FORM GSTR-1 reporting deadlines extended for December and quarterly tax periods, allowing registered persons additional time for outward-supply details.
FORM GSTR-1 outward-supply reporting deadlines are extended for specified Telangana registered persons. Persons furnishing monthly returns for the December 2024 tax period may furnish FORM GSTR-1 up to 13 January 2025. Persons furnishing returns for the October to December 2024 tax period under the applicable proviso may furnish FORM GSTR-1 up to 15 January 2025. The amendment is deemed effective from 10 January 2025.

Search-cum-Selection Committee constituted to recommend Technical Member for State Bench of GSTAT, listing judicial and administrative members.
A Search-cum-Selection Committee is constituted to recommend appointment of a Technical Member (State) to the State Bench of the Goods and Services Tax Appellate Tribunal, formed under the relevant statutory scheme. Membership comprises the Chief Justice of the High Court as Chairperson, a retired judicial nominee of the Chief Justice, the Chief Secretary, senior Home Department and Finance Department officers, with the Finance Department providing secretarial assistance.

Advance Ruling Authority constituted for Delhi; specified central and state members appointed, effective on Gazette publication.
The Delhi Authority for Advance Ruling is reconstituted by administrative notification, superseding the prior December 2022 notification, with the Additional Commissioner (Legal), CGST Delhi North Commissionerate, as the Central Government member and an officer not below Joint Commissioner nominated by the Commissioner (DGST) as the State Government member, effective from publication in the Official Gazette.

Designation of authorized officer permits sharing of taxpayer information to identify beneficiaries under PMGKAY for food distribution.
The Central Government designates the Joint Secretary in the Department of Food and Public Distribution as the authorized officer under sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961, to receive and use income-tax payer information for identifying eligible beneficiaries under the Pradhan Mantri Garib Kalyan Anna Yojana (PMGKAY).

Temporary identification number framework expands under GST rules for payment obligations and revised registration forms.
The amendment rules insert a provision for grant of a temporary identification number to a person not liable for registration but required to make payment under the Act, and require the proper officer to issue the order in Part B of FORM GST REG-12. The rules also extend rule 19 to cover intimation in FORM GST CMP-02, amend rule 87 to refer to rule 16A, and substitute FORM GST REG-12 with revised formats for temporary registration and temporary identification number.

Late fee waiver for delayed GSTR-9C filing applies to specified years, with no refund of fees already paid.
Late fee under the Manipur Goods and Services Tax Act, 2017 is waived to the extent it exceeds the amount payable under section 47 up to the date of furnishing of FORM GSTR-9, for specified financial years from 2017-18 to 2022-23, for registered persons who were required to furnish FORM GSTR-9C with FORM GSTR-9 but later furnish FORM GSTR-9C on or before 31 March 2025. No refund is available of late fee already paid for delayed furnishing of FORM GSTR-9C.

Import policy amendment: goods under CTH 890690 reclassified from restricted to free, permitting their importation immediately.
Import policy for CTH 890690 (including 89069010 and 89069090) is amended: classification changed from Restricted to Free, effective immediately, removing prior import restrictions and permitting importation of the specified patrol/surveillance boats, air-cushion vehicles, remote operated vehicles and other items under the same tariff heading.

Reconstitution of State Level Screening Committee establishes specific officer membership and supersedes prior notification.
The Government reconstitutes the State Level Screening Committee under the Maharashtra Goods and Services Tax framework, naming an Additional Commissioner of State Tax (CST-HQR-G-0005), Mumbai, and an Additional Commissioner, Central GST, Audit-II Commissionerate, Mumbai Zone as members; the notification supersedes an earlier notification except for prior actions.

Liquidator filing obligations tightened with mandated electronic LIQ forms and compliance-linked penalties for reporting and auction processes.
The amendments require a Corporate Liquidation Account, mandate electronic filing of LIQ forms covering liquidation phases with accuracy and late-filing fees, and permit regulatory action for non-compliance. Auction rules now mandate bidder access for due diligence, an undertaking on ineligibility, prompt verification of the highest bidder by the liquidator, presentation of results to the consultation committee, and procedures to forfeit earnest money and consider the next bidder if ineligibility is found. Schedule and form revisions enhance disclosure of stakeholders entitled to unclaimed dividends and undistributed proceeds.

Voluntary liquidation filing obligations require periodic electronic submission of prescribed forms, accuracy, and fees for late filings.
The amendment requires the Board to maintain a Corporate Voluntary Liquidation Account with a scheduled bank, omits regulation 33, and inserts Regulation 41A imposing electronic filing obligations for Forms VL1-VL4 with event-linked timelines. Liquidators must ensure filings are accurate and complete; late submissions incur a fee per Form per month. The Board may take actions for failures, inaccuracies, or delays including refusal to issue or renew Authorisation for Assignment. Schedule I Form G is revised to require detailed stakeholder identification, amounts due, tax applicability and deduction details for unclaimed dividends or undistributed proceeds.

