Late fee waiver for GSTR-7 returns waives excess daily fees and provides relief where state TDS is nil.
The notification waives, for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onward by the due date, the component of late fee under the Act that exceeds twenty-five rupees per day, subject to an overall waiver limit in respect of aggregate late fee amounts in excess of one thousand rupees; it further provides that where the State tax deducted at source in a month is nil the total late fee for non-filing of FORM GSTR-7 for that month shall be waived, and it is effective from 1 November 2024.

Waiver of interest and penalties: payment deadlines set for eligible registered persons to qualify for relief.
Notification prescribes deadlines for qualifying for waiver of interest and penalties under the Himachal Pradesh GST waiver mechanism: eligible registered persons with a notice, statement, or order may make payment by the date set in the Table to obtain waiver; where tax is re determined by a proper officer pursuant to appellate directions (deemed as assessment), the qualifying payment period runs until six months after issuance of that re determination order. The notification is effective from the date specified in the instrument.

Amendment to State GST rate notification: insertion addressing metal scrap supplies from unregistered persons to registered recipients.
Amendment inserts a new entry into Notification No. 4/2017-State Tax (Rate) classifying metal scrap supplied by any unregistered person to any registered person; enacted under the Himachal Pradesh Goods and Services Tax Act, 2017 and deemed to have come into force on an earlier specified date.

GST rate amendment adds oncology drugs to reduced-rate list and reclassifies extruded savoury products and seats.
Amendment to the State GST rate notification adds Trastuzumab Deruxtecan, Osimertinib and Durvalumab to the reduced-rate list; inserts an extruded or expanded savoury product classification into the mid-rate schedule and expands the description of un-fried or un-cooked snack pellets to include extruded or expanded savoury products; and restructures seat tariff entries by substituting a broader seat description and separately listing motor vehicle seats under the higher-rate schedule.

Waiver procedure under section 128A: electronic applications, payment and timelines govern interest and penalty relief.
The notification amends Bihar GST Rules to insert references to section 74A alongside sections 73 and 74, prescribes a 30 day period for recipient issued invoices under Rule 47A, requires timely filing of FORM GSTR-7 by the tenth day following the month, omits specified sub-rules affecting refund-linked ITC calculations, and introduces Rule 164 establishing electronic procedures (FORM GST SPL 01/02/03/04/05/06/07/08) for applications for waiver of interest or penalty under section 128A, with payment, documentation, notice, reply, and deemed approval timelines and related modifications to multiple forms and pre-deposit limits.

Waiver of interest and penalties: payment deadlines set to qualify for relief under Section 128A of the BGST Act.
Notifies payment deadlines for waiver of interest and penalties under Section 128A of the Bihar GST Act: registered persons with a notice, statement, or order may make payment up to 31.03.2025 to qualify for waiver; where tax is re-determined following appellate direction, payment must be made within six months from issuance of the re-determination order. Notification effective 1 November 2024.

Rectification of Input Tax Credit orders allowed where credit later becomes available, enabling administrative correction of demand notices.
Notification prescribes a special rectification procedure for registered persons to apply electronically within the specified period, using the Annexure A proforma, where orders confirming demand for wrong availment of Input Tax Credit (contravening section 16(4)) are now eligible under later sub sections; the original ordering authority shall decide and issue a rectified order within three months and upload summaries in FORM GST DRC 08 or FORM GST APL 04 as applicable, with natural justice to be observed where rectification adversely affects the applicant.

Late fee waiver for delayed GSTR-7 filings by TDS deductors restores relief for specified fee components.
Waiver of specified components of late fees is announced for registered persons required to deduct tax at source under section 51 who failed to furnish FORM GSTR-7 for June 2021 onwards; the notification waives the portion of the late fee under section 47 that exceeds a fixed daily floor, waives excess over a fixed cap, and fully waives late fee where state tax deducted in the month is nil.

Exclusion of metal scrap supplies removes earlier notification coverage for such suppliers, with the amendment taking effect in October.
The notification inserts a proviso excluding from the earlier notification any person engaged in the supply of metal scrap as classified under the Customs Tariff headings for metal scrap, thereby removing such suppliers from the notification's application; the amendment is effected under section 23(2) of the Bihar GST Act and commences in October 2024.

Supply of metal scrap now included as specified registered transaction; certain inter-registered supplies excluded under amended notification.
The notification is amended by inserting clause (d) to include registered persons receiving metal scrap under Chapters 72-81 of the Customs Tariff Act from other registered persons, and by substituting the third 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 of the Act, except the person referred to in clause (d). The amendment to S.O. 238 (13.09.2018) is effective from 10 October 2024.

Administrative amendment to GST circle allocation alters specified circles and applies retrospectively under SGST rules.
The Commissioner has amended the prior commercial taxes notification by inserting "Patliputra Circle" after "Patna North Circle" for serial no. 21 and inserting ", Patna Special Circle" after "Patna West Circle" for serial no. 22; the amendment is made under powers granted by the state GST rules and is effective from the earlier notification's stated commencement date.

