GST return amendments through GSTR-1A enable current-period corrections and align input tax credit, refund, registration, and demand procedures.
FORM GSTR-1A is introduced as an optional, late-fee-free facility for furnishing missed current-period outward-supply details or amending details in GSTR-1 before filing the corresponding GSTR-3B. Its particulars feed into GSTR-3B and become available in the next open GSTR-2B. The amendments also recast Input Service Distributor credit allocation, permit prescribed refunds of additional integrated tax following post-export price revisions, establish a Canteen Stores Department refund process, and revise electronic appellate, e-way bill enrolment and demand-payment adjustment procedures.

Sunset provision for Section 171 examinations: Authority stops accepting requests to probe input tax credit or rate pass through.
The notification appoints the 1st day of April, 2025 as the date from which the Authority under Section 171 shall not accept any request to examine whether input tax credits availed or reductions in tax rates have resulted in commensurate reductions in the prices of goods or services supplied by a registered person; the measure takes effect on publication in the Official Gazette.

Anti profiteering: Principal GST Appellate Tribunal bench empowered to scrutinize price pass through after tax credits or rate cuts.
Empowers the Principal Bench of the GST Appellate Tribunal to determine whether input tax credits or reductions in tax rates have resulted in a commensurate reduction in the price of goods or services supplied by registered persons, thereby enabling the bench to examine compliance with the anti profiteering regulatory objective from the stated effective date.

Tariff value fixation for specified edible oils, brass scrap, areca nut, gold and silver updated effective October first.
Tariff values are fixed under section 14(2) of the Customs Act by substituting Tables 1-3 in the principal Customs (N.T.) notification, prescribing US dollar tariff values per metric tonne for specified edible oils, brass scrap and areca nut and US dollar values for specified forms of gold and silver, including explanatory scope limits for certain entries; the notification replaces prior tables and states the new values' commencement date.

HS code alignment updates ensure multiple Customs exemption notifications are amended to match Finance Act classifications.
Directive amends specified Customs miscellaneous exemption notifications to align HS codes and related schedule entries with the Finance Act, 2024 effective 1 October 2024. The amendments instruct substitution of HS entries, insertion of new serial numbers with corresponding product descriptions and tariff entries, and omission of certain serials across multiple principal notifications and annexures. The instrument also updates descriptive terminology and consolidates or splits tariff-line classifications where required, preserving associated tariff cells when present.

Online filing of Form 1 under Vivad Se Vishwas requires digital signature or electronic verification and generates electronic acknowledgement.
The procedure mandates online preparation and submission of the declaration and undertaking in Form 1 on the Department's e Filing portal, with verification under section 140 of the Income tax Act. Filing requires digital signature where returns mandate it or otherwise an electronic verification code; specified schedules must be completed with validations. Submission generates an electronic acknowledgement, is viewable/downloadable on the portal, and is treated as submission to the designated authority under Clause (e) of section 89 of the Scheme. The Notification is effective immediately.

RoDTEP extension for DTA and AA/EOU/SEZ exports with revised rates subject to budgetary adjustments.
The RoDTEP export incentive is extended for DTA units and for Advance Authorization holders, EOUs and SEZ units for differing limited periods, subject to adjustments to eligible items, rates and per unit caps to ensure conformity with the scheme's approved budget. Revised RoDTEP rates are notified via updated Appendix 4R (DTA) and Appendix 4RE (Advance Authorization/EOU/SEZ) and will take effect once published on the DGFT/ICEGATE portals; preceding rates apply for the interim exports specified in the notification.

Commencement of Haryana GST Amendment: section 34 from 1 October 2024; sections 2 and 9 from 1 April 2025.
The Governor appoints commencement dates for provisions of the Haryana Goods and Services Tax (Amendment) Ordinance, 2024: 1 October 2024 for the provision corresponding to section 34, and 1 April 2025 for the provisions corresponding to sections 2 and 9, by executive notification under the HGST Act, 2017.

Input Tax Credit examination halted: authority will stop accepting requests to probe price commensurability following tax rate changes.
The Central Government, on the recommendations of the GST Council and under the proviso to sub section (2) of section 171 CGST Act, has appointed 1st April 2025 as the date from which the authority referred to in that section shall not accept any request for examination whether input tax credits availed or a reduction in the tax rate have resulted in a commensurate reduction in the price of goods or services; the notification comes into force on publication in the Official Gazette.

Anti profiteering: Principal Bench authorised to assess whether tax credits or rate cuts reduced consumer prices.
Authorises the Principal Bench of the Appellate Tribunal to determine whether input tax credits availed by a registered person or a reduction in the tax rate have resulted in a commensurate reduction in the price of goods or services, pursuant to recommendations of the GST Council and under the statutory powers conferred on the Central Government and the Tribunal; the notification also specifies its commencement date.