Grievance handling timeframe now runs from closure of all proceedings related to the insolvency process before adjudicatory fora.
The proviso to regulation 3(4) is amended so that the timeframe for lodging grievances runs from the date of closure of all proceedings related to the process under the Code before the Adjudicating Authority, the Appellate Authority, the High Court, or the Supreme Court, as the case may be.

Association in investigations clarified: involvement in conduct, report consideration or issuance of show cause notices now included.
The amendment inserts an explanation that "associated" means involvement in the conduct of an inspection or investigation, in the consideration of the inspection or investigation report, or in the issuance of a show cause notice, thereby clarifying the scope of association for regulatory investigatory purposes under the existing Inspection and Investigation Regulations.

Timeline extension increases procedural time limits for governance of insolvency professional agencies under model bye laws.
Amendment revises temporal limits in the model bye laws by substituting the shorter timelines in the proviso to sub clause (3) and in sub clause (5) of clause 12A with a longer period, thereby extending specified procedural time limits applicable to governance and compliance processes of insolvency professional agencies; the amendment takes effect on publication in the Official Gazette and is issued under the Board's enabling powers.

Supply of metal scrap: notification amended to include registered recipients and adjust Section 51 exclusions under GST.
The notification is amended by inserting clause (d) to include registered persons receiving metal scrap under Chapters 72-81 from other registered persons, and by substituting the third proviso so that the notification does not apply to supplies between persons specified under clauses (a)-(d) of Section 51(1) of the Act, except as to the person introduced by clause (d); the amendment is deemed effective from 10 October 2024.

Exclusion of metal scrap supplies from a state GST notification, carving out goods under specified tariff chapters.
An amendment inserts a proviso excluding suppliers of metal scrap, classified under Chapters 72-81 of the First Schedule to the Customs Tariff Act, 1975, from the scope of the earlier state GST notification; the State Government made the change under sub section (2) of section 23 of the Chhattisgarh Goods and Services Tax Act, 2017, and declared the amendment effective from the tenth day of October, 2024.

Late fee waiver for delayed GST TDS returns, nil-tax months exempted and excess fees waived from November enforcement.
Waiver of late fee for delayed filing of FORM GSTR-7 (GST TDS) for returns from June 2021 onwards: amounts exceeding twenty-five rupees per day of delay are waived; total late fee amounts in excess of one thousand rupees are waived; and where a month's State tax deducted at source is nil, the total late fee for that month is waived. The notification supersedes the earlier state notification and takes effect from 1 November 2024.

Rectification of input tax credit orders enables electronic remedy where credit becomes newly eligible, with prescribed forms and timelines.
Notifies a special rectification procedure enabling registered persons, who have not filed appeals, to electronically apply for rectification of orders confirming demand for alleged wrongful availment of input tax credit where that credit has become eligible under later statutory provisos. The issuing authority is the proper officer to decide applications and must, where possible, issue rectified orders within three months and upload summaries using prescribed electronic forms; the remedy is limited to the portion of the demand now eligible and natural justice must be observed if rectification adversely affects the applicant.

Waiver of interest and penalties: payment deadlines set to qualify under Section 128A with class-specific compliance periods.
Notification under Section 128A specifies payment dates for classes of registered persons to qualify for waiver of interest and/or penalties. One class-recipients of a notice, statement, or order as referenced in the section-must pay by 31.03.2025 to obtain the waiver. Another class-persons with notices under subsection (1) of Section 74 whose tax is re determined by a proper officer pursuant to appellate or judicial direction under subsection (2) of Section 75-may make payment within six months from the date of the re determination order under Section 73 to secure waiver eligibility. The notification is effective from 1st November, 2024.

Waiver of interest and penalty: new electronic procedure for applications and closure of GST demand proceedings under section 128A.
The amendment inserts references to section 74A across multiple rules and forms, adds rule 47A prescribing a thirty day limit for recipient issued invoices when the recipient is liable to pay tax, omits certain sub rules, and creates a comprehensive new rule 164 establishing electronic procedures (FORM GST SPL 01/02 etc.), eligibility conditions, documentation and timelines for waiver of interest and penalty under section 128A in respect of demands under section 73, with related form substitutions and modifications to appellate pre deposit limits and suspension/cancellation notices.

Commencement of amendment provisions: staggered activation of specified GST amendment sections on several prescribed dates.
Notification appoints commencement dates for provisions of the Goods and Services Tax (Amendment) Act, 2024, fixing four distinct dates and mapping specified clusters and individual sections of the Amendment Act to those dates, thereby delivering a staggered sectional commencement that brings each listed provision into legal effect on the date declared under the Amendment Act's commencement power.