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.

Appointment of tribunal members establishes fixed-term tenures and pay scale for judicial and technical positions.
Central Government appoints multiple Judicial and Technical Members of the National Company Law Tribunal under section 408 of the Companies Act, 2013, specifying that each appointment attracts the specified pay scale and commences on the date the appointee assumes charge. Each term is for five years from assumption of charge or until attaining age sixty-five or until further order, whichever is earliest, with certain members given specific permissible assumption dates.

Commencement of GST amendment provisions fixed by staged notification for different sections of the Uttar Pradesh tax law.
The Governor appointed commencement dates for provisions of the Uttar Pradesh Goods and Services Tax (Amendment) Act, 2024 under section 1(2) of the Act. Section 4 was deemed to have come into force on 1 October 2024, while sections 2 and 3 were brought into force from 1 April 2025. The notification fixed the staged operation of the amendment Act by identifying different dates for the activation of its specified provisions.

Appointment of nodal officer for GST intelligence designates DGGI Additional/Joint Director to oversee IGST section 14A(3) compliance.
The Central Government designates the Additional/Joint Director (Intelligence) of the Directorate General of GST Intelligence Headquarters as the nodal officer under the Information Technology Rules, 2021 for purposes relating to section 14A(3) of the Integrated Goods and Services Tax Act; the designation takes effect from publication in the Official Gazette and is issued by the Department of Revenue, Ministry of Finance.

Tax Collection at Source exemption for IFSC Units requires a verified Form 1A declaration and seller reporting obligations.
A Unit of an International Financial Services Centre shall not be treated as a buyer for Tax Collection at Source purposes provided the Unit furnishes a verified statement cum declaration in Form No. 1A declaring the ten consecutive previous years for which it opts for the IFSC deduction; the seller must stop collecting tax after receiving the Form and must report payments on which tax was not collected in the statutory collection statement. The exemption applies only for the declared consecutive years; definitions and data security and transmission procedures are to be prescribed by the Income tax (Systems) authorities.

Minimum import price condition extended for synthetic knitted fabrics; CIF threshold allows free import and export-user exemptions apply.
Extension of Minimum Import Price (MIP) is applied to specified synthetic knitted fabrics under Chapter 60, converting their import policy to "Restricted" but permitting free import when CIF meets the prescribed per-kilogram threshold; Advance Authorisation holders, Export Oriented Units and SEZ units importing inputs not sold into the Domestic Tariff Area are exempt from the MIP condition.

Export permission for wheat to Nepal granted through National Cooperative Exports Limited under Foreign Trade Policy.
The Central Government, exercising powers under the Foreign Trade (Development & Regulation) Act, 1992 and relevant Foreign Trade Policy provisions, authorizes export of a specified quantity of wheat (HSN 1001) to Nepal to be carried out through a designated cooperative export agency, with the Directorate General of Foreign Trade issuing the notification that implements this channel-specific export permission.

Biometric Aadhaar authentication centres are designated for GST registration applicants across notified jurisdictional areas, effective from the stated date.
Biometric-based Aadhaar authentication for GST registration applicants is to be undertaken through designated Facilitation Centers under the proviso to sub-rule (4A) of Rule 8 of the Rajasthan Goods and Services Tax Rules, 2017. The notification maps specified State Tax circles, AC/CTO wards and ward headquarters across the notified zones to corresponding Facilitation Centers and their office locations. The designated network covers jurisdictional areas throughout Rajasthan, including Bikaner, Jaipur, Pali, Ajmer, Udaipur, Bhiwadi, Jodhpur, Alwar, SriGanganagar, Bhilwara, Bharatpur and Kota zones. It takes effect from 7 January 2025.

Income exemption under section 10(46): specified horticulture grants, activity revenue and interest exempt subject to compliance.
The Central Government notifies that the Karnataka State Horticulture Development Agency's specified income-grants in aid from Central and State Governments, revenue from horticulture activities per its Memorandum of Association, and interest on bank deposits-is exempt under clause (46) of section 10 of the Income tax Act, subject to conditions prohibiting commercial activity, requiring unchanged activities and income character across financial years, and mandated return filing under clause (g) of sub section (4C) of section 139; the notification applies retrospectively for specified assessment years.

Exemption under section 10(46): specified municipal, rental and interest income exempt for Rabindra Setu subject to conditions.
Notification grants income tax exemption to The Commissioners for the Rabindra Setu, Kolkata for specified receipts-municipal and railway tax proceeds, miscellaneous income such as rental, maintenance, fibre laying and way leave receipts and recoverable damage costs, and interest on bank deposits-subject to conditions: no commercial activity, unchanged activities and income nature, and filing returns as required by clause (g) of sub section (4C) of section 139; applied retrospectively to assessment years 2019 2020 to 2023 2024.