Metal scrap supplies: amendment adds registered to registered scrap transactions and narrows notification non application.
The notification adds clause (d) to include supplies of metal scrap received by a registered person from another registered person, and substitutes the proviso to state that the notification does not apply to supplies between persons specified under clauses (a)-(d) of sub section (1) of Section 51, except the person referred to in clause (d).

Exclusion of metal scrap suppliers from a State GST notification narrows the notification's applicability to other taxpayers.
The Government of Maharashtra inserts a proviso into Notification No. 05/2017-State Tax providing that the notification shall not apply to persons engaged in the supply of metal scrap falling under Chapters 72 to 81 of the first schedule to the Customs Tariff Act, 1975, thereby excluding such suppliers from the notification's applicability.

Late fee waiver for GSTR-7 returns: excess fees and nil-deduction months relieved under the new notification.
The Government waives the portion of late fee under section 47 for registered persons required to deduct tax under section 51 who failed to furnish FORM GSTR-7 from June 2021 onwards, to the extent the fee exceeds twenty-five rupees per day; additionally, total late fee liability is waived to the extent it exceeds one thousand rupees, and where State tax deducted at source is nil for a month, the entire late fee for that month is waived.

Rectification procedure for input tax credit demand - enables electronic applications to rectify past ITC disallowance now found eligible.
Prescribes a special electronic rectification procedure for registered persons to seek correction of orders confirming demand for wrongly availed input tax credit under subsection (4) of section 16 where such credit is now allowable under subsection (5) or (6). Applications must be filed within six months from 8 October 2024 with Annexure A details; the original ordering authority shall decide and issue a rectified order within three months where possible and upload summaries in FORM GST DRC-08 or FORM GST APL-04. Rectification is limited to the specified ITC demands and adverse effects require observance of natural justice.

Waiver of interest and penalty: notified deadlines let registered persons pay tax by specified dates to secure waiver.
Notification under Section 128A specifies dates for registered persons to pay tax stated in a notice, statement or order to secure waiver of interest or penalty: 31st March 2025 for persons issued such notices/statements/orders; and, where a notice under assessment provisions followed by an order redetermining tax is involved, payment must be made within six months from issuance of that redetermination order. The notification is effective from 1st November 2024.

Aadhaar authentication requirement: biometric verification and facilitation center document checks now condition GST registration completion.
The amendment requires applicants (except notified persons) who opt for Aadhaar authentication to complete Aadhaar authentication when submitting FORM GST REG-01, with the application date being the date of authentication or fifteen days from Part B submission, whichever is earlier. Applicants identified on the common portal through data analysis and risk parameters must undergo biometric Aadhaar authentication, photographic capture, and in person verification of original documents at a Commissioner notified Facilitation Center; the application is complete only after this process. Rule 9 is amended to permit physical verification of business premises for such identified Aadhaar authenticated applicants.

Exclusion of metal scrap suppliers from specified GST notification, removing the notification's application to such supplies.
The amendment inserts a proviso providing that the notification shall not apply to any person engaged in the supply of metal scrap falling under Chapters 72 to 81 of the Customs Tariff Act, thereby excluding such suppliers from the notification's application; the change is made under the state GST Act and takes effect from 10th October, 2024.

Late fee waiver for TDS deductors: excess late charges and fees for nil TDS months are waived under GST return rules.
Waiver of late fee for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onward: the portion of late fee exceeding a specified daily amount is waived; total late fee exceeding a specified cap is waived; and where state tax deducted is nil for a month, the entire late fee for failure to furnish FORM GSTR-7 for that month is waived.

Anti-dumping duty on welded stainless-steel pipes and tubes from Thailand and Vietnam under producer-wise duty structure
Anti-dumping duty is imposed on welded stainless-steel pipes and tubes imported into India from Thailand and Vietnam, based on findings of dumped exports, injury to the domestic industry, and causal connection between dumped imports and injury. The duty is set producer-wise and country-wise, with nil duty for specified producers and higher duties for other producers or routed goods, while customs classification remains indicative only.

Rectification procedure for Input Tax Credit orders allows electronic correction of wrongful ITC demands by eligible taxpayers.
Notifies an electronic rectification procedure permitting registered persons to apply, within six months, for correction of demand-confirming orders where input tax credit earlier disallowed is now eligible under later eligibility provisions; the original issuing authority shall decide and issue a rectified order, ordinarily within three months, upload summaries in specified forms, and follow principles of natural justice where rectification adversely affects the applicant.

Waiver of interest and penalty under section 128A: electronic application procedure with payment and withdrawal conditions enables administrative resolution.
The rules add cross references to an additional assessment provision throughout the GST rules, introduce a 30 day invoice issuance limit where the recipient is liable to pay under reverse charge, amend return and form filing timelines and pre deposit caps, and insert a new detailed electronic procedure (including forms, payment and withdrawal conditions, timelines, notices and outcomes) for applications seeking waiver of interest and/or penalty in respect of specified notices, statements and orders, with deemed approval and restoration mechanisms where applicable.

Authority for Advance Ruling constituted; member appointed under statutory provision, superseding prior notification, effective on official publication.
The State Government, exercising its statutory powers, constitutes an Authority for Advance Ruling, superseding the prior notification, and appoints a named senior tax official as a member of that Authority; the constitution and appointment are declared effective from the date of publication in the official Gazette.

Late fee waiver for delayed GSTR-7 filings: excess penalties capped and nil-tax returns fully exempt.
Waiver of late fee is granted for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onwards; the waiver covers the portion of late fee in excess of twenty-five rupees per day, subject to an overall waiver of the portion exceeding one thousand rupees, and fully waives late fee where the total state tax deducted at source in the month is nil. The notification supersedes the earlier order and is effective from 1 November 2024.

Rectification procedure for input tax credit under section 16 enabling electronic applications and administrative review.
A special procedure under section 148 allows registered persons, who have not appealed, to file an electronic application within six months to seek rectification of demand orders under sections 73, 74, 107 or 108 that confirmed demand for wrong availment of input tax credit under section 16(4) where that credit is now eligible under section 16(5) or 16(6). The original ordering authority must decide within three months, upload rectified-order summaries in prescribed forms, and follow principles of natural justice if rectification adversely affects the person.

Conditional waiver of interest and penalty: specified deadlines set for payment to avail waiver under Kerala GST notification.
Notification under conditional waiver of interest and penalty specifies that registered persons served with a notice, statement or order may make payment up to 31.03.2025 to obtain waiver; persons served with reassessment notices whose tax is redetermined pursuant to appellate directions may make payment within six months of that redetermination order. The notification is effective from 1 November 2024.

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.