GST schedule amendment adds Gene Therapy and revises pre-packaged and labelled criteria for specified retail-sale commodities.
The Madhya Pradesh SGST notification inserts serial number 105A for Gene Therapy in the Schedule to the notification dated 30 June 2017. It also replaces the definition of "pre-packaged and labelled" to cover retail-sale commodities of not more than 25 kilograms or 25 litres that are pre-packed and subject to mandatory package or label declarations under the Legal Metrology Act, 2009 and its rules. The amendments are deemed effective from 16 January 2025.

Fortified Rice Kernel classification receives revised SGST schedule treatment, alongside an updated definition of pre-packaged and labelled commodities.
Madhya Pradesh SGST rate notification is amended to insert Fortified Rice Kernel (FRK) under the 2.5% Schedule and include FRK in the relevant 9% Schedule entry. The explanation of "pre-packaged and labelled" is substituted to cover retail-sale commodities in packages of not more than 25 kg or 25 litres that are pre-packed and required to bear legal metrology declarations. The amendments are deemed effective from 16 January 2025.

Specified premises status for hotel accommodation now operates through premises-wise opt-in and opt-out declarations with continuing effect.
Madhya Pradesh SGST revises "specified premises" for hotel accommodation services, covering premises exceeding the prescribed daily accommodation-value threshold and premises voluntarily declared by suppliers or registration applicants. Registered suppliers may opt in during the prescribed preceding-financial-year period, while applicants may declare status shortly after registration acknowledgement. The status continues in later financial years unless an opt-out declaration is filed. Prescribed separate, premises-wise formats govern opt-in and opt-out declarations.

Madhya Pradesh SGST exemption notification amends the specified table rate for serial number 4, effective from January 2025.
The Madhya Pradesh SGST exemption notification issued under section 11 of the Madhya Pradesh Goods and Services Tax Act, 2017 is amended by substituting the rate shown against serial number 4 in column (4) of its table. The specified rate is increased from 6% to 9%. The amendment, made in the public interest on the Council's recommendations, is deemed effective from 16 January 2025.

Statement of income distribution: electronic filing and reporting requirements for trusts and funds to authorities and recipients.
Persons responsible for paying or crediting income on behalf of business trusts, securitisation trusts and investment funds must electronically furnish prescribed e Forms to the tax commissioner of the jurisdiction where the entity's principal office is situated and provide downloadable, verified statements to unit holders or investors. Forms 64A-64F set out detailed itemisation by heads of income, recipient identification, required attachments and accountant verification; the tax systems administration must specify filing procedures, portal standards, and security, archival and retrieval policies.

Appellate authority appointments centralize appeal jurisdiction by specified cadres to hear GST assessment orders across divisions.
Appointment of Appellate Authorities under the Telangana Goods and Services Tax Act, 2017 is made pursuant to section 3 read with section 4(1), section 2(8) and section 107(1) of the Act and Rule 109A of the Rules, designating specified cadres to hear appeals against orders of adjudicating authorities and setting out the divisions and corresponding appellate officers, with an operative commencement date.

GST appellate authority appointments allocate territorial jurisdiction and confer rule-based appellate powers on designated Additional Commissioners.
Specified Zonal Additional Commissioners of State Tax are appointed as Appellate Authorities under the Madhya Pradesh GST Act and rule 109A of the Madhya Pradesh GST Rules. They may exercise the powers and perform the duties assigned to Appellate Authorities. Territorial jurisdiction is allocated across Indore Zone-01 and Jabalpur Zone, Indore Zone-02 and Gwalior Zone, and Bhopal Zone. Earlier notifications are superseded, subject to preservation of the notification dated 14 January 2020.

Appointment to Advance Ruling Authority: Senior Joint Commissioner appointed as member under the West Bengal GST Act.
The Governor, exercising authority under section 96(2) of the West Bengal Goods and Services Tax Act, 2017, appoints Sri Jaydip Kumar Chakrabarti, Senior Joint Commissioner of State Tax, as a member of the West Bengal Authority for Advance Ruling, by official notification and specifies the commencement of the appointment as notified by the Finance Department, Revenue.

Customs exemption condition removal alters applicability for specified tariff entries under amendment, effective immediately by government action.
Amendment to Notification No. 50/2017-Customs replaces the entry "84" with "-" in column (6) for S.No. 551 and S.No. 555, thereby removing the specified conditional restriction for those tariff entries; the change is made under statutory powers in the Customs and Customs Tariff Acts and comes into force with immediate effect.

Designation amendment replaces Joint Commissioner wording with Additional Commissioner, Trade and Taxes in Delhi notification.
Corrigendum replaces the phrase "An officer not below the rank of Joint Commissioner" in the cited Finance Department notification with Additional Commissioner, Trade and Taxes, Department of Trade and Taxes, Delhi, and declares that the remainder of the notification remains unchanged.