Biometric Aadhaar authentication centres designated for GST registration applicants to enable on-site identity and document verification.
The Commissioner of State Tax notifies specific facilitation centres and their addresses, mapped to jurisdictional areas, for conducting biometric Aadhaar authentication, taking applicants' photographs and verifying original documents uploaded with GST registration applications, under the proviso to sub rule (4A) of Rule 8 of the Goa GST Rules, 2017, following consultations on geographical mapping of GST Suvidha Kendra jurisdictions.

Tariff value fixation updated for edible oils, metals and areca nut, altering customs valuation and import conditions.
Tariff values are revised by substituting TABLE 1, TABLE 2 and TABLE 3 of the principal customs tariff value notification to prescribe updated US dollar values for specified edible oils and brass scrap (TABLE 1), per unit values and scope limited entries for gold and silver with explanatory exclusions (TABLE 2), and a tariff value for areca nut (TABLE 3); the amendment takes effect from the stated commencement date.

Appointment of adjudicating authority reallocates responsibility to designated officers for specified GST show cause notices.
The Central Board designates specified Commissioner-level officers and other adjudicating authorities to pass orders or decisions on listed show cause notices issued by the Directorate General of GST Intelligence, reallocating adjudicatory responsibility for those notices under the Central and Integrated GST framework and covering assessment, liability determination, penalties and related enforcement provisions.

Corporate governance reforms strengthen disclosures, secretarial audit eligibility, compliance officer designation and promoter reclassification procedures.
Amendments revise definitions and strengthen corporate governance, disclosure and compliance requirements for listed entities: they add SR equity shares, expand "securities laws", mandate Peer Reviewed Secretarial Audits with term limits and signing requirements, require designated whole-time Compliance Officers as Key Managerial Personnel, impose timelines for filling vacancies and shareholder approval for board appointments, enhance digital disclosures (audio/video/transcripts of calls, XBRL filings, web-link annual reports), allow limited audit committee ratification of non-material related party transactions, and prescribe procedures and timelines for promoter reclassification including exceptions for insolvency resolution plans.

Aadhaar authentication permission allows specified reporting entities to perform authentication for anti money laundering compliance.
Notification permits four specified reporting entities to perform Aadhaar authentication for the purposes of section 11A of the Prevention of Money laundering Act, 2002, on being satisfied they will comply with the privacy and security standards of the Aadhaar Act and after consultation with the Unique Identification Authority of India and the Reserve Bank of India.

Income exemption for Central Silk Board: specified receipts exempt subject to non commerciality, prescribed return filing, and unchanged activities.
Notification under clause (46) of section 10 notifies Central Silk Board, Bengaluru, as eligible for exemption for specified receipts: grants/funds from government or statutory bodies; compensation on sale or disposal of movable and immovable property; royalty and income from patented technologies and intellectual property; penalties and levies under statutes; fees/charges for services rendered under the Central Silk Board Act and Rules; and interest on bank deposits. Exemption is subject to non engagement in commercial activity, unchanged activities and income nature during the financial year, and filing the return required under clause (g) of sub section (4C) of section 139.

AI-based tax revenue intelligence system seeks integrated analytics, anomaly detection, and risk monitoring to improve compliance.
Expression of interest is invited for procurement of an AI-based Tax Revenue Intelligence System for the State Tax Department, Uttarakhand, to improve GST administration, reduce revenue leakage, detect evasion, and support risk-based monitoring through integrated data analytics. The proposed system must provide anomaly detection, predictive analytics, real-time dashboards, customised reports, taxpayer profiling, alert generation, and integration with multiple departmental, external, and OSINT data sources. Interested organisations must submit capability details by 27 December 2024 before 5 p.m. The EOI is stated to be for information gathering only and not a binding procurement commitment.

ESG Debt Securities framework expanded; issuance and listing now subject to Board-specified conditions and enhanced trustee disclosure.
The amendment establishes a defined ESG Debt Securities category and requires that issuers seeking to issue and list such securities comply with conditions to be specified by the Board. It omits regulation 26 and revises Schedule I to mandate disclosure of the debenture trustee's name, consent statement and the agreement executed with the issuer, made accessible via web-link or static QR code; a consenting letter may be disclosed for general information documents or shelf prospectuses, but key information documents and tranche prospectuses must include the agreement.

Correction to customs notification: renumbering of the entry 'Dhanakya' from clause (vi) to clause (x) in the Gazette.
Corrigendum to Notification No. 83/2024 Customs (N.T.) directs that in the published notification the words, letters and bracket "(vi) Dhanakya" be read as "(x) Dhanakya", effecting an editorial renumbering of that entry in the Gazette text.