Commencement date amendment: substitution of the notified date while the notification is declared effective from the earlier date.
The amendment replaces the date in paragraph 4 of the earlier notification by textual substitution, altering the specified commencement day in that paragraph. The notification further stipulates that it shall come into force from the earlier calendar date originally specified, thereby pairing a substitution of the date in the operative text with an express commencement provision that fixes the temporal operation of the notification.

Defined specified premises under the Uttar Pradesh GST framework through a cross-referenced amendment effective from April 2025.
The Uttar Pradesh GST notification amends the Explanation to the earlier rate notification by substituting item (c) so that "specified premises" takes the meaning assigned in the referenced notification. The amendment functions as a definitional cross-reference within the existing tax framework and is effective from 1 April 2025.

GST notification amendment narrows covered persons by excluding body corporates and composition levy taxpayers from specified entries.
The Uttar Pradesh Goods and Services Tax notification was amended to narrow the classes of persons covered in the specified table entries under the earlier notification issued under section 9(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. Against serial number 4, the words "other than a body corporate" were inserted after "Any person". Against serial number 5AB, the words "other than a person who has opted to pay tax under composition levy" were inserted after "Any registered person". The amendment was given effect from 16 January 2025.

Specified premises for hotel accommodation service revised with opt-in and opt-out declarations for GST compliance.
The amendment revises the definition of "specified premises" for hotel accommodation service from 1 April 2025 and introduces opt-in and opt-out declaration formats. A premises may qualify through the preceding financial year's supply pattern, or by filing a declaration by a registered supplier or registration applicant within the prescribed period. The declaration applies for the stated financial year and continues for later years unless a contrary declaration is filed, and it must be filed separately for each premises.

GST exemption notification amended to include food inputs for fortified rice kernel supply under approved welfare schemes.
Notification amends the Uttar Pradesh GST notification of 02.11.2017 by inserting, against serial no. 1, a new entry for "food inputs for (a) above" after the existing entry relating to "Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government." The amendment is issued under the Uttar Pradesh Goods and Services Tax Act, 2017 read with the Uttar Pradesh General Clauses Act, 1904, and is stated to have effect from 16.01.2025.

GST rate amendment adds Fortified Rice Kernel and revises the meaning of pre-packaged and labelled goods.
Uttar Pradesh GST rate notifications are further amended to insert Fortified Rice Kernel (FRK) in the tariff schedules, including a new entry in Schedule I at 2.5 per cent and inclusion in Schedule III at 9 per cent alongside the existing entry for Murki. The explanation of "pre-packaged and labelled" is substituted to cover retail-sale commodities of not more than 25 kg or 25 litre, pre-packed under the Legal Metrology Act, 2009, with required declarations on the package or securely affixed label, and the amendment is given retrospective effect from 16 January 2025.

GST exemption notification amended to substitute the table entry with 9% and apply retrospectively from 16 January 2025.
The Uttar Pradesh Goods and Services Tax exemption notification is amended by substituting the entry in the TABLE against Serial No. 4 in column (4) with "9%". The amendment modifies the existing notification dated 07.03.2018 and is deemed to have come into force with effect from 16.01.2025.

Gene Therapy exemption and revised pre-packaged goods definition reshape the Uttar Pradesh SGST notification framework.
The Uttar Pradesh SGST exemption notification is amended to insert a new Schedule entry for Gene Therapy and to revise the definition of "pre-packaged and labelled" goods. The substituted definition applies to commodities intended for retail sale and containing not more than 25 kg or 25 litre, which are pre-packed under the Legal Metrology Act, 2009 and required to bear statutory declarations on the package or label. The amendment is deemed to have come into force with effect from 16 January 2025.

Agriculture Infrastructure and Development Cess change on specified spirit imports distinguishes bourbon whiskey from other goods in tariff headings.
Amendment modifies the exemption table in Notification No. 11/2021-Customs: it substitutes the entry for goods under tariff headings 2204, 2205, 2206 and 2208 (excluding specified tariff items) to set the stated AIDC for all goods other than bourbon whiskey, and inserts a new entry identifying tariff items 2208 30 11 and 2208 30 91 as bourbon whiskey with a distinct AIDC treatment. The notification takes immediate effect.

Re-notification of Special Economic Zone consolidates notified land into a contiguous IT/ITES SEZ, formalising revised plot boundaries.
Re-notification under the second proviso to sub-section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the SEZ Rules, 2006, consolidates previously notified parcels into a contiguous sector-specific SEZ for Information Technology and IT-enabled services at Village Ognaj, resulting in a re-notified area of 10.9368 hectares as set out by survey and original plot numbers.

Issue of securities in dematerialised form: private companies given an extended compliance deadline under amended rules.
Amendment to Rule 9B(2) of the Companies (Prospectus and Allotment of Securities) Rules, 2014 permits a private company, other than a Producer company, which was not a small company on the reference date to comply with the sub rule by an extended deadline; the notification declares retrospective effect while stating that no person's interests shall be adversely affected.

Tax exemption under section 10(46A): Real Estate Regulatory Authority Punjab notified as exempt, subject to qualifying purposes.
Notification designates the Real Estate Regulatory Authority, Punjab as an assessee eligible for exemption from specified income under clause (46A) of section 10 of the Income-tax Act, effective from assessment year 2024-25, conditional on the Authority remaining constituted under the Real Estate (Regulation and Development) Act, 2016 and retaining one or more qualifying purposes specified in the statute.

Late fee waiver for delayed annual return reconciliation: excess late fees waived if reconciliation filed by the specified deadline.
The Government waives the amount of late fee in excess of the late fee payable up to the date of furnishing FORM GSTR-9 for specified financial years where registered persons required to furnish FORM GSTR-9C with FORM GSTR-9 failed to do so but subsequently furnish FORM GSTR-9C on or before the final date; no refund is available for late fee already paid for delayed furnishing of FORM GSTR-9C.

Temporary identification number established to enable payment reporting where registration is not required, via revised FORM GST REG-12.
Creates rule 16A authorising the proper officer to grant a temporary identification number and issue the order in Part B of FORM GST REG-12 when a person is not liable to registration but must make payment; revises FORM GST REG-12 into Part A for temporary registration and Part B for temporary identification, requires portal integration and transmission of the order to corresponding jurisdictional authorities.

Pre-packaged and labelled definition revised to limit retail goods and require Legal Metrology declarations, affecting schedule coverage.
Amendment inserts a Schedule entry for Gene Therapy and substitutes Explanation clause (ii) to define pre-packaged and labelled commodities as retail goods of not more than 25 kg or 25 litres that are 'pre-packed' under the Legal Metrology Act, 2009 and whose package or label must bear the declarations required by that Act; the notification is deemed effective from an earlier specified date.

Tax classification: Fortified Rice Kernel added to lower and standard GST schedules under Punjab law.
Fortified Rice Kernel (FRK) is inserted as a distinct commodity under tariff heading 1904 and included among items in the intermediate-rate schedule; the Explanation to Schedule VII is substituted to define "pre-packaged and labelled" as commodities for retail sale in packages not exceeding 25 kg or 25 litres, adopting the Legal Metrology Act, 2009 definition and its labeling declaration requirements, with the amendment deemed effective from 16 January 2025.

GST amendment substitutes definition of 'specified premises' to align with central notification, effective 1 April 2025.
Substitutes Explanation item (c) in the cited Punjab GST notification to define "specified premises" as the meaning given in clause (xxxvi) of paragraph 4 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017; issued under sub section (5) of section 9 of the Punjab GST Act and effective from 1 April 2025.

Reverse-charge eligibility under Punjab SGST now excludes body corporates and composition levy taxpayers from specified table entries.
Punjab SGST reverse-charge table entries are amended. In the entry at serial number 4, the expression "Any person" excludes a body corporate. In the entry at serial number 5AB, the expression "Any registered person" excludes a person who has opted to pay tax under the composition levy. The amendments are deemed effective from 16 January 2025.

Insurance services exemption: Motor Vehicle Accident Fund contributions treated as exempt under SGST amendments, and insurer definition inserted.
The notification amends a GST schedule by substituting "transmission and distribution" with "transmission or distribution", inserting entry 36B to exempt insurance services provided by the Motor Vehicle Accident Fund funded by insurers' contributions from third party motor insurance premiums (nil tax), adding training partners approved by the National Skill Development Corporation to an entry, omitting item (w) with a future effective date, and inserting a definition that "insurer" has the meaning in the Insurance Act; the amendment is deemed effective from the stated earlier date.

Punjab GST rate amendment increases the specified table entry and applies from its deemed commencement date.
Punjab Goods and Services Tax exemption framework is amended by substituting the specified rate in column (4) against serial number 4 from 6% to 9%. The revised entry is deemed to have taken effect from 16 January 2025 and applies only to the identified table entry.