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.

Inland Container Depot recognition: Kishangarh added for import unloading and export loading under Customs Act provisions.
Designates Kishangarh as an Inland Container Depot in Rajasthan by inserting item (x) at serial number 10 of the notification Table, authorising the unloading of imported goods and the loading of export goods or any class of such goods. The Central Board exercises its powers under the Customs Act to amend the principal notification and explicitly extends the list of authorised Inland Container Depots for specified import and export handling activities.

Commencement dates for GST amendment provisions staggered, specifying immediate, deemed and deferred effective commencements.
Notification prescribes staggered commencement dates for the West Bengal Goods and Services Tax (Amendment) Act, 2024, declaring section 1 effective immediately and designating separate dates on which various subsections and sections shall be deemed or shall come into force, distinguishing deemed earlier commencements, later effective dates, and deferred subsections by specific appointment under the Act's commencement provision.

Scientific Research approval for a hospital unit secures income-tax deduction eligibility for specified assessment years.
Central Government approves Shri Chaitanya Health and Care Trust for its unit Bhaktivedanta Hospital & Research Institute, Thane, Maharashtra, as eligible for Scientific Research recognition under the category University, college or other institution for purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with Rules 5C and 5E of the Income-tax Rules, 1962, with effect from publication and applicable to assessment years 2025-26 to 2029-30.

IFSC tax eligibility clarified: VC, retail fund and IFSC finance company conditions and operational limits specified for tax treatment.
Rules amend the Income-tax Rules to (1) treat Venture Capital Funds under clause (23FB) of section 10 as Category I Alternative Investment Funds regulated under IFSC Fund Management Regulations, (2) prescribe permitted activities and a foreign currency interest requirement for Finance Companies in IFSCs under section 94B, and (3) impose investor diversification, asset concentration and listing/compliance conditions for retail schemes and Exchange Traded Funds qualifying under clause (4D) of section 10, with updated definitions cross referencing IFSC Fund Management Regulations.

Biometric Aadhaar authentication centres designated for GST registration applicants; provides photo and original-document verification at assigned locations.
Notification designates specified Facilitation Centres and their addresses to perform biometric-based Aadhaar authentication, photograph capture and verification of original documents uploaded with GST registration applications for applicants within the listed jurisdiction areas, under the authority of the proviso to sub-rule (4A) of rule 8 of the Tamil Nadu GST Rules, 2017, and sets an implementation commencement date.

Unified Pension Scheme option creates assured payouts with individual and pooled corpuses under NPS, subject to qualifying service and transfers.
Introduction of a Unified Pension Scheme option within the National Pension System for Central Government employees covered by NPS, effective 1 April 2025. The scheme provides Assured Payout on superannuation after specified qualifying service thresholds, excludes removal/dismissal/resignation, and combines an individual corpus (employee 10% + matching employer 10%) with a Government-funded pool corpus (additional contribution) to support payouts. Employees may choose investment options for the individual corpus under PFRDA regulation; a benchmark corpus computed by PFRDA determines transfers to the pool corpus at retirement to authorise assured payouts, with proportional payouts for shortfalls and specified family, dearness relief and lump sum provisions.

Minimum Import Price restriction on glufosinate imports: below CIF threshold restricted, at-or-above threshold permitted free.
Amendment places a Minimum Import Price-linked condition on Glufosinate Technical (purity min 95% w/w): imports are Restricted if CIF value is below Rs. 1289 per kg and Free if CIF value is Rs. 1289 per kg or above, subject to registration and non-prohibition under the Insecticides Act, 1968; the condition is extended and will be reviewed after one year from this notification.

Late fee waiver under MGST Act: excess late fees waived where reconciliation statement is later filed, refunds excluded.
The Government authorizes a waiver of late fees exceeding the amount payable up to the date of filing the annual return in FORM GSTR-9 for registered persons who were required to submit a reconciliation statement in FORM GSTR-9C but failed to do so and who subsequently furnish FORM GSTR-9C by the prescribed cut off; refunds of late fees already paid for delayed FORM GSTR-9C filing are excluded.

