GST payment deadlines under section 128A are notified for waiver of interest and penalty in specified cases.
The Government of Andhra Pradesh has notified dates for payment of tax payable under section 128A for registered persons covered by notices, statements, or orders referred to in clauses (a), (b), or (c) of that provision. For one class of cases, payment may be made on or before 31 March 2025 for waiver of interest or penalty, or both. In cases involving redetermination of tax following directions under section 75(2), payment may be made up to six months from the date of the order under section 73.

Tariff value fixation: updated customs values for edible oils, metals and areca nut effective from 14th March 2025.
Substitution of TABLE 1, TABLE 2 and TABLE 3 in the principal customs notification fixes tariff value benchmarks for specified imported goods-edible oils and brass scrap (per metric tonne), gold and silver (per unit weight, with specified exclusions and explanations), and areca nut-under section 14(2) of the Customs Act, 1962; the amendment takes effect from 14th March, 2025.

Jurisdiction of Central Tax Officers revised: district allocations and territorial waters redefined for specified CGST jurisdictions.
Substitutes specific Table entries in the principal notification defining CGST officer jurisdictions by replacing the district compositions for Alwar, Chennai Outer, Jaipur, Jodhpur, Madurai, Tiruchirapalli and Udaipur; includes specified inclusions and exclusions of local administrative areas and extends Madurai's description to cover territorial waters and underlying seabed where the baseline is in Tamil Nadu and Puducherry.

Biometric Aadhaar authentication: GST Suvidha Kendras designated to carry out Aadhaar-based verification under Rule 8(4A).
Designation of specified GST Suvidha Kendras as authorised locations for biometric Aadhaar authentication under sub rule (4A) of Rule 8 of the Uttar Pradesh GST Rules, 2017. The Commissioner notifies a Table mapping territorial jurisdictions and their jurisdictional offices to the appointed GST Suvidha Kendras, specifying the physical addresses that will perform Aadhaar-based biometric verification for the listed sectors and jurisdictions, with effect from the implementation date stated in the notification.

GST rule amendments update invoicing, refunds, demand proceedings, and waiver procedures under revised compliance workflows.
Amendment of the Andhra Pradesh Goods and Services Tax Rules, 2017 introduces updated cross-references, time limits, refund-related conditions, demand-proceeding procedures, and prescribed forms in line with recent GST changes, including references to section 74A and revised compliance workflows for tax administration. The amendments adjust provisions relating to invoicing, returns, refund computation, summary and conclusion of proceedings, intimation forms, and the handling of tax, interest, and penalty payments in specified demand and recovery situations. A new time limit is prescribed for issuing a tax invoice where the recipient is required to issue the invoice, and filing timelines are inserted for certain monthly statements. Related provisions governing refunds, rectification of demand proceedings, and intimation of payment are updated to cover proceedings under section 74A, while certain refund-computation exclusions and other procedural rules are omitted or substituted to align with the revised framework.

Definition of specified premises updated by reference to earlier notification, altering GST explanatory scope from the effective date.
The notification substitutes item (c) of the Explanation to define specified premises by reference to clause (xxxvi) of paragraph 4 of notification II(2)/CTR/532(d-14)/2017, aligning the term with that earlier instrument under the authority of sub-section (5) of Section 9 of the Tamil Nadu Goods and Services Tax Act, 2017; the amendment is effective from 1 April 2025.

Exclusion from applicability: notification narrows GST applicability, excluding body corporates and composition levy registrants under state rules.
The notification amends the table in the cited Tamil Nadu SGST departmental notification by inserting exclusionary phrases: serial number 4 is amended to read "Any person other than a body corporate" and serial number 5AB is amended to read "Any registered person other than a person who has opted to pay tax under composition levy." The amendment is made under the State GST statute and is declared to be effective from the sixteenth day of January, two thousand twenty-five.

GST exemption amendments refine supply wording, add motor vehicle accident fund insurance services and training partner exemption.
Amendment substitutes "transmission and distribution" with "transmission or distribution" at serial 25A, inserts serial 36B (Heading 9971/9991) exempting Motor Vehicle Accident Fund insurance services funded by insurers' contributions from third party motor insurance premiums with nil tax entries, adds an exemption for National Skill Development Corporation approved training partners at serial 69, omits item (w) from paragraph 2 from 1 April 2025, and inserts a definition of "insurer" by reference to the Insurance Act, effective 16 January 2025.

Specified premises designation for hotel accommodation enables opt-in and opt-out declarations affecting registration and filing obligations.
The amendment redefines specified premises effective 1 April 2025: a premises is specified if prior-year accommodation sales exceeded the per-unit per-day threshold, or if a registered supplier timely files an opt in declaration between 1 January and 31 March of the preceding financial year, or if a registration applicant files an opt in within fifteen days of registration acknowledgement. Annexures VII-IX (effective 16 January 2025) prescribe the opt in and opt out declaration formats, require separate filings per premises, identification details, authorized signature and jurisdictional acknowledgement, and provide that declarations apply for the whole financial year and continue until altered by a subsequent declaration.

GST rate change for specified supply amends the notified rate and is deemed effective from mid January.
An amendment substitutes the previously notified tax rate in the TABLE entry of the Commercial Taxes and Registration Department notification dated 25 January 2018, replacing the earlier percentage with a higher percentage for the listed supply. The notification is issued under section 11(1) of the Tamil Nadu Goods and Services Act, 2017 and is deemed to have come into force from 16 January 2025, applying the substituted rate from that date.