Late fee waiver for registered persons filing Form GSTR-9C with annual return by the specified compliance deadline.
State authority waives the portion of late fee that exceeds the late fee payable up to the date of furnishing FORM GSTR-9 for registered persons who failed to submit FORM GSTR-9C with the annual return but who subsequently furnish FORM GSTR-9C within the prescribed compliance window; no refund of late fee already paid is available.

Temporary identification number for non-registrants enables payment compliance while requiring subsequent registration application within prescribed period.
The rules authorize issuance of a temporary identification number where a person is not liable to registration but must make payments under the Act; the proper officer may grant the temporary ID and record it in Part B of FORM GST REG-12. The amendment substitutes FORM GST REG-12 to provide Part A for temporary registration/suo moto registration and Part B for temporary identification numbers, prescribes required particulars and bank details, and directs that recipients apply for proper registration within a specified period. Amendments to rule 19(1) and rule 87(4) reference the new provisions.

Authorised Importer Premises clearance enables eligible importers to store and clear specified imports under automated customs permission.
These regulations permit eligible importers holding Authorised Economic Operator Tier II/III status to move, store, examine and clear specified imported goods at designated Authorised Importer Premises within licensed bonded warehouses. Applicants must register with the Commissioner in the prescribed Form, undergo verification, declare intent in the bill of entry, and obtain automated electronic permission unless exceptions apply. Movement is under bond with sealing and custody obligations; importers must provide continuity bonds, maintain records, facilitate examination, clear or remove goods within the prescribed period, and remain subject to suspension, penalty and possible Board exemptions.

Specified premises definition updated; Maharashtra adopts central notification clause and substitutes Explanation item (c) before commencement.
The notification amends the Explanation to Notification No. 17/2017-State Tax (Rate) by substituting item (c) so that "specified premises" has the same meaning as assigned in clause (xxxvi) of paragraph 4 of Notification No. 11/2017-Central Tax (Rate). The amendment is made under the State's power in section 9(5) of the Maharashtra GST Act and replaces the prior wording of item (c) in the principal notification.

State Tax Rate amendment excludes body corporates and composition taxpayers from specified entries, effective from January.
The notification amends specified table entries in the State Tax (Rate) notification to exclude certain taxpayers: serial number 4 is revised to apply to "Any person other than a body corporate", and serial number 5AB is revised to apply to "Any registered person other than a person who has opted to pay tax under composition levy". The amendments take effect from 16th January 2025.

Insurance services to Motor Vehicle Accident Fund exempted; transmission or distribution wording altered and 'insurer' defined.
The notification amends the State Tax (Rate) schedule by substituting "transmission or distribution" for "transmission and distribution", inserting a new entry granting a nil rate for insurance services by the Motor Vehicle Accident Fund funded by insurers' contributions from third party motor insurance premiums, adding a training partner approved by the National Skill Development Corporation as an exempt entity, omitting item (w) from paragraph 2, and defining insurer by reference to the Insurance Act; the amendment is effective 16 January 2025.

GST rate amendment increases tax on specified goods/services under Maharashtra notification, altering prior notified rate and coming into effect.
Amends the prior State Tax (Rate) notification by substituting the rate entry in the TABLE against S. No. 4, column (4), replacing the earlier notified rate with a new higher rate; the amendment is made under the Maharashtra GST Act on Council recommendation and public interest, and the notification specifies an operative commencement date in January 2025.

Tax rate amendment: adds 'food inputs for (a) above' to supplies for ICDS premix schemes under Maharashtra GST.
The notification inserts after the existing entry for "(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government," the words and symbols "(c) food inputs for (a) above." under the Table to Notification No. 39/2017-State Tax (Rate), thereby expressly including food inputs related to ICDS or similar approved schemes within the notification's operative classification; the amendment takes effect from the 16th day of January, 2025.

Specified premises definition updated to adopt clause reference, affecting e commerce operator tax liability effective April 1, 2025.
Substitutes item (c) in the Explanation to define specified premises by reference to clause (xxxvi) of paragraph 4 of the notification issued under G.O.(P) No.72/2017/TAXES, thereby aligning the definition used in the notification that imposes e commerce operator tax liability for specified intrastate supplies of services; amendment takes effect from 1 April 2025 and implements GST Council recommendations.

Reverse charge modifications exclude bodies corporate and composition taxpayers from specified reverse charge obligations under state GST notification.
The amendment narrows the notification on supplies taxable on reverse charge: at serial number 4, "Any person" is qualified to "Any person other than a body corporate," and at serial number 5AB, "Any registered person" is qualified to "Any registered person other than a person who has opted to pay tax under composition levy." These changes are effective from 16th January, 2025.