 may pay within six months of the re determination order (treated as an order under section 73). The notification is effective from 1 November 2024.

Waiver of interest and penalties: payment deadlines set for registered persons to secure waiver eligibility under GST rule.
Notification designates cutoff dates for specified classes of registered persons to make tax payments to qualify for a waiver of interest and penalties under section 128A, setting a uniform deadline for persons issued notices, statements or orders, and a separate period tied to the date of the proper officer's redetermination order where tax is reassessed following appellate direction. The notification comes into effect from the stated commencement date.

Waiver of interest and penalty: new electronic procedure enables standardized applications, notices, and orders to conclude tax demands.
A comprehensive procedural framework (new Rule 164) prescribes electronic applications (FORM GST SPL 01/SPL 02), supporting documents, payment and deduction rules, timelines for officer action, notice and reply forms, deemed approval if inactive, and template orders for acceptance or rejection to govern waiver of interest and/or penalty under section 128A in respect of demands issued under section 73; related rules and forms throughout the CGST Rules are amended to insert references to section 74A, adjust invoice and filing time limits, revise refund and pre deposit computations, and update suspension and cancellation templates.

Reverse charge on renting of immovable property other than residential dwelling where supplier is unregistered, registered recipient must pay.
Insertion of serial 5AB into Notification No. 13/2017-Central Tax (Rate) makes services by way of renting of any immovable property other than residential dwelling taxable under the reverse charge mechanism when supplied by an unregistered person and received by a registered person, effective from the 10th day of October, 2024.

Reverse charge for renting of immovable property other than residential dwelling applies to supplies from unregistered persons to registered recipients.
A new Table entry (serial 5AB) in the UTGST Rate notification covers the service of renting of any immovable property other than residential dwelling, specifying "Any unregistered person" in the supplier column and "Any registered person" in the recipient column; the amendment takes effect from 10 October 2024 and a textual correction to the inserted phrase is noted.

Reverse charge for renting of non residential immovable property assigns tax liability to the registered recipient when supplier is unregistered.
The amendment adds a provision placing services by way of renting of any immovable property other than residential dwelling under the reverse charge mechanism: tax is payable by the registered person when the supplier is unregistered, thereby assigning the tax liability to the registered recipient for such non residential renting services and inserting the entry into the IGST rate notification.

Exemptions for utilities, R&D grants, education affiliation, and vocational skill services expand effective October ten.
The notification amends CGST Rate notification 12/2017 by exempting services incidental to transmission and distribution of electricity supplied by utilities; exempting research and development services against grants from Government Entities or notified research institutions; exempting affiliation services by educational boards to government schools; expanding exemptions for services by NSDC, NCVET, recognized Awarding Bodies, Assessment Agencies and accredited Training Bodies for specified national skill programmes; and substituting the Council's name to National Council for Vocational Education and Training, effective 10 October 2024.

UTGST exemptions expanded for specific electricity, research, educational affiliation and national skill development services.
Adds zero-rate UTGST exemptions for: ancillary electricity distribution services including metering equipment on rent and meter testing; research and development services supplied against grants by a Government Entity or notified research institutions, provided notification exists at time of supply; affiliation services by educational boards or similar bodies to government-established schools; and specified skill-development services supplied by National Skill Development Corporation, the National Council for Vocational Education and Training, recognized awarding and assessment bodies, and accredited training bodies in relation to national skill programmes and certified qualifications. Also substitutes the name of the vocational council throughout the notification.

Exempted supply of services: IGST exemptions expanded for specified airline, electricity, R&D and educational services with conditions.
The notification amends IGST exemption entries to exempt import of services by an Indian establishment of a foreign airline when provided without consideration, subject to Ministry of Civil Aviation certification, reciprocity and payment of GST where applicable on transport; exempts electricity transmission and distribution ancillary services such as metering equipment rental and testing; exempts R&D services against grants by government entities or notified research institutions provided the institution is notified at time of supply; and exempts affiliation services by educational boards to government schools, while updating vocational council nomenclature. Effective 10 October 2024.

