Interest and penalty waiver procedure enables electronic closure of specified tax demand proceedings, subject to payment and withdrawal conditions.
Rule 164 establishes an electronic mechanism for waiver of interest, penalty, or both under section 128A for specified section 73 demands. Eligible persons must file FORM GST SPL-01 for notices or statements and FORM GST SPL-02 for demand orders, supported by tax-payment details and proof of withdrawal of pending appeals or writ petitions. The proper officer may issue a deficiency notice, accept an eligible application through FORM GST SPL-05, or reject it through FORM GST SPL-07. Timely inaction results in deemed approval. Waiver becomes void if required additional tax or specified remaining interest or penalty is not paid within the prescribed period.

Interest and penalty waiver allows eligible registered persons to pay tax by notified deadlines, including after tax redetermination.
Payment deadlines are notified for waiver of interest and penalty under section 128A of the Telangana Goods and Services Tax Act, 2017. Registered persons issued a covered notice, statement or order may pay the tax payable by 31 March 2025. Where tax is redetermined by the proper officer pursuant to appellate or court directions, payment may be made within six months from issuance of that order, with the relevant notice treated as issued under the non-fraud tax-demand provision.

Taxability of renting of immovable property extended to supplies by registered and unregistered persons under state GST.
The State GST rate notification is amended to insert a new entry for services by way of renting of any immovable property other than residential dwelling, placed after serial number 5AA. The entry applies to both any unregistered person and any registered person. The amendment takes effect from the tenth day of October, 2024.

GST nil-rating for specified electricity, research, education and vocational services expands tax-exempt service list.
The notification amends the State GST rate schedule to insert nil-rated entries for (a) services incidental to electricity transmission and distribution including metering rental and testing; (b) research and development services funded by grants from government entities or notified research institutions provided the institution is so notified at the time of supply; (c) affiliation services by educational boards to government-established schools; and (d) vocational and skill development services supplied by specified national bodies and accredited entities. It also substitutes the name "National Council for Vocational Training" with "National Council for Vocational Education and Training."

Transportation of passengers by helicopter on seat share basis: state GST applies with restricted input tax credit from notified date.
Insertion of a new entry for transportation of passengers by air in a helicopter on seat share basis into Notification No.11/2017-State Tax (Rate), making the service taxable under State GST at the prescribed rate, conditioned on non availability of input tax credit on goods used in providing the service; consequential cross reference amendment to item (vii); effective from the date specified in the notification and issued under the Telangana GST Act, 2017.

GST classification: Metal scrap added to state tax rate schedule, applying to registered and unregistered persons.
Amendment adds a new serial entry to the State tax rate notification classifying metal scrap within entries 72-81 and specifying applicability to any registered person and any unregistered person; the change is effective from 10 October 2024.

GST rate amendments update lists to include specific oncology medicines and reclassify extruded snacks and vehicle seats under tax schedules.
Amendment to the Telangana GST rate notification inserts three oncology medicines into the 2.5% list, adds an extruded or expanded savoury or salted product entry under heading 1905 90 30 in the 6% Schedule, expands the 9% Schedule description to include such extruded or expanded snack products, and substitutes and inserts seat classifications to create a separate motor vehicle seats entry under the 14% Schedule.

Extension of GSTR-8 filing deadline: December 2024 returns due on 12 January 2025 under GST filing rules.
Extends the time limit for furnishing FORM GSTR-8 for supplies effected through e commerce operators for December 2024 until 12 January 2025. The extension is issued by the Commissioner of State Taxes, Nagaland, under the first proviso to sub section (4) of section 52 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 and made pursuant to rule 67 of the Nagaland Goods and Services Tax Rules, 2017, applying to the statement of outward supplies in FORM GSTR 8.

TDS Return Deadline Extended: furnishing of GSTR-7 for the specified month deferred to a later statutory date.
The Commissioner, relying on powers under the State Goods and Services Tax Act and rules and on council recommendations, extends the time limit for furnishing the return required to be filed by persons required to deduct tax at source in the prescribed TDS return form for the specified month, and fixes a new final date for submission as stated in the notification issued by the State tax office.

Extension of return filing deadline: GSTR-6 filing for the affected month permitted beyond original due date under statutory power.
The Commissioner, under sub-section (6) of section 39 read with section 168 of the Nagaland GST Act and rule 65 of the Nagaland GST Rules, has extended the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for December 2024, authorising filing until the 15th day of January, 2025.

Extension of return filing deadline for non-resident taxpayers' FORM GSTR-5 for December to a subsequent January cut-off.
The Commissioner of State Taxes, relying on the powers under sub-section (6) of section 39 read with section 168 of the Nagaland GST Act and rule 63 of the Nagaland GST Rules, has extended the time limit for furnishing FORM GSTR-5 by a non-resident taxable person for December, 2024, altering the statutory deadline for that return.

Extension of return filing deadline: GSTR-3B for December and Oct-Dec quarter allowed additional days for specified registrants.
Notification extends the time limit for furnishing FORM GSTR-3B electronically through the common portal: monthly returns for December 2024 may be filed until 22 January 2025; the quarterly return for October-December 2024 is extended for specified classes of registered persons with due dates of 24 January 2025 for one group of States and union territories and 26 January 2025 for the other group, as listed in the Table.

Extension of GSTR-1 filing deadline: monthly and quarterly filers granted additional days in January 2025.
The Commissioner amends Notification-13/2020 to extend the time limit for furnishing details of outward supplies in FORM GSTR-1: for registered persons filing under sub-section (1) of section 39 for December, 2024, the due date is extended to 13th January, 2025; and for registered persons filing under the proviso to sub-section (1) of section 39 for October-December, 2024, the due date is extended to 15th January, 2025.

Extension of GSTR-8 filing deadline grants additional time for e-commerce operators to submit outward supply statements.
The time limit for furnishing the statement of outward supplies effected through an e commerce operator in FORM GSTR-8 for December 2024 is extended until the twelfth day of January 2025, under the authority of the first proviso to sub section (4) of section 52 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 and rule 67 of the Meghalaya Goods and Services Tax Rules, 2017.

Tax deducted at source return deadline extended: GSTR-7 for December now due in mid-January by registered deductors.
The Government, under the Meghalaya Goods and Services Tax Act and Rules, by departmental notification, has extended the time limit for furnishing the return required to be filed by persons required to deduct tax at source for December 2024 in the specified TDS return, moving the deadline to the twelfth day of January 2025.

Return Filing Deadline Extended: FORM GSTR-6 for December granted until mid-January under GST extension authority.
An administrative extension directs Input Service Distributors to furnish FORM GSTR-6 for the month of December 2024 by the specified extended date in January, invoking the Government's power under the state GST Act and applicable GST rules to extend statutory filing timelines and providing targeted, time-limited compliance relief for that return period.

Return filing deadline for non-resident taxable persons under FORM GSTR-5 extended to mid-January by statutory provision.
Extension of the time limit for furnishing FORM GSTR-5 by non-resident taxable persons is authorised by the statute permitting extension of return-filing deadlines and the corresponding GST rules; the notification advances the due date for the December return to a later specified deadline, thereby modifying the compliance timeline for that tax period.

Extension of GSTR-3B filing deadline for specified month and quarter; staggered deadlines by principal place of business.
Extension of time for furnishing FORM GSTR-3B electronically through the common portal: the due date for the December 2024 monthly return is extended to the twenty second day of January, 2025; the quarterly return for October-December 2024 is extended for specified classes of registered persons by principal place of business to staggered due dates-one group to the twenty fourth day of January, 2025 and another to the twenty sixth day of January, 2025.

Extension of GSTR-1 filing deadline granted for specified tax periods, distinguishing regular and proviso-based return filers.
The Government amends Notification No. 83/2020-State Tax by inserting a proviso extending the time limit to furnish details of outward supplies in FORM GSTR-1: for registered persons required to furnish return under sub-section (1) of the Act for the tax period December, 2024 to a date in January, 2025, and for registered persons required to furnish return under the proviso to that sub-section for the tax period October to December, 2024 to a later date in January, 2025.

GST amendment restructures input tax credit, tax demand timelines, refund limits, and new post-2024 adjudication rules.
Amendments to the West Bengal Goods and Services Tax Act, 2017 revise definitions, input tax credit rules, refund restrictions, return filing obligations, adjudication limits, and appeal procedures. A new section 74A governs tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised for Financial Year 2024-25 onwards, while sections 73 and 74 are confined to periods up to Financial Year 2023-24. The Act also introduces a waiver mechanism for specified demands for earlier tax periods, expands the scope of Input Service Distributor provisions, and adds new entries to Schedule III for co-insurance and reinsurance-related transactions.