Inland Container Depot designation expands: Virochannagar, Ahmedabad authorised for import unloading and export loading operations.
Amends Notification No. 12/97-Customs (N.T.) to insert item (xvii) designating Virochannagar, Ahmedabad as an Inland Container Depot authorised for the unloading of imported goods and the loading of export goods or any class of such goods, effected under powers granted by clause (aa) of sub-section (1) read with sub-section (2) of Section 7 of the Customs Act, 1962.

Export Policy update aligns ITC(HS) classification with finance law changes, notifying revised export policies and general notes effective immediately.
The notification revises the Schedule II (Export Policy) of ITC(HS) 2022 to align export classifications and policy conditions with Finance Act 2024; it publishes the current export policy for all ITC(HS) codes, updates the General Notes to Export Policy accordingly, makes both instruments available on the Directorate's website, and declares them effective immediately.

Extension of GSTR-3B due date: October filings allowed until twenty-first November for Maharashtra registered persons.
Extension of the due date for furnishing FORM GSTR-3B for October 2024 to the twenty-first day of November 2024 for registered persons whose principal place of business is in Maharashtra, applicable to those required to file periodic GST returns under the State's GST rules.

GSTR-8 filing deadline extended for e commerce operator returns, new due date set and effective retroactively.
The Commissioner of State Tax, under powers conferred by the first proviso to sub section (4) of section 52 read with section 168 of the Haryana GST Act and rule 67 of the Haryana GST Rules, extends the time limit for furnishing the statement of outward supplies through an e commerce operator in FORM GSTR-8 for December, 2024 until 12 January 2025, with the extension deemed effective from 10 January 2025.

Tax Deducted at Source return extension: due date for FORM GSTR-7 for December extended to mid-January.
The Commissioner of State Tax, exercising statutory powers and on the Council's recommendation, extends the filing deadline for FORM GSTR-7-the return for persons required to deduct tax at source under the GST framework-for the month of December, 2024 to the 12th day of January, 2025; the notification is deemed effective from the 10th January, 2025.

Extension of GSTR-6 filing deadline: Input Service Distributors may file December returns by the new January fifteenth deadline.
Extension of time to furnish FORM GSTR-6 for December 2024 is granted to Input Service Distributors, moving the filing deadline to 15 January 2025. The Commissioner of State Tax issued the extension on the recommendation of the Council relying on statutory authority under the Haryana Goods and Services Tax Act, 2017 and the corresponding rules.

Filing deadline extension for non-resident GST returns in FORM GSTR-5 granted, allowing delayed submission under statutory provision.
The Commissioner of State Tax, on the Council's recommendation and under powers in the Haryana GST Act and Rules, extends the time limit for furnishing the return by a non-resident taxable person in FORM GSTR-5 for the month of December 2024, thereby moving the statutory due date for submission for that class of taxpayers.

Extension of GSTR-3B filing deadline: electronic returns timeframe extended for eligible registered persons under GST law.
Extension of time is granted for furnishing returns in FORM GSTR-3B electronically by registered persons whose principal place of business is in the State of Haryana. The Commissioner of State Tax, on Council recommendations, has specified new deadlines for monthly and quarterly return filings for the affected tax periods, applying to both monthly and proviso-based quarterly filing streams and limited to the class of registered persons identified by principal place of business within the State.

Extension of GSTR-1 filing deadline grants additional time to report outward supplies under GST return rules.
The Commissioner of State Tax, on the Council's recommendation, amended the existing notification to insert a proviso extending the time limit for furnishing outward supplies in FORM GSTR-1: extending the deadline for December, 2024 filings and providing a separate extended deadline for persons filing quarterly returns for October-December, 2024.

GSTR-7 filing extension: December returns must now be furnished by the revised due date in January.
The Commissioner has extended the due date for furnishing FORM GSTR-7 by persons required to deduct tax at source for the month of December 2024, moving the filing deadline to the twelfth day of January 2025, pursuant to the Karnataka GST Act and applicable rules governing FORM GSTR-7 and tax deductor returns.

Extension of GSTR-6 filing deadline allows Input Service Distributors additional time to furnish monthly returns under Karnataka GST rules.
The Commissioner, under statutory power and on the Council's recommendation, extends the time limit for furnishing the monthly return in FORM GSTR-6 by Input Service Distributors under the Karnataka Goods and Services Tax framework, thereby permitting ISDs additional time to complete and submit their FORM GSTR-6 for the specified tax period.

Extension of filing deadline for FORM GSTR-8 issued to ease e commerce operator compliance with GST filing requirements.
The Commissioner, invoking the proviso to sub section (4) read with the Karnataka GST Act and corresponding Rules and acting on Council recommendations, extends the time limit for furnishing the statement of outward supplies effected through an e commerce operator in FORM GSTR-8 for the month concerned until the prescribed extended due date, by administrative notification under the Act and Rules.

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.