Renting of immovable property other than residential: amendment extends GST rate coverage to registered and unregistered persons.
Inserts entry 5AB into the State Tax (Rate) table to cover the service by way of renting of any immovable property other than residential dwelling, specifying applicability to any unregistered person and any registered person. The amendment is effective from the 10th day of October, 2024, and further amends Notification No. 13/2017-State Tax (Rate).

GST exemption for specified services: nil rated treatment for metering, grant funded R&D, affiliation and vocational training services.
Amendments insert nil rated entries into the State Tax (Rate) notification for: services incidental to electricity transmission and distribution (metering equipment on rent, testing, connection release, shifting meters, duplicate bills); R&D services funded by grants to Government entities or institutions notified under section 35(1)(ii)/(iii) of the Income Tax Act; affiliation services by educational boards to publicly established schools; and expanded coverage of national skill and vocational training services by listed bodies, with renaming of the vocational council.

Taxation of helicopter seat-share passenger transport: state tax applied where input tax credit is not claimed.
An amendment adds transportation of passengers by air in a helicopter on seat share basis to the State Tax (Rate) schedule under serial number 8, subject to the condition that input tax credit on goods used in supplying the service has not been taken; the change amends Notification No.11/2017-State Tax (Rate) and is effective from 10 October 2024.

GSTR-8 filing deadline extension for e-commerce operator statements under Manipur GST for December 2024.
Extends the time limit for furnishing FORM GSTR-8 for December 2024 under the Manipur Goods and Services Tax regime. The statement, containing details of outward supplies effected through an e-commerce operator under section 52(4) read with rule 67, may be furnished till 12 January 2025.

GSTR-8 filing deadline extended for December 2024 statements relating to e-commerce operator supplies.
Time limit for furnishing FORM GSTR-8 for the month of December 2024, relating to outward supplies made through an e-commerce operator, was extended. The filing date was fixed as 12 January 2025 under the Sikkim Goods and Services Tax Act, 2017 and the Sikkim Goods and Services Tax Rules, 2017.

Extension of GSTR-8 filing deadline for e commerce operator statement granted, moving due date to early January.
The Commissioner, on the recommendations of the Council and exercising powers under the State GST Act and relevant rule, extends the time limit for furnishing the statement of outward supplies effected through an e commerce operator in FORM GSTR-8 for December 2024 until the 12th day of January, 2025.

Extension of GSTR-8 filing deadline for December returns; notification sets a new due date for submission.
Pursuant to the first proviso to sub-section (4) of section 52 read with section 168 of the Central Goods and Services Tax Act, 2017 and rule 67 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the Council's recommendation, extends the due date for filing FORM GSTR-8 for the month of December, 2024 until the 12th day of January, 2025.

GST treatment of metal scrap: inclusion under state tax rate applies to supplies to registered and unregistered persons.
The notification amends the State tax rate schedule by inserting an entry classifying metal scrap (covering the specified HSN code range) as a taxable description and specifying that the provision applies to supplies involving both unregistered and registered persons, thereby bringing metal scrap transactions within the purview of the State tax rate notification; the amendment takes effect on the stated commencement date.

GST return filing extension for FORM GSTR-7 extended for tax deduction at source reporting.
Time limit for furnishing FORM GSTR-7 by a registered person required to deduct tax at source under section 51 of the Sikkim Goods and Services Tax Act, 2017, for the month of December 2024, was extended till 12 January 2025. The extension was issued by the Commissioner under section 39 read with section 168 of the Act and rule 66 of the Sikkim Goods and Services Tax Rules, 2017, on the recommendations of the Council.

TDS return filing extension: deadline for GSTR-7 for December moved, easing compliance obligations for deductors.
The Commissioner has extended the time limit for furnishing FORM GSTR-7 for the December 2024 period until the twelfth day of January, 2025 for registered persons required to deduct tax at source, relying on statutory powers to modify return filing deadlines and the procedural rule governing GSTR-7.

TDS return deadline extended for December returns under section 39 and rule 66; new due date notified.
The Commissioner, on the Council's recommendation and under sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017, has extended the time limit for furnishing FORM GSTR-7 for December 2024 under sub-section (3) of section 39 read with rule 66 of the Central Goods and Services Tax Rules, 2017, until the 12th day of January, 2025.

GST rate amendments: specified oncology drugs and reclassification of snacks and seats across state-tax slabs.
The notification amends Maharashtra State GST schedules by adding three oncology drugs to the 2.5% list, creating a 6% entry for extruded or expanded savoury or salted products and expanding the 9% snack-pellet description to include such products. It also reclassifies seats: non-aircraft/non-motor-vehicle seats and parts are placed in the 9% schedule while seats used for motor vehicles are assigned to the 14% schedule.

Input Service Distributor returns in FORM GSTR-6: filing deadline extended to the fifteenth of the subsequent month.
The Commissioner, exercising powers under the state GST Act and on the Council's recommendation, extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the specified tax period until the fifteenth day of the subsequent month, thereby postponing the statutory filing deadline under the provisions governing returns and the implementing rules.

Extension of filing deadline for FORM GSTR-6 grants an additional short period for Input Service Distributors to submit returns.
The Commissioner, on the Council's recommendation and invoking powers under the Central Goods and Services Tax framework, extended the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6, thereby altering the prescribed deadline for submission under the statutory return-furnishing provisions and applicable rules.

GSTR-5 filing deadline extended for non-resident taxable persons under the Manipur GST framework.
The time limit for furnishing the return in FORM GSTR-5 by a non-resident taxable person for December 2024 is extended till 15 January 2025 under the Manipur Goods and Services Tax Act, 2017 and the Manipur Goods and Services Tax Rules, 2017.

Non-resident taxable persons: deadline extended to file monthly GSTR-5 for December 2024 until Jan 15, 2025.
Extension granted for the time limit to furnish the return by a non-resident taxable person in FORM GSTR-5 for December 2024, with the due date extended until 15 January 2025, effected by the Commissioner acting on the Council's recommendation under the GST statutory framework and applicable procedural rule.

Extension of return filing deadline: FORM GSTR-5 for non-resident taxpayers moved to a later compliance date.
The notification extends the due date for furnishing FORM GSTR-5 by non-resident taxable persons for December 2024 until 15 January 2025, effectuating an administrative adjustment to the statutory return-filing timeline for that class of taxpayers.

GSTR-3B filing deadline extended for December 2024 and quarterly taxpayers under Manipur GST rules.
The due date for furnishing FORM GSTR-3B was extended for registered persons under the Manipur Goods and Services Tax Act, 2017. For December 2024, the return could be filed electronically through the common portal up to 22 January 2025. For the quarter October 2024 to December 2024, separate due dates were prescribed for specified classes of registered persons according to the location of the principal place of business.

GST return filing extension for FORM GSTR-3B gives additional time for monthly and quarterly taxpayers.
Extension of the time limit for furnishing FORM GSTR-3B electronically through the common portal under the Sikkim Goods and Services Tax Act, 2017. The Commissioner, on the recommendations of the Council, extended the due date for the return for the month of December 2024 to 22 January 2025 for registered persons covered by section 39(1). For the quarterly return for October to December 2024, the due date was extended according to the principal place of business of the registered person.

GSTR-3B returns timelines extended for December 2024 and Oct-Dec quarter to late January 2025.
Extends the time limit for furnishing returns in FORM GSTR-3B electronically: the monthly return for December 2024 is extended to 22 January 2025; the quarterly return for October-December 2024 is extended by reference to principal place of business, with one group of States/UTs due on 24 January 2025 and a second group due on 26 January 2025.