Online money gaming taxation: platform organisers deemed suppliers and taxable for specified actionable claims supplied to persons in India.
The Act defines "online gaming" and "online money gaming"-the latter encompassing payments or deposits of money or money's worth, including virtual digital assets, for chances to win-adopts the Income tax Act meaning of virtual digital asset, adds "specified actionable claims" to include betting, casinos, gambling, horse racing, lottery and online money gaming, deems organisers or platform operators of such supplies to be suppliers liable for GST, extends taxation to online money gaming supplied from outside India to persons in India, and substitutes "specified actionable claims" in Schedule III while preserving other regulatory laws.

Input Tax Credit rectification procedure allows registered persons to correct earlier denials where credit is now eligible under law.
Notifies a special rectification procedure enabling registered persons, where no appeal is pending, to apply electronically for correction of orders that confirmed demand for wrongful availment of input tax credit but where that credit is now available; requires uploading Annexure A, decision by the original issuing authority within a prescribed period, electronic upload of the rectified-order summary in the relevant form, limitation of rectification to the credit portion now eligible, and adherence to natural justice when rectification adversely affects the applicant, with specified declarations and verification.

Late fee waiver for GSTR-7 filers: excess late fees waived and full waiver where tax deducted at source is nil.
The State Government waives specified portions of late fee under section 47 for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 for June 2021 onwards by the due date, including waiver of the late fee amount in excess of a fixed per day amount and waiver of amounts exceeding a set aggregate threshold; where central tax deducted at source in a month is nil, the total late fee for that month is waived.

Inclusion of metal scrap recipients alters notification scope, excluding certain inter registered supplies from the notification's application.
The notification amends the prior GST notification by inserting a clause that identifies a registered person receiving supplies of metal scrap from another registered person as a specified class, and by substituting the proviso so that the notification will not apply to supplies between persons specified under the statutory clauses, except the person included by the new clause. The amendment is effective from 10 October 2024.

Registration exemption for suppliers using e-commerce operators subject to PAN validation, portal enrolment, single state supply, and other conditions.
Exemption from mandatory registration is specified for suppliers of goods through an electronic commerce operator who collect tax at source and whose aggregate turnover does not exceed the registration threshold, subject to conditions: no inter-State supplies, supply in only one State or Union territory, possession and portal validation of PAN and business address, issuance of a single enrolment number on successful validation, prohibition on supply without enrolment, and cessation of the enrolment number upon subsequent formal registration.

Supply exclusion between specified registered persons narrowed, while supplies received by metal scrap dealers remain subject to notification.
The notification inserts clause (d) to include registered persons receiving metal scrap under Chapters 72-81 from other registered persons, and substitutes 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, except as regards the person referred to in clause (d).

Exclusion for metal scrap supplies removes the earlier notification's application, clarifying GST treatment for scrap suppliers.
A proviso is inserted into G.O. Ms. No. 6/A1/CT/2017 excluding persons engaged in the supply of metal scrap classified under Chapters 72-81 of the First Schedule to the Customs Tariff Act, 1975 from the operation of that notification; the amendment is effective from 10 October 2024.

Late fee waiver for delayed filing of nil TDS GST returns removes excess penalty and waives fees for nil months.
A waiver is provided for late fee payable under the Puducherry GST Act by registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 for June 2021 onwards: late fee in excess of a specified daily amount is waived up to an overall cap, and the entire late fee is waived where the return shows nil State tax deducted at source. The notification supersedes the earlier 2021 notification and is deemed effective from 1 November 2024.

Rectification procedure for input tax credit orders enables electronic applications where credit later becomes eligible and no appeal exists.
Notifies a special procedure for rectification of orders confirming demand for alleged wrongful availment of input tax credit where such credit is now available under later eligibility provisions and no appeal has been filed. Affected registered persons must electronically apply on the common portal within the prescribed window, upload the prescribed pro forma, and the authority that issued the original order shall decide and issue a rectified order and upload a summary of the rectified order using the designated formats. Principles of natural justice must be observed if rectification adversely affects the person.

Waiver of interest and penalty: payment deadlines set for specified classes of registered persons to qualify for relief.
Notification fixes dates for payment to qualify for waiver of interest and penalty for two classes of registered persons: (i) those issued a notice, statement or order-payment permitted up to 31-03-2025 to obtain the waiver; and (ii) those issued a notice under the assessment procedure whose tax is re-determined by a proper officer pursuant to appellate direction-payment permitted until the date ending on completion of six months from issuance of the re-determination order. Notification is effective from 1 November 2024.

Input Service Distributor rules and machine registration penalties are tightened under the Uttar Pradesh GST amendment.
The Uttar Pradesh Goods and Services Tax Act, 2017 is amended to redefine Input Service Distributor and to substitute section 20 governing distribution of input tax credit by such distributor. The amended scheme requires registration, prescribes distribution of State tax and integrated tax credit in the manner and within the limits provided by law, and regulates the treatment of credit for specified services received on behalf of distinct persons. It also inserts a penalty for breach of the notified special procedure for registration of machines used in manufacture of goods, with seizure and confiscation consequences subject to the stated proviso.