Temporary identification number enables non registrants required to remit GST to be assigned an ID and ordered to seek registration.
A new rule authorises the proper officer to grant a temporary identification number to persons not liable to registration but required to make payment, by issuing an order in Part B of FORM GST REG-12. The substituted FORM GST REG-12 contains Part A for temporary registration/suo moto registration and Part B for temporary identification numbers, records personal and optional bank details, sets an effective date and temporary ID, directs filing for proper registration within ninety days, and mandates sending a copy of the order to the corresponding jurisdictional authority.

Late fee waiver for delayed GST annual return reconciliation statement applies to eligible registered persons under specified conditions.
Late fee payable for delayed furnishing of the annual return and reconciliation statement under the Sikkim Goods and Services Tax Act, 2017 is waived to the extent it exceeds the late fee payable up to the date of furnishing of FORM GSTR-9, for specified financial years. The concession applies to registered persons who were required to furnish FORM GSTR-9C along with FORM GSTR-9 but failed to do so, and who subsequently furnish FORM GSTR-9C on or before 31 March 2025. No refund is admissible for late fee already paid.

Late fee waiver for excess GST annual-return penalties where GSTR-9C is filed by the specified deadline.
A waiver is provided so that where late fee for the annual return (FORM GSTR-9) for specified financial years exceeds the late fee payable up to the date of furnishing FORM GSTR-9, the excess is waived for registered persons who failed to furnish FORM GSTR-9C with the annual return but subsequently furnish FORM GSTR-9C on or before 31 March 2025; no refund of late fee already paid for delayed furnishing of FORM GSTR-9C is available.

Late fee waiver for delayed GST reconciliation: excess fees waived if reconciliation statement filed by the specified cutoff.
Waiver of excess late fees under section 47 is provided where registered persons who were required to furnish reconciliation statement in FORM GSTR-9C with the annual return in FORM GSTR-9 failed to submit it with the return but subsequently furnish FORM GSTR-9C on or before the prescribed cutoff; no refund is available for late fees already paid for delayed furnishing of FORM GSTR-9C.

Temporary identification number rules expand GST payment compliance and update registration forms for composition taxpayers.
The rules are amended to enable the proper officer to grant a temporary identification number to a person not liable to registration but required to make payment under the Act, and to issue the order in FORM GST REG-12. Related amendments extend rule 19 to cover intimation in FORM GST CMP-02 and update rule 87 to operate with rule 16A. FORM GST REG-12 is substituted to reflect temporary registration, suo motu registration, and temporary identification number procedures.

Temporary identification number introduced for non-registrants required to make GST payments, enabling temporary compliance and directed registration.
Rule 16A authorises the proper officer to grant a temporary identification number to any person not liable to registration but required to make payments under the Act, by issuing an order in Part B of FORM GST REG-12. The substituted FORM GST REG-12 provides Part B fields for identity, contact, bank details, effective date and the temporary ID, and requires filing a proper registration application within ninety days and sending a copy of the order to the corresponding jurisdictional authority.

Re-assignment of central excise and service tax appeals directs designated officers to hear and decide appeals filed with appellate commissioners.
Re-assignment of central excise and service tax appeals appoints specified Principal Additional Director General or Additional Director General officers within the territorial jurisdiction of a Principal Chief Commissioner or Chief Commissioner as Central Excise Officers, vests them with all powers under the Central Excise Act and the Finance Act and rules, and assigns them, together with Principal Commissioners and Commissioners (including Audit and Appeals), the jurisdiction to pass orders in appeal for appeals filed on or after 1 July 2017 with the Commissioner (Appeals) in the territorial jurisdiction specified.

GST notification amendment expands coverage to include food inputs for fortified rice kernel supply, effective retrospectively.
Amendment adds to the Table entry for fortified rice kernel (premix) supply for ICDS or similar schemes the words "(3) food inputs for (1) above," thereby extending the notification's coverage to include inputs used for the specified fortified rice kernel supply; the amendment is deemed effective from 16 January 2025.

Pre-packaged and labelled definition redefined to cover retail packages within prescribed size limits; gene therapy added to schedule.
Amendment inserts a new schedule entry for Gene Therapy and replaces the Explanation's clause (ii) to define "pre-packaged and labelled" as retail commodities contained in pre-packed packages within prescribed size limits under the Legal Metrology Act, 2009, where the package or affixed label must bear the required declarations; the changes take effect from 16th January, 2025.