GSTR-3B due date extension: revised electronic filing deadlines set for December and October-December returns under notification.
The Commissioner extends electronic filing deadlines for FORM GSTR-3B: the monthly return for December 2024 is due on 22 January 2025, while the quarterly return for October-December 2024 is granted staggered extended due dates for classes of registered persons based on principal place of business, as specified in the notification table, for filing through the common portal.

GSTR-1 filing deadline extension for specified tax periods under Manipur GST rules.
The Commissioner amended Notification No. 13/2020-State Tax (D) to extend the time limit for furnishing outward supply details in FORM GSTR-1. The due date for registered persons required to furnish return under section 39(1) for the tax period December 2024 is extended till 13 January 2025, and for registered persons covered by the proviso to that sub-section for the tax period October to December 2024 is extended till 15 January 2025.

GSTR-1 filing timeline extended for specified GST return periods under the Sikkim tax framework.
Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 under the Sikkim Goods and Services Tax framework. The amendment extends the due date for registered persons required to furnish returns under section 39(1) for the tax period December 2024 up to 13 January 2025, and for registered persons covered by the proviso to section 39(1), for the tax period October to December 2024 up to 15 January 2025.

Extension of GSTR-1 filing deadlines: monthly filers given extra days; quarterly filers granted extended filing time.
Inserts a proviso to extend the time limit for furnishing details of outward supplies in FORM GSTR-1: monthly filers for December, 2024 are granted an extension until the thirteenth day of January, 2025, and registered persons filing under the quarterly proviso for October-December, 2024 are granted an extension until the fifteenth day of January, 2025, by amendment to Notification No. 83/2020 - Central Tax.

Renewal of recognition permits limited clearing of repo and reverse repo transactions, subject to regulatory compliance.
SEBI renewed recognition of AMC Repo Clearing Limited for a one-year term, conditional on compliance with prescribed rules and specifications; the corporation is restricted to clearing and settling repo and reverse repo transactions in debt securities dealt with on a recognized stock exchange.

Supply of metal scrap: notification amended to include registered recipients and to clarify exclusion for inter-registered supplies.
The notification is amended to add a clause treating a registered person who receives metal scrap from another registered person as within its scope, and to substitute a proviso providing that the notification does not apply to supplies between specified persons under the Act, except that the exclusion shall not extend to the person introduced by the new clause concerning metal scrap.

Exclusion for metal scrap: notification amended to remove supplies of metal scrap from the notification's coverage.
The state notification is amended to insert a proviso excluding supplies of metal scrap (as classified in the Customs Tariff schedule Chapters 72-81) from its coverage, and the amendment is made operative retrospectively from an earlier specified date.

Late fee waiver for GSTR-7 returns: excess daily late fees waived and full waiver where state TDS is nil.
The Tamil Nadu government waives portions of late fee under the TN GST Act for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onwards; the waiver removes the daily late fee excess above twenty-five rupees and provides that the total waived amount shall be the portion exceeding one thousand rupees, with full waiver where state tax deducted at source for the month is nil. The notification supersedes the 2021 notice and is effective from 1 November 2024.

Special rectification procedure for input tax credit restores eligibility where credit is now permitted, subject to application and officer review.
Notifies a special rectification procedure under section 148 for registered persons against demand orders confirming wrong availment of input tax credit under section 16(4) where such credit is now eligible under section 16(5) or (6) and no appeal is pending. The person must file an electronic application on the common portal within the prescribed period and upload Annexure A. The original issuing authority shall decide and issue a rectified order within the stipulated timeframe and upload summaries in FORM GST DRC-08 or FORM GST APL-04 as applicable; rectification is limited to the credit now eligible and natural justice must be followed if adversely affecting the person.

Waiver of interest and penalty under Section 128A allows specified registered persons to pay tax by notified dates for relief.
Notification under sub section (1) of Section 128A designates dates by which specified classes of registered persons may pay tax stated in notices, statements or orders to obtain waiver of interest and/or penalty; one class is those issued such notices or orders with a prescribed calendar cut off, and the other comprises persons whose tax is redetermined by a proper officer following appellate direction, for whom the waiver period runs until six months from that redetermination order.

GST interest and penalty waiver procedures establish electronic applications, payment conditions, review timelines, and appeal restoration mechanisms for eligible demands.
New rule 164 prescribes electronic applications for waiver of interest or penalty under section 128A in eligible section 73 demand matters. FORM GST SPL-01 applies to notices or statements and FORM GST SPL-02 to specified orders. Applicants must provide demand and payment details and, where applicable, evidence of withdrawal of appeals or writ petitions. The proper officer may issue a notice in FORM GST SPL-03, receive a reply in FORM GST SPL-04, and accept or reject the application through the prescribed forms. Delayed decisions may result in deemed approval, while non-payment of required amounts can void the waiver.

