Reverse charge liability narrowed by excluding body corporates and composition levy taxpayers from key GST entries.
The Sikkim State Tax rate notification was amended to refine reverse charge liability. In the entry for services supplied by any person, the words "other than a body corporate" were inserted after "Any person," excluding body corporates from that category. The amendment also inserted the words "other than a person who has opted to pay tax under composition levy" after "Any registered person," thereby excluding composition levy taxpayers from the relevant reverse charge entry.

Eligibility for State GST rate: exclusions for bodies corporate and composition taxpayers now specified by amendment.
The notification amends Notification No. 13/2017-State Tax (Rate) by inserting exclusions in the Table: for serial number 4, "other than a body corporate" is added after "Any person", and for serial number 5AB, "other than a person who has opted to pay tax under composition levy" is added after "Any registered person", thereby excluding bodies corporate and composition scheme electors from the corresponding rate entries.

Exclusion of specified taxpayers: notification narrows GST rate applicability to exclude bodies corporate and composition taxpayers.
The notification amends the Table of the earlier GST rate notification by inserting limiting phrases: at serial number 4 it adds "other than a body corporate" after "Any person", and at serial number 5AB it adds "other than a person who has opted to pay tax under composition levy" after "Any registered person", thereby restricting the applicability of those entries.

Reverse charge mechanism excludes body corporates and composition taxpayers from applicability under amended CGST rate notification.
The Central GST rate notification is amended to exclude body corporate from the class described as "Any person" at serial number 4, and to exclude persons who have opted for the composition levy from the class described as "Any registered person" at serial number 5AB, thereby narrowing the reverse charge mechanism's applicability.

Reverse charge mechanism narrowed to apply to any person other than a body corporate under IGST notification.
Inserts the words "other than a body corporate" after "Any person" in column (3) against serial number 5 of Notification No. 10/2017-Integrated Tax (Rate), thereby excluding bodies corporate from the class of recipients captured by that IGST reverse charge entry; amendment effected by Notification No. 07/2025-Integrated Tax (Rate), dated 16 January 2025, pursuant to GST Council recommendations.

Reverse charge mechanism scope narrowed to exclude body corporates and composition taxpayers under Union Territory GST rate notification.
The notification amends the UTGST rate table to exclude specified classes from reverse charge coverage: it inserts "other than a body corporate" after "Any person" at serial number 4, column (3), and inserts "other than a person who has opted to pay tax under composition levy" after "Any registered person" at serial number 5AB, column (4), thereby removing body corporates and composition-scheme taxpayers from the respective entries' applicability under the UTGST rate provisions.

Extension of GSTR-8 filing deadline: December month returns now due by January twelfth under state GST rules.
The Commissioner, under the proviso to section 52(4) read with section 168 of the West Bengal GST Act and on the Council's recommendation, extends the time for furnishing FORM GSTR-8 for December 2024 until 12 January 2025, under sub section (4) of section 52 read with rule 67 of the West Bengal GST Rules, 2017; the notification is deemed effective from 10 January 2025.

Amendment to State GST rate notification narrows transmission wording, adds motor accident fund exemption and insurer definition.
The notification amends the Gujarat State GST rate schedule by substituting "transmission and distribution" with "transmission or distribution" for a specified entry, inserting an exemption entry for services of the Motor Vehicle Accident Fund related to third party motor insurance, adding approved National Skill Development Corporation training partners to a beneficiary list, omitting a listed item in paragraph 2 effective from the specified date, and inserting a statutory definition of "insurer" adopting the Insurance Act meaning.

GST exemption amendment expands insurance, transmission, and skill-training entries under the Sikkim rate notification.
The amendment revises exemption entries under the Sikkim GST notification by substituting "transmission or distribution" for "transmission and distribution," inserting a nil-rated exemption for insurance services provided by the Motor Vehicle Accident Fund, and extending an exemption entry to a training partner approved by the National Skill Development Corporation. It also omits one definition item from 1 April 2025 and inserts a definition of "insurer" by reference to the Insurance Act, 1938.

GST exemption for Motor Vehicle Accident Fund insurance services clarified; insurer definition and training partner inclusion updated.
The notification amends the state GST rate schedule by substituting "transmission or distribution" for "transmission and distribution" at serial 25A; inserting serial 36B to exempt services of insurance provided by the Motor Vehicle Accident Fund funded by insurers' contributions for third-party motor insurance with nil state tax; adding as item (f) at serial 69 a training partner approved by the National Skill Development Corporation; omitting item (w) from paragraph 2 and inserting a definition that "insurer" has the meaning in subsection (9) of section 2 of the Insurance Act, 1938.

GST exemption for Motor Vehicle Accident Fund insurance clarified; transmission or distribution wording and insurer definition amended.
The notification amends the GST schedule by substituting "transmission or distribution" for "transmission and distribution," inserting a nil rated entry exempting insurance services provided by the Motor Vehicle Accident Fund funded by insurers' contributions from third party motor premiums, adding a training partner approved by the National Skill Development Corporation to listed services, omitting a listed item effective from the first day of April next year, and defining "insurer" consistent with the Insurance Act.

GST rate amendment: Motor Vehicle Accident Fund insurance services exempted; insurer definition added and 'transmission or distribution' wording clarified.
The State GST rate notification is amended to substitute "transmission or distribution" for "transmission and distribution" at serial 25A; to insert serial 36B exempting services of insurance provided by the Motor Vehicle Accident Fund (funded by insurer contributions from third party motor insurance premiums) at Nil rate; to add as exempt recipients training partners approved by the National Skill Development Corporation at serial 69; to omit item (w) effective from April 1, 2025; and to insert a definition of "insurer" by reference to the Insurance Act.

Exemption for Motor Vehicle Accident Fund insurance services introduced, with transmission/distribution wording adjusted and insurer defined.
The amendment clarifies exemption scope by substituting "transmission and distribution" with "transmission or distribution", inserts an exemption for services of insurance provided by the Motor Vehicle Accident Fund funded by insurers from third party motor insurance premiums, and adds a training partner approved by the National Skill Development Corporation to the specified entry. It omits item (w) effective from 1 April 2025 and adds a definition of "insurer" adopting the Insurance Act meaning, as further amendments to Notification No. 9/2017-Integrated Tax (Rate).

GST nil-rating for Motor Vehicle Accident Fund insurance services; insurer definition added and training partner included.
The notification amends the Central Tax (Rate) schedule by substituting "transmission and distribution" with "transmission or distribution" at serial 25A; inserting a nil-rated entry for services of insurance provided by the Motor Vehicle Accident Fund (contributions made by insurers from third-party motor insurance premiums) as serial 36B; adding a training partner approved by the National Skill Development Corporation as item (f) at serial 69; omitting item (w) in paragraph 2 effective 1 April 2025; and adding a definition that "insurer" has the meaning in the Insurance Act.

Insurance exemption: Motor Vehicle Accident Fund services added as nil-rated; transmission wording and insurer definition amended.
The notification amends the UTGST rate schedule by substituting "transmission and distribution" with "transmission or distribution" at serial 25A, inserting a nil-rated entry for insurance services of the Motor Vehicle Accident Fund as new serial 36B funded by insurers' contributions from third-party motor insurance premiums, adding training partners approved by the National Skill Development Corporation to the serial 69 exemptions, omitting item (w) effective 1 April 2025, and inserting a definition that "insurer" has the meaning under the Insurance Act.

Extension of GSTR-7 due date: December 2024 return may be filed until January 12, 2025.
The Commissioner of State Tax, on the Council's recommendation and under sub section (6) of section 39 read with section 168 of the West Bengal GST Act, 2017, extends the time for furnishing FORM GSTR-7 for December 2024 under sub section (3) of section 39 read with rule 66 of the West Bengal GST Rules, 2017, until 12 January 2025, with the notification deemed effective from 10 January 2025.

Specified premises designation allows hotel accommodation suppliers to opt in or opt out, determining GST declaration obligations.
Amendment substitutes clause (xxxvi) to define specified premises as premises that (a) in the preceding financial year provided hotel accommodation above the per-unit per-day threshold, (b) are declared as specified by a registered supplier between 1 January and 31 March of the preceding financial year, or (c) are declared as specified by a registration applicant within fifteen days of acknowledgement. It adds Annexures VII-IX prescribing opt-in and opt-out declaration forms, filing windows, per-premises filing requirement, continuing effect across financial years, and required identification details.

Specified premises classification for hotel accommodation enables opt in and opt out declarations affecting annual GST premises status.
Amendment defines "specified premises" for hotel accommodation providers by prior year high value supply or by filing opt in declarations within prescribed windows; provides Annexures VII-IX for opt in by registered persons, opt in by registration applicants, and opt out by registered suppliers; requires separate filings per premises with dated acknowledgments to the jurisdictional GST authority and prescribes that declarations apply for the full financial year and continue unless changed by the prescribed opt out procedure.

Specified premises designation governs opt in and opt out declarations for hotel accommodation suppliers, altering registration and filing timelines.
Amendment redefines specified premises for hotel accommodation suppliers effective 1 April 2025: a premises is a specified premises if it previously supplied accommodation above a monetary threshold, or if a registered supplier files an opt in declaration between 1 January and 31 March of the preceding financial year, or if an applicant files an opt in declaration within fifteen days of registration acknowledgement. The amendment inserts Annexures VII-IX prescribing opt in and opt out declaration formats and timelines, requiring separate filings for each premises.

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.