GST exemption for Motor Vehicle Accident Fund insurance clarified; transmission or distribution wording and insurer definition amended.
The notification amends the GST schedule by substituting "transmission or distribution" for "transmission and distribution," inserting a nil rated entry exempting insurance services provided by the Motor Vehicle Accident Fund funded by insurers' contributions from third party motor premiums, adding a training partner approved by the National Skill Development Corporation to listed services, omitting a listed item effective from the first day of April next year, and defining "insurer" consistent with the Insurance Act.

GST rate amendment: Motor Vehicle Accident Fund insurance services exempted; insurer definition added and 'transmission or distribution' wording clarified.
The State GST rate notification is amended to substitute "transmission or distribution" for "transmission and distribution" at serial 25A; to insert serial 36B exempting services of insurance provided by the Motor Vehicle Accident Fund (funded by insurer contributions from third party motor insurance premiums) at Nil rate; to add as exempt recipients training partners approved by the National Skill Development Corporation at serial 69; to omit item (w) effective from April 1, 2025; and to insert a definition of "insurer" by reference to the Insurance Act.

Exemption for Motor Vehicle Accident Fund insurance services introduced, with transmission/distribution wording adjusted and insurer defined.
The amendment clarifies exemption scope by substituting "transmission and distribution" with "transmission or distribution", inserts an exemption for services of insurance provided by the Motor Vehicle Accident Fund funded by insurers from third party motor insurance premiums, and adds a training partner approved by the National Skill Development Corporation to the specified entry. It omits item (w) effective from 1 April 2025 and adds a definition of "insurer" adopting the Insurance Act meaning, as further amendments to Notification No. 9/2017-Integrated Tax (Rate).

GST nil-rating for Motor Vehicle Accident Fund insurance services; insurer definition added and training partner included.
The notification amends the Central Tax (Rate) schedule by substituting "transmission and distribution" with "transmission or distribution" at serial 25A; inserting a nil-rated entry for services of insurance provided by the Motor Vehicle Accident Fund (contributions made by insurers from third-party motor insurance premiums) as serial 36B; adding a training partner approved by the National Skill Development Corporation as item (f) at serial 69; omitting item (w) in paragraph 2 effective 1 April 2025; and adding a definition that "insurer" has the meaning in the Insurance Act.

Insurance exemption: Motor Vehicle Accident Fund services added as nil-rated; transmission wording and insurer definition amended.
The notification amends the UTGST rate schedule by substituting "transmission and distribution" with "transmission or distribution" at serial 25A, inserting a nil-rated entry for insurance services of the Motor Vehicle Accident Fund as new serial 36B funded by insurers' contributions from third-party motor insurