Scope of GST liability narrowed: certain persons and composition taxpayers excluded from specified notification's applicability.
The notification amends the Table of a prior Odisha GST notification by adding targeted exclusions: at serial number 4 the words "other than a body corporate" are inserted after "Any person", and at serial number 5AB the words "other than a person who has opted to pay tax under composition levy" are inserted after "Any registered person"; the amendment is effective from 16th January, 2025 under powers of the Odisha GST Act.

GST amendment updates wording for transmission or distribution, adds Motor Vehicle Accident Fund insurance entry and insurer definition.
The Odisha GST notification is amended to substitute "transmission and distribution" with "transmission or distribution" at serial 25A, to insert serial 36B for insurance services provided by the Motor Vehicle Accident Fund (funded by insurer contributions from third-party motor insurance premiums) under Heading 9971/9991 with nil tax columns, to add a training partner approved by the National Skill Development Corporation at serial 69, to omit item (w) from paragraph 2 effective 1 April 2025, and to insert a clause defining "insurer" by reference to the Insurance Act, 1938.

Specified premises designation for hotel accommodation clarified; opt-in and opt-out declaration regime introduced for annual application.
The notification replaces the definition of "specified premises" for hotel accommodation suppliers to include premises with preceding-year unit accommodation values exceeding seven thousand five hundred rupees per unit per day, premises declared as specified by a registered supplier between 1 January and 31 March of the preceding financial year, and premises declared as specified by a registration applicant within fifteen days of acknowledgement. It inserts Annexures VII-IX prescribing opt-in and opt-out declaration forms and requires separate filing per premises, with declarations continuing across financial years unless altered.

Tax rate amendment changes the notified GST rate for a specified supply, made effective retrospectively.
The notification substitutes the Table entry at serial number four, column (4) of the earlier Finance Department notification with 9%, under the powers of sub section (1) of Section 11 of the Odisha Goods and Services Tax Act, 2017, on the recommendation of the GST Council, and declares the amendment to be effective retrospectively from 16th January, 2025.

Diamond Imprest Authorisation enables import of natural cut and polished diamonds against export obligations with mandated value addition.
The Diamond Imprest Authorisation permits temporary import of specified Natural Cut and Polished Diamonds against mandatory physical export, excluding lab-grown diamonds, subject to a minimum value addition requirement to be realized in free foreign exchange. Eligibility is restricted to higher-status exporters meeting prescribed export performance and tax filing conditions, with import entitlements linked to average past exports and capped. Imports are exempt from specified customs duties, subject to an Actual User and pre-import condition, non-transferable, require recordkeeping, and must meet export obligations within defined timeframes.

Cruise ship operator tax rules under section 44BBC require non-residents to satisfy specified vessel, voyage and operation conditions.
Amendment adds special provisions under section 44BBC for non-resident cruise ship operators: to qualify they must operate passenger ships meeting prescribed size or capacity and passenger facilities; run scheduled voyages or shore excursions touching at least two Indian seaports or the same Indian seaport twice; carry passengers primarily rather than cargo; and operate in accordance with procedures or guidelines issued by the Ministry of Tourism or Ministry of Shipping.

Extension of GST return deadline: FORM GSTR-8 filing window extended to allow late submission.
The Commissioner of State Tax, exercising powers under the proviso to sub section (4) of section 52 read with section 168 and rule 67, extends the time limit for furnishing FORM GSTR-8 for December 2024 until the 12th day of January, 2025; the notification is deemed effective from the 10th day of January, 2025.

Extension of GSTR-7 filing deadline: December return extended to a specified January due date under GST filing rules.
The Commissioner of State Tax has extended the time-limit for furnishing FORM GSTR-7 for December 2024 to the twelfth day of January 2025 for registered persons required to deduct tax at source, and declares the extension to be effective from the tenth day of January 2025.

Extension of return filing deadline: FORM GSTR-6 for Input Service Distributors extended to 15th January 2025.
The Commissioner, under the Puducherry GST Act and Rules and on the Council's recommendation, has extended the time-limit for furnishing FORM GSTR-6 by Input Service Distributors for December 2024 until 15th January 2025, and the notification is deemed to have come into force from 10th January 2025.

Extension of return filing deadline: non-resident taxable persons may file FORM GSTR-5 for December under the extended timeline.
The Commissioner of State Tax, under statutory powers and on the Council's recommendation, extends the time for furnishing returns by non resident taxable persons in FORM GSTR-5 for December 2024 until the 15th day of January, 2025; the notification is deemed to have come into force from the 10th day of January, 2025.

