Specified premises criteria updated: new supply thresholds and opt-in/out declaration process affect hotel accommodation GST rates.
The notification redefines "Specified premises", effective 1 April 2025, to include premises meeting a prior year per unit accommodation value threshold, premises for which a registered supplier files an opt in declaration between 1 January and 31 March of the preceding financial year, and premises for which an applicant files an opt in within fifteen days of registration acknowledgement; it prescribes separate Annexure VII-IX templates for opt in and opt out declarations to be filed before the jurisdictional GST authority, each declaration to be filed separately for each premises.

Specified premises designation affects IGST treatment for hotel accommodation, enabling opt in/out declarations and annual filing requirement.
Amendment substitutes the definition of specified premises for IGST rate purposes effective 1 April 2025, defining such premises as those meeting a preceding year per unit tariff threshold, or those declared as specified premises by a registered supplier between 1 January and 31 March of the preceding financial year, or declared by a registration applicant within fifteen days of registration acknowledgment. The amendment inserts Annexures VII-IX prescribing standard opt in and opt out declarations, requires separate filings per premises, and provides that declarations apply for the stated financial year and continue thereafter unless rescinded.

Specified premises classification allows hotel providers to opt in or out for GST rate applicability via prescribed declarations.
The amendment defines Specified premises to include premises that previously supplied hotel accommodation above a per-unit per-day value threshold, premises declared as specified premises by registered suppliers within the prescribed January-March window before the financial year, and premises declared as specified premises by registration applicants within fifteen days of registration acknowledgement; it inserts Annexures providing opt-in and opt-out declaration forms, requires separate filing per premises, makes declarations binding for the stated financial year and subsequent years until changed, and comes into force from the first day of April.

Return filing extension for FORM GSTR-6 granted; new deadline set for December GST returns under statutory authority.
Extends the time limit for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the month of December, 2024 until the 15th day of January, 2025 under sub-section (6) of section 39 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 and rule 65 of the West Bengal Goods and Services Tax Rules, 2017; the notification is deemed effective from the 10th day of January, 2025.

GST rate change for a listed supply implemented by state notification, effective immediately following the council recommendation.
Amendment to Notification No. 08/2018-State Tax (Rate) replaces the rate entry for S. No. 4 in the TABLE with a higher rate; the change is effected under section 11(1) of the Goods and Services Tax Act on the GST Council's recommendation and is declared to have immediate effect.

GST rate amendment alters the listed rate for a specified supply entry, effective immediately today.
Amendment to the State GST rate notification substitutes the entry in column (4) against S. No. 4 in the TABLE with a new rate, issued under the State GST Act on the Council's recommendation and effective immediately, thereby altering the applicable state tax rate for the specified supply entry.

State GST rate change increases specified taxable supply rate; government notification makes amendment effective immediately.
The government, exercising powers under sub-section (1) of section 11 of the Meghalaya Goods and Services Tax Act, 2017, amends Notification No. 8/2018 by substituting the earlier percentage entry in column (4) against S. No. 4 in the TABLE with a higher rate; the substitution applies to the specified Table entry and the notification takes effect immediately.

GST rate change for old and used motor vehicles: higher rate substituted with immediate effect under central tax notification.
Amendment substitutes the rate entry against serial number four in the table of Notification No. 8/2018-Central Tax (Rate), increasing the Central GST rate applicable to old and used motor vehicles. The change is effected under sub section (1) of section 11 of the Central Goods and Services Act, 2017, on the Council's recommendation and is brought into force with immediate effect.

UTGST rate change for old and used motor vehicles increases tax rate, effective immediately under union territory GST law.
Amends the Union Territory GST rate for old and used motor vehicles by substituting the earlier percentage entry in the TABLE of Notification No. 8/2018 Union Territory Tax (Rate) with a new percentage entry for the specified serial entry. The amendment is made under the powers conferred by the Union Territory Goods and Services Act, 2017 on the Council's recommendation and shall come into force with immediate effect.

IGST rate change for old and used motor vehicles: notification increases the applicable tax rate with immediate effect.
Substitutes the IGST rate entry in the table of Notification No. 9/2018-Integrated Tax (Rate) so that the IGST rate for the specified category of old and used motor vehicles is increased; the amendment is made under the statutory power conferred by section 5(1) of the Integrated Goods and Services Tax framework on the recommendation of the Council and comes into force immediately.