Insurance accounting transition: insurers may use Ind AS 104 for consolidation until Ind AS 117 is notified, impacting reporting and disclosures.
The rules permit an insurer or insurance company to present financial statements under Ind AS 104 for consolidation purposes by its parent, investor or venturer until the Insurance Regulatory and Development Authority notifies Ind AS 117; accordingly, Ind AS 104 is inserted as a Schedule and continues to apply, setting out scope, recognition and measurement rules (including unbundling, liability adequacy testing and reinsurance asset impairment), permissible accounting-policy elections and comprehensive disclosure requirements.

Export policy change for Non-Basmati White rice: moved from prohibited to free subject to minimum export price requirement.
The export classification for Non-Basmati White rice (semi milled or wholly milled, whether or not polished or glazed) is amended from prohibited to free, subject to a Minimum Export Price, with immediate effect and until further orders under powers conferred by the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy.

Commencement of Amendment Rule 2 notified to take effect on a specified date, initiating its operative compliance effects.
The State government, exercising statutory powers, notifies that rule 2 of the Odisha Goods and Services Tax (Amendment) Rules, 2024, shall come into force on 27th September, 2024 by S.R.O. notification, thereby fixing the effective date for the rule and initiating its operative compliance effects.

Tax Collection at Source rate reduced for intra state supplies; electronic commerce operators to collect TCS at the lower rate.
The notification amends the earlier state GST notification to substitute the existing TCS rate described as "half per cent" with a lower specified rate for Tax Collection at Source on intra state taxable supplies effected through electronic commerce operators, enacted under the state's GST statutory power on the GST Council's recommendation. It further stipulates that the amended rate is deemed to have come into force from a specified earlier commencement date, so that electronic commerce operators are to collect TCS at the reduced rate from that date.

GST exemption for specific railway services and conditional nil-rating for defined long-term low-value accommodation.
Amendment inserts nil-rated entries for specified Ministry of Railways services to individuals, inter-zone/division services, and SPV-Ministry infrastructure and maintenance arrangements; and adds a conditional nil-rated accommodation entry for low-value, minimum-duration long-term stays while excluding student residences and hostel/camp/PG style accommodation from a related entry.

Pre-packaged labeling exclusion: agricultural farm produce in packages over specified weight or volume not treated as pre-packaged.
The notification inserts a proviso to exclude the supply of agricultural farm produce in packages exceeding a specified weight or volume from the scope of the expression "pre-packaged and labelled", notwithstanding the Legal Metrology Act, 2009 and rules, with the amendment effective retrospectively from a specified date in July 2024.

GST rate adjustments reclassify cartons, milk cans and solar cookers and exclude large farm packages from 'pre packaged' rules.
The notification amends Kerala GST tariff entries by inserting cartons, milk cans of iron/steel/aluminium, and solar cookers into Schedule II and by revising Schedule III entries to exclude those cartons and to reclassify milk cans and solar cookers among specified headings; it adds "; parts thereof" to brooders. A proviso to the Explanation after Schedule VII provides that supplies of agricultural produce in packages over 25 kilogram or 25 litre shall not be regarded as 'pre packaged and labelled'. The changes are deemed effective from 15 July 2024.

Designated Authorities under the Direct Tax Vivad Se Vishwas Scheme appointed to exercise jurisdiction over declarants.
Notification appoints specified Principal Commissioners/Commissioners of Income-tax as Designated Authorities under the Direct Tax Vivad Se Vishwas Scheme, 2024, assigning each officer to a named CCIT charge and headquarters to exercise jurisdiction over declarants within their territorial scope; the schedule lists the designated authorities and the order takes effect from 01.10.2024.

Input tax credit distribution: amended rules mandate monthly pro rata allocation, separate treatment of eligible and ineligible credits.
Amendments require an Input Service Distributor to distribute monthly available input tax credit in the same month and report it in FORM GSTR-6, ensure distributed amounts do not exceed available credit, attribute credit only to recipients to whom the input service is attributable, and, where multiple recipients exist, distribute credit pro rata based on recipients' turnover in the State or Union territory during the relevant period; eligible and ineligible credit and different tax heads must be distributed separately and adjustments via debit/credit notes must be reflected in FORM GSTR-6.

Export duty on rice varieties amended: paddy, brown and parboiled rice attract duty while specified milled rice is nil.
Amendment inserts tariff entries for paddy, husked (brown) rice and parboiled rice imposing an export duty of ten percent, and inserts a separate entry designating semi-milled or wholly-milled rice (other than parboiled and Basmati rice) as subject to nil export duty; the changes amend notification No. 27/2011-Customs and take immediate effect under the Central Government's powers under the Customs Act.