Commencement of amendment provisions stages the bringing into force of ordinance sections through specified commencement dates periods.
Appointment of commencement dates for provisions of an ordinance amending the state goods and services tax law: certain sections are deemed to have come into force retrospectively on an earlier date, while the remaining amendment provisions are scheduled to commence on a later specified date, fixing the operative dates for administrative and compliance application.

Sea cargo manifest compliance dates are revised for specified Form XII table entries under the transshipment regulatory framework.
The Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2024 amend the Sea Cargo Manifest and Transshipment Regulations, 2018 with effect from publication in the Official Gazette. They substitute the prescribed dates in the table following Form XII for serial numbers 4, 5 and 6 with 15 November 2024, 30 November 2024 and 15 January 2025, respectively.

Tariff value fixation updated for imports affecting edible oils, metals, scrap and areca nut, altering customs valuation rules.
The notification amends the principal customs valuation notification by substituting revised TABLE-1, TABLE-2 and TABLE-3 to fix tariff values in US dollars for specified imported goods-including edible oils, brass scrap, areca nut, and specified forms of gold and silver-distinguishing product forms and exclusions and taking effect from the stated commencement date to govern import valuation.

Electronic filing requirement: specified Appendix II forms must be furnished and verified under Rule 131 from late October.
Specifies that, under sub rule (1) and (2) of Rule 131, certain Appendix II forms must be furnished electronically and verified in the manner prescribed under sub rule (1); the listed forms are Form 3CEDA (rollback of an Advance Pricing Agreement) and Form 3C O (approval under sub section (1) of section 35CCC).

Adjudicating authority appointment: delegation of adjudication for specified show cause notices to another Customs Commissioner.
The Central Board of Indirect Taxes and Customs designates the Commissioner of Customs (Adjudication), Mumbai Customs Zone I to exercise the powers and discharge the duties of the Commissioner of Customs, Nhava Sheva V, for adjudication of the specific show cause notices listed in the Table, with the appointment taking effect from the date of publication in the Official Gazette.

Land customs route notification designates Ultapani-Saralpara-Naharani road as authorised route for access to Sarpang, Bhutan.
The Central Board of Indirect Taxes and Customs substitutes the Table entry for Ultapani in Principal Notification No. 63/1994 Customs (N.T.), designating the Road from Ultapani via Saralpara via Naharani (SSB Camp) to Sarpang District (Bhutan) as the authorised land route for import and export at the Bhutan land frontier; amendment effected under powers conferred by clauses (b) and (c) of sub section (1) of section 7 of the Customs Act, 1962 and notified as No. 71/2024 Customs (N.T.).

Waiver of Late Fee: late fees for GSTR-7 TDS deductors waived where state tax deducted is nil or minimal.
The notification waives late fee components for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for months from June 2021 onwards: amounts in excess of a nominal per-day threshold and amounts exceeding a specified aggregate cap are waived, and where total State tax deducted is nil for a month the entire late fee for that return is waived.

Waiver of interest and penalties: notification sets cut-off dates for registered persons to make tax payments for eligibility.
Notification specifies dates for eligibility for a waiver of interest and penalties: registered persons issued a notice, statement, or order may pay tax for waiver purposes up to 31-03-2025; where a notice under the assessment procedure leads to a re-determination of tax by the proper officer pursuant to appellate or judicial direction, the payment deadline for waiver is the date ending on completion of six months from issuance of that re-determination order. The notification is effective from 1 November 2024.

Late fee waiver for delayed GSTR-7 filings by TDS deductors; excess fees and nil-deduction months exempt.
The notification waives the portion of late fee under section 47 for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 from June 2021 onwards that exceeds twenty-five rupees per day. It further waives total late fee amounts exceeding one thousand rupees and provides a full waiver where the total state tax deducted at source in a month is nil, with the measure effective from 1 November 2024 and superseding the earlier notification except as to past acts.

Rectification procedure for input tax credit demands enables electronic remedy where credit is now allowable, subject to procedure.
Notification prescribes a special electronic rectification procedure for registered persons to seek rectification of demand orders that had confirmed wrong availment of input tax credit but where the credit is now allowable under subsequent eligibility provisions; eligible applicants must file the prescribed application and Annexure A on the common portal within the limited window, the original ordering authority shall decide and issue a rectified order promptly and upload summary reporting in prescribed formats, and principles of natural justice apply where rectification adversely affects the applicant.

Waiver of interest and penalty: payment allowed until specified deadlines to obtain waiver for notified classes of registered persons.
Notification fixes deadlines for payment to obtain waiver of interest and/or penalty: for persons issued a notice, statement or order the deadline is 31 March 2025; for persons whose tax is redetermined by a proper officer after an appellate direction the deadline is six months from the date of that redetermination order. The notification becomes effective on 1 November 2024 and applies to the classes of registered persons identified in the Table.