Commencement of legislative provisions: sections 2 and 3 of the GST amendment appointed to come into force on specified date.
The Governor, under sub section (2) of section 1 of the Himachal Pradesh Goods and Services Tax (Amendment) Act, 2024, has appointed 1 April 2025 as the date on which sections 2 and 3 of the Act shall come into force, by notification of the State Taxes and Excise Department.

Input tax credit rectification procedure enables electronic correction of certain confirmed demand orders under the tax law.
A special procedure is notified for rectification of orders confirming demand for wrong availment of input tax credit under sections 73, 74, 107 and 108, where the credit is now available under section 16(5) or 16(6) and no appeal has been filed. The registered person must file an electronic application on the common portal within six months from 8 October 2024, with the prescribed Annexure A details. The authority that issued the order must decide the application and issue the rectified order, and if rectification is adverse, the principles of natural justice apply.

GST waiver payment dates fixed for interest and penalty relief under the Uttar Pradesh tax framework.
A notification under section 128A of the Uttar Pradesh Goods and Services Tax Act, 2017 specifies the payment dates for waiver of interest or penalty, or both, in respect of notices, statements, or orders covered by that provision. For certain registered persons, the payment date is fixed as 31 March 2025. For persons covered by a notice under section 74(1) and redetermination under sections 75(2) and 73, the date is six months from the order redetermining tax under section 73. The notification is deemed effective from 1 November 2024.

Commencement of GST amendment provisions fixed through staggered effective dates for different sections of the Uttar Pradesh Act.
The Governor appointed commencement dates for the provisions of the Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2024 under section 1(2)(b) of that Act. Sections 6, 34 and 36 were deemed to have come into force on 27 September 2024, while sections 2 to 5, 7 to 29, 30 to 33 and 35 were deemed to have come into force on 1 November 2024. The order fixes staggered dates for bringing different parts of the amendment Act into operation.

E-way bill implementation for gold and precious stones postponed pending a fresh date due to portal technical issues.
The implementation date of Notification No. 10/2024-State Tax, relating to e-way bill requirements for intrastate movement of gold and precious stones, is kept in abeyance until a fresh implementation date is notified. The deferment is issued under Rule 138F(1) of the Kerala Goods and Services Tax Rules, 2017, and is stated to have come into force from 1 January 2025. The stated reason is technical difficulty in the online portal for generating e-way bills for the specified commodities.

Helicopter passenger transportation on seat-share basis attracts state GST subject to input tax credit restriction.
Insertion of a new tariff item classifies transportation of passengers by air in a helicopter on a seat-share basis as a taxable service under the Delhi State GST schedule, subject to the condition that no input tax credit on goods used in supplying the service has been taken; the amendment also amends a cross-reference in the rate table and takes effect from the stated effective date.

GST rate amendment adds metal scrap entry, affecting tax treatment for registered and unregistered persons.
The notification amends Notification No. 04/2017 State Tax (Rate) by inserting S. No. 8 into the Table to add an entry for "Metal scrap" with the numeric codes "72, 73, 74, 75, 76, 77, 78, 79, 80 or 81" and indicates applicability to "Any unregistered person" and "Any registered person." The amendment is made under sub section (3) of section 9 of the Delhi Goods and Services Tax Act, 2017, and takes effect on the 10th day of October, 2024.

Consent-based information sharing on a public tech platform enables interoperable API-driven data access for credit ecosystem use.
Notification designates Public Tech Platform for Frictionless Credit as the system with which a common portal may share information based on consent, describing the platform as an enterprise-grade open-architecture IT environment that enables convergence of financial service providers and multiple data service providers through standardised, protocol-driven open APIs to facilitate access to diverse data sources for a large credit ecosystem.

Membership substitution in SEZ Authority: two members replaced under statutory power to amend SEZ notifications.
Amendment to the SEZ notification substitutes two nominated members of the MEPZ SEZ Authority. Exercising powers under Section 31 of the Special Economic Zones Act, 2005, the Central Government replaces Shri Shyam Sundar Todi and Shri R Chandrasekaran with Shri Jasbir Singh Gujral and Shri Bhaskar Rao Ramineni, updating the membership entries in the earlier S.O. 4773(E) notification.