Tax rate for helicopter seat-share passenger transport established, subject to restriction on input tax credit for goods.
An amendment inserts a new entry for transportation of passengers by air in a helicopter on a seat-share basis, prescribing a specific CGST rate and conditioning the supply on non-availability of input tax credit on goods used in providing the service; cross-references in the Table are adjusted and the amendment takes effect from the notified commencement date.

Transportation of passengers by helicopter on seat share basis added to UTGST list, subject to input tax credit condition.
The UTGST rate schedule is amended to insert a new entry for transportation of passengers by air in a helicopter on a seat share basis, taxable under the UTGST framework, provided that input tax credit on goods used in supplying the service has not been taken; the amendment also updates the cross reference in item (vii) and is effective from 10 October 2024.

Helicopter passenger transport seat-share now attracts IGST at reduced rate with input tax credit condition.
A new entry inserts transportation of passengers by air in a helicopter on a seat-share basis into the IGST rate table under serial number 8, with the tax rate prescribed and conditioned on non-availment of input tax credit on goods used in supplying the service; the cross-reference in item (vii) is amended to include the new entry and the change comes into force on the stated commencement date.

Reverse charge on metal scrap shifts tax liability to registered recipients when suppliers are unregistered.
Amendment adds metal scrap to the reverse charge mechanism so that where metal scrap is supplied by an unregistered person, the registered recipient is liable to pay tax; this change amends Notification No. 4/2017 Central Tax (Rate) and comes into force as stated in the notification.

Reverse charge liability on metal scrap supplies where supplier is unregistered and recipient is registered now applies under UTGST.
The amendment inserts a new entry in Notification No. 4/2017-UTGST Rate treating supplies of metal scrap (tariff headings 72-81) as liable under the reverse charge mechanism where the supplier is unregistered and the recipient is registered, shifting tax payment responsibility to the recipient, effective from the notification's commencement date.

Reverse charge on metal scrap: recipient-registered liability for supplies from unregistered suppliers under IGST amendment.
Amendment to Notification No. 4/2017-Integrated Tax (Rate) inserts a new entry making the recipient liable under the reverse charge mechanism for supplies described as "Metal scrap" classifiable under chapters 72-81 when the supplier is an unregistered person and the recipient is a registered person, effective from the notification's stated commencement date.

Arunachal Pradesh updates GST schedules to list specific medicines, reclassify extruded snacks, and allocate motor vehicle seats.
Amendments adjust Arunachal Pradesh State GST rate schedules by inserting Trastuzumab Deruxtecan, Osimertinib, and Durvalumab in the 2.5% list; adding HS 1905 90 30 to the 6% list for extruded or expanded savoury or salted products (excluding specified snack pellets); expanding the 9% schedule description to include extruded or expanded savoury or salted products and substituting the seats entry to cover 9401 (other than 94011000 or 94012000) and related parts with exclusions; and inserting HS 94012000 for motor vehicle seats in the 14% schedule. Effective 10 October 2024.

GST rate changes: select oncology drugs added to lower-rate list; extruded snacks and motor vehicle seats reclassified.
Amendment to the CGST rate schedule inserts three oncology drugs into the lower-rate list, adds an entry for extruded or expanded savoury or salted products to the intermediate-rate list while expanding the description of un-fried or un-cooked snack pellets to include such products, and revises tariff descriptions and separate entries to reclassify seats used for motor vehicles into a higher-rate schedule; the changes are effected under statutory rate-notification powers and take effect on the stated effective date.

UTGST Rate Amendments add specified medicines and food products and revise seat classifications across tax schedules.
UTGST rate schedules are amended: 2.5% schedule adds Trastuzumab Deruxtecan, Osimertinib, Durvalumab; 6% schedule inserts extruded or expanded savoury or salted products under 1905 90 30; 9% schedule expands snack pellet description to include extruded or expanded savoury or salted products and substitutes the seats entry to cover 9401 seats other than specified subheadings, excluding aircraft and motor vehicle seats; 14% schedule adds seats of a kind used for motor vehicles under 9401 20 00. Amendments commence on the notified date.