Extension of GSTR-3B filing deadline for specified registrants; staggered additional time granted for monthly and quarterly returns.
The Commissioner, under sub section (6) of section 39 read with section 168 of the Puducherry GST Act, extends the time for furnishing FORM GSTR 3B electronically: the monthly return for December 2024 is extended to 22 January 2025; the quarterly return for October-December 2024 is assigned staggered due dates by principal place of business-24 January 2025 for one class of States/UTs and 26 January 2025 for the other class. The notification is deemed effective from 10 January 2025.

Extension of GSTR-1 filing deadline for specified taxpayers, providing staggered relief for monthly and quarterly filers.
An inserted proviso extends the time-limit for furnishing details of outward supplies in FORM GSTR-1: a short extension for registered persons required to furnish returns under the primary return-filing provision for the monthly tax period, and a slightly later extension for registered persons filing under the statutory proviso for the quarterly tax period; the notification is issued by the Commissioner of State Tax and is deemed effective from an earlier specified date.

Export quota increase for artificially propagated agarwood and agar oil, subject to Certificate of Origin and CITES permit requirements.
The notification increases state-wise annual export limits for Agarwood (Aquilaria malaccensis) chips, powder and agar oil sourced from artificially propagated plantations and makes export authorisation conditional on an attested Certificate of Origin following physical inspection by an authorised Forest Department officer, a certified photograph of the products, an undertaking of compliance with CITES harvesting conditions, and submission of a valid CITES permit at the time of actual export; stock verification by PCCF nominated authorities and state-wise allocations are prescribed, effective immediately.

Free import policy for tur/pigeon peas extended, preserving unrestricted import status under foreign trade regulatory powers.
The import policy for Tur/Pigeon Peas (Cajanus cajan), ITC(HS) 07136000, is amended to extend the Free import status from the previously stated date up to 31.03.2026, pursuant to powers under the Foreign Trade (Development and Regulation) Act, 1992 and relevant provisions of the Foreign Trade Policy, 2023.

Appeal pending status under Direct Tax Vivad Se Vishwas Scheme treated as existing for scheme eligibility and tax calculation.
Order under section 98(1) treats appeals filed after the specified reference date but within the normal appellate period and without condonation applications as pending on that date, recognises such persons as appellants for the Direct Tax Vivad Se Vishwas Scheme, 2024, mandates calculation of disputed tax on the basis of the appeal, and directs that all Scheme provisions and rules apply accordingly.

Extension of GSTR 8 filing deadline: the monthly e commerce supplier statement filing window is extended under GST provisions.
The due date for furnishing FORM GSTR 8 for December 2024 (statement of outward supplies effected through e commerce operators) is extended until the twelfth day of January 2025. The extension is issued under the proviso to the GST provision governing e commerce operator statements read with the rule on furnishing such statements, and the notification is deemed to have been issued on the tenth day of January 2025.

TDS return filing deadline extended for GST withholding taxpayers to permit delayed submission under statutory extension authority.
Extension granted for furnishing Form GSTR-7 required of persons deducting tax at source; the Commissioner, on Council recommendation and under statutory powers, extended the deadline for filing the prescribed return for the specified tax period and treated the notification as having effect from an earlier deemed date.

Return filing deadline for Input Service Distributor extended, allowing FORM GSTR-6 to be furnished by the January due date.
The Commissioner has extended the time for furnishing the return in FORM GSTR-6 for December, 2024 until the 15th day of January, 2025; the notification is deemed effective from the 10th day of January, 2025.

GSTR-5 filing deadline extended for non-resident taxpayers, granting additional time to furnish the monthly return under Assam GST provisions.
The Principal Commissioner, under the Assam Goods and Services Tax Act and rules, extends the time limit for furnishing Form GSTR-5 by non-resident taxable persons for the relevant month to a later date in January 2025, acting on the Council's recommendation; the notification is deemed issued earlier in January 2025, thereby giving retrospective effect to the extension for that return period.

Extension of GSTR-3B filing deadline granted, shifting due dates for monthly and quarterly returns for specified Assam-registered persons.
Extension of filing timelines for electronic submission of FORM GSTR-3B: the monthly return for December 2024 is extended to 22 January 2025, and the quarterly return for October-December 2024 is extended until 26 January 2025 for registered persons whose principal place of business is in the State of Assam; the notification is deemed issued on 10 January 2025.