Waiver of interest and penalty: new electronic procedure for applications and adjudication under section 128A, with timelines and conditions.
Amendments integrate section 74A references across multiple rules and forms, prescribe a thirty day limit for recipient issued invoices under section 31(3)(f), clarify monthly filing for FORM GSTR-7, omit certain provisos and sub-rules, revise pre-deposit parameters in appeal forms, and insert rule 164 establishing electronic procedures (FORM GST SPL-01/02 and related forms) for waiver of interest and/or penalty under section 128A with eligibility, payment, documentation, hearing, adjudication timelines, and consequences including deemed approval and restoration mechanics for withdrawn appeals.

Waiver of Late Fee for late filing of GST TDS returns; excess penalties and fees waived for specified defaults.
Notification waives late fee for failure to furnish FORM GSTR-7 from June 2021 onwards: amounts exceeding twenty-five rupees per day and amounts exceeding one thousand rupees are waived, and where state tax deducted in a month is nil the total late fee for that month is waived; the notification supersedes the earlier 2021 notification and comes into force on the first day of November, 2024.

Rectification of input tax credit orders allows electronic correction where credit is now eligible, with prescribed filing and officer action.
Notifies a special electronic rectification procedure allowing registered persons, who have not filed appeals, to apply within six months for correction of demand orders that confirmed wrong availment of input tax credit where that credit is now eligible under later availability provisions; the original ordering authority shall decide preferably within three months, upload summaries in prescribed GST forms upon rectification, and follow principles of natural justice if rectification adversely affects the applicant.

Waiver of interest and penalties: state notifies payment deadlines to qualify under Section 128A of the GST Act.
Notification sets dates for payment to qualify for waiver of interest and penalties under Section 128A of the Gujarat GST Act for two classes of registered persons: those issued a notice, statement or order referenced in the section, and those whose tax is redetermined by a proper officer following appellate direction; the latter have a six month window from the redetermination order. The notification becomes effective from the commencement date in November 2024.

GST interest and penalty waiver procedure establishes electronic applications, payment conditions, review timelines, deemed approval, and appeal restoration mechanisms.
The amendments introduce rule 164 for electronic applications seeking waiver of interest or penalty under section 128A for eligible section 73 demands. FORM GST SPL-01 applies to notices or statements and FORM GST SPL-02 to orders, subject to full tax payment and, where applicable, withdrawal of appeals or writ petitions. The proper officer may issue a notice, seek a reply and accept or reject the application through prescribed forms. Failure to issue an order within the stipulated period results in deemed approval and conclusion of proceedings. The amendments also revise invoice, refund, registration, appeal and demand-procedure requirements.

Immovable property wording corrected in Uttar Pradesh SGST notification through a limited English text corrigendum.
A corrigendum to a prior Uttar Pradesh SGST notification corrects the English text by substituting "any immovable property" for "any property". The change is limited to the wording of the earlier notification and aligns the English version with the revised expression used in the corrigendum.

GST deduction at source framework extended to registered recipients of metal scrap supplies, with revised exclusion rules.
The Uttar Pradesh GST notification amends the earlier tax deduction at source framework under section 51 of the Uttar Pradesh Goods and Services Tax Act, 2017 by inserting a new category of registered recipient of metal scrap supplies falling under Chapters 72 to 81 of the Customs Tariff Act, 1975. The proviso governing exclusion from the notification is also revised so that the non-applicability rule for supplies between persons covered by section 51(1) does not extend to the person newly covered under clause (d) of the notification.

Metal scrap exclusion narrows the Uttar Pradesh GST notification's application for supplies under tariff Chapters 72 to 81.
An amendment to the Uttar Pradesh GST notification inserts a proviso excluding persons engaged in the supply of metal scrap falling under Chapters 72 to 81 of the First Schedule to the Customs Tariff Act, 1975 from the notification's application. The amendment is effective from 10 October 2024.

Late fee waiver for delayed GSTR-7 returns eases TDS compliance under the state GST framework.
Late fee under section 47 is waived, under section 128, for registered persons required to deduct tax at source under section 51 who delay filing FORM GSTR-7 for June 2021 onwards. The waiver applies to late fee exceeding twenty-five rupees per day, is capped so that the amount above one thousand rupees stands waived, and fully waives late fee where the monthly state tax deducted at source is nil. The notification supersedes the earlier notification dated 29 June 2021 and comes into force on 1 November 2024.