GST amendment framework reshapes tax recovery, input credit, refund and appeal rules for Uttar Pradesh businesses.
The Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2024 revises levy, credit, recovery, refund, appeal and anti-profiteering provisions to align the State GST law with recent GST changes. It introduces un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor for human consumption within section 9, creates section 11A for non-recovery of tax not levied or short-levied due to a generally prevalent practice, and inserts section 74A for tax determination for Financial Year 2024-25 onwards with notice, limitation, penalty and payment mechanisms. It also amends input tax credit, refund restrictions, TDS returns, appellate procedure, section 128A waiver, and Schedule III entries for co-insurance and reinsurance services.

Biometric Aadhaar Authentication enabled for GST registration; designated facilitation centres to perform authentication, photo and document verification.
Notification designates Facilitation Centres and addresses to perform biometric-based Aadhar authentication, photograph capture, and verification of original documents uploaded with GST registration applications for applicants within the specified jurisdictional areas, under the proviso to sub-rule (4A) of rule 8 of the Arunachal Pradesh GST Rules, 2017; centres are mapped to Superintendent (Tax & Excise) and Deputy Commissioner offices and the notification specifies its commencement date for administrative implementation.

Appointment to Advance Ruling body: member substituted, replacing one Joint Commissioner with another on the GST panel.
The Government amends the constituting notification for the Kerala Authority for Advance Ruling to substitute the member named in Serial No.2, replacing Shri. Abdul Latheef K, Joint Commissioner (Audit), Thrissur, with Shri. Mansur M I, Joint Commissioner (Audit), Kottayam, thereby appointing Shri. Mansur M I as a member in place of Shri. Abdul Latheef K under the statutory powers referenced.

SGST reimbursement framework expands for eligible units with revised definitions, policy-linked applicability, and longer mega project incentives.
The amendment scheme revises the principal SGST reimbursement framework for eligible units in Assam by aligning the definition of industrial categories with the extant Industrial and Investment Policy of Assam, 2019, and by providing that changes in that policy apply mutatis mutandis to the reimbursement scheme. It also extends the reimbursement period for eligible mega project units to 15 years, subject to a maximum of 100% of fixed capital investment, and preserves 100% SGST reimbursement for qualifying intra-State supplies after utilisation of available input tax credit, subject to the prescribed ceiling and time limit.

Account Aggregator designation enables consent-based sharing of GST portal information with regulated account aggregation systems.
Notification designates Account Aggregator as an approved system to receive information from the GST common portal based on taxpayer consent, defining the term by reference to its status as a non-financial banking company operating under applicable regulatory directions and specifying the commencement date for such consent-based data sharing.

Late fee waiver for GSTR-7 returns: excess late fees waived for delayed filings and for months with nil TDS.
Waives the portion of late fee under section 47 for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onwards by the due date, by removing amounts exceeding a per-day threshold and an overall cap; additionally, where total State tax deducted at source for a month is nil, the entire late fee for failure to file FORM GSTR-7 by the due date is waived, effective from the stated commencement date.

Input tax credit rectification procedure allows registered persons to seek correction of past demand orders when credit is now available.
A time bound electronic procedure permits registered persons to apply for rectification of demand orders that confirmed alleged wrongful availment of input tax credit where such credit has subsequently become admissible; the authority that issued the original order shall decide the application and issue a rectified order, upload prescribed summaries in statutory forms, and observe the principles of natural justice where rectification adversely affects the applicant, with applicants required to submit a specified proforma, declarations and verification.

Waiver of interest and penalty - payment windows set for specified classes of registered persons to obtain relief.
Notifies deadline dates under sub section (1) of Section 128A of the Rajasthan GST Act for two classes of registered persons to make payment of tax so as to qualify for waiver of interest, penalty, or both: (i) those issued a notice, statement or order under the provision, subject to a prescribed calendar date; and (ii) those with notices under the recovery provision whose tax is re determined following appellate or court directions, for whom the payment window runs until six months from the re determination order.

Waiver of interest and penalty: new electronic procedure and forms enable conditional closure of GST demands under section 128A.
The Rules amend Rajasthan GST Rules, 2017 to insert and align multiple provisions with section 74A, introduce rule 47A prescribing a thirty-day invoice issuance deadline for recipient-issued invoices under section 31 clause (f), omit and substitute specified sub-rules affecting assessment and refund calculations, and add rule 164 establishing electronic procedures (FORM GST SPL-01/02 and related forms) and conditions for waiver of interest and penalty under section 128A for demands under section 73, including payment, documentation, timelines, notice/reply templates and deemed approval consequences.