GST exemption scope expanded to include food inputs for fortified rice kernel supplies under ICDS, altering notification provisions.
The notification inserts clause (c) in column 3 against S. No. 1 to include food inputs for Fortified Rice Kernel (Premix) supplies made for ICDS or similar schemes approved by the Central or any State Government; the amendment is effected under powers of sub section (1) of section 9 of the Tamil Nadu GST Act, 2017 and is deemed effective from 16th January 2025.

GST amendment: Gene therapy added and 'pre-packaged and labelled' redefined, altering classification and compliance obligations.
The notification inserts Gene Therapy into the Schedule as a new serial entry and replaces the Explanation's clause defining pre-packaged and labelled to mean retail commodities not exceeding twenty-five kilograms or twenty-five litres that are "pre-packed" under the Legal Metrology Act, 2009 and bear the required package or label declarations; the amendment is effective retrospectively from 16th January, 2025.

GST classification update: Fortified Rice Kernel added to reduced-rate schedules, packaging and labelling rules specified mid-January.
The notification inserts Fortified Rice Kernel (FRK) into Schedule I (2.5%) as a new entry and appends ", Fortified Rice Kernel (FRK)" to Schedule III (9%) against S. No. 15, and substitutes the Explanation clause (ii) after Schedule VII to define pre-packaged and labelled commodities as retail-ready packages up to 25 kg or 25 litre that are "pre-packed" under the Legal Metrology Act, 2009 and must bear the declarations required by that Act and its rules; the amendments take effect from 16th January, 2025.

Late fee waiver for delayed FORM GSTR-9C filing applies to specified annual returns, with no refund of fees already paid.
Late fee payable for delayed furnishing of FORM GSTR-9C is waived to the extent it exceeds the late fee otherwise payable under section 47, for annual returns relating to the financial years 2017-18 to 2022-23, where registered persons were required to file FORM GSTR-9C along with FORM GSTR-9 but failed to do so and subsequently furnish FORM GSTR-9C on or before 31 March 2025. The waiver does not extend to any refund of late fee already paid for such delay.

Unpublished price sensitive information expanded to cover varied corporate events; database entry timeframe shortened and trading window exception clarified.
Amendments expand the scope of unpublished price sensitive information to expressly list multiple corporate events and adverse developments-including rating changes, proposed fund raising, control affecting agreements, frauds or defaults, arrests of key persons, restructuring or settlement of borrowings, insolvency proceedings and resolution outcomes, forensic audit initiation and reports, regulatory or judicial actions, litigation outcomes, guarantees or indemnities outside the ordinary course, and changes to key licences or approvals-and direct that applicable SEBI materiality and fraud/default definitions apply.

Specified premises definition updated under Andhra Pradesh GST notification with effect from April 2025.
The Government of Andhra Pradesh amended the GST notification issued under section 9(5) of the Andhra Pradesh Goods and Services Tax Act, 2017 by substituting the definition of "specified premises" in the Explanation. The substituted expression is linked to the meaning assigned in clause (xxxvi) of paragraph 4 of G.O.Ms. No. 259, Revenue (Commercial Taxes) Department, dated 29.06.2017. The amendment was issued on the recommendations of the Goods and Services Tax Council and takes effect from 1 April 2025.

GST notification amendment narrows covered persons by excluding body corporates and composition levy taxpayers.
The Government of Andhra Pradesh amended an existing GST notification issued under section 9(3) of the Andhra Pradesh Goods and Services Tax Act, 2017, on the basis of GST Council recommendations. The amendment narrows the categories covered in the table by adding that "Any person" excludes a body corporate at serial number 4, and that "Any registered person" excludes a person who has opted for composition levy at serial number 5AB. The changes refine the scope of the earlier notification.

GST exemption notification amended to revise transmission services, add Motor Vehicle Accident Fund insurance services, and expand eligible recipients.
The notification amends the Andhra Pradesh GST exemption notification by substituting "transmission or distribution" for "transmission and distribution," inserting a nil-rated entry for insurance services provided by the Motor Vehicle Accident Fund against insurer contributions from third party motor vehicle insurance premiums, and adding a training partner approved by the National Skill Development Corporation to the specified recipient entry. It also omits one definition item with effect from 1 April 2025 and inserts a definition of "insurer" by reference to the Insurance Act, 1938.

Specified premises under Andhra Pradesh GST revised for hotel accommodation, with new opt-in and opt-out declaration rules.
Amends the Andhra Pradesh GST notification on hotel accommodation service by revising the definition of specified premises from 1 April 2025. The amended definition applies to premises meeting the prescribed value threshold, or premises covered by opt-in declarations filed by a registered supplier or a registration applicant within the specified time limits. It also inserts declaration formats for opt-in and opt-out treatment, requiring separate filing for each premises and providing continuing effect unless a contrary declaration is later filed.

GST exemption rate amended by substituting the earlier rate entry with a higher percentage, effective immediately.
An amendment under section 11(1) of the Andhra Pradesh Goods and Services Tax Act, 2017 substitutes the entry against S. No. 4 in the earlier notification's table, replacing the rate of "6%" with "9%". The amendment operates with immediate effect.