Extension of return filing deadline for non-resident taxable persons: GSTR-5 for December 2024 accepted until January 15.
Extension granted for furnishing FORM GSTR-5 by a non-resident taxable person for December 2024 until 15 January 2025, issued by the Commissioner under the powers conferred by section 39(6) read with section 168 of the West Bengal Goods and Services Tax Act, 2017 and rule 63 of the West Bengal GST Rules, deemed to have come into force from 10 January 2025.

GST notification amendment adds food inputs linked to fortified rice supplies for ICDS, effective immediately.
Amendment adds the provision "(c) food inputs for (a) above." to the entry at Serial No. 1, column 3 of Notification No. 39/2017 State Tax (Rate), extending the notification's coverage to include food inputs connected to supply of Fortified Rice Kernel (Premix) for ICDS or similar approved schemes; the change is made under the Gujarat GST Act and takes immediate effect.

GST rate amendment: insertion of food inputs clause expands notified supplies and applies with immediate effect.
The notification inserts "(c) food inputs for (a) above" after the clause dealing with "(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government," thereby broadening the scope of notified supplies. The amendment is made under the statutory powers conferred by the Bihar Goods and Services Tax Act and applies with immediate effect.

Expansion of SGST notification: food inputs tied to fortified rice kernel schemes now included under the same notified supply.
Amendment adds to Notification No. ERTS (T) 65/2017/Pt-I/100 an insertion after the description of "(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government" by inserting the words and symbols "(c) food inputs for (a) above," thereby bringing food inputs connected to the fortified rice kernel premix and related schemes within the same notified category; the amendment is effected under the Meghalaya GST Act on Council recommendation and has immediate effect.

GST amendment adds 'food inputs for (a) above' to supply entry for ICDS-related fortified rice, effective immediately.
The Central Government amends Notification No. 39/2017 Central Tax (Rate) by inserting after the existing entry for "Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government" a new clause: "(c) food inputs for (a) above," thereby expanding the table entry in column 3 against S. No. 1; the amendment is effective immediately.

UT GST amendment expands ICDS-related supplies to include food inputs alongside fortified rice kernel, effective immediately.
The Central Government amends Notification No. 39/2017-Union Territory Tax (Rate) by inserting, at S. No. 1 column 3, a new sub-clause that includes food inputs for (a) above immediately after the existing entry for Fortified Rice Kernel (Premix) supplied for ICDS or similar approved schemes, thereby extending the scope of the listed supply classification.

IGST rate amendment expands scope to include food inputs for fortified rice schemes, effective immediately.
The notification amends the IGST rate schedule by inserting clause (c) "food inputs for (a) above" at S. No. 1, column 3 immediately after the entry for Fortified Rice Kernel (Premix) supplies for ICDS or similar approved schemes; the amendment is effected under statutory IGST powers and comes into force with immediate effect, modifying Notification No. 40/2017-Integrated Tax (Rate).

Extension of GSTR-3B filing deadline: monthly and quarterly returns for specified registered persons granted a short extension.
Extension of the time limit for furnishing FORM GSTR-3B electronically through the common portal: monthly return for December 2024 extended to twenty-second January 2025; quarterly return for October-December 2024 for registered persons whose principal place of business is in the State extended to twenty-sixth January 2025; notification effective from tenth January 2025.

Gene therapy inclusion in state tax schedule; pre-packaged and labelled definition clarified, changing tax applicability for packaged retail goods.
Amendment inserts a new Schedule entry 105A adding Gene Therapy to the State tax (rate) notification and substitutes Explanation clause (ii) to redefine "pre-packaged and labelled" as commodities for retail sale of not more than 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009 and bear required declarations. The amendment is made under section 11(1) of the Gujarat Goods and Services Tax Act, 2017 and comes into force with immediate effect.

Definition of pre-packaged and labelled revised for retail goods; gene therapy added to the tax schedule, effective immediately.
The notification amends the State Tax (Rate) schedule by adding an entry for Gene Therapy and substitutes clause (ii) of the Explanation to redefine "pre-packaged and labelled" to mean commodities intended for retail sale that are pre-packed under the Legal Metrology Act and required to bear its declarations, subject to an upper pack-size threshold; the amendments take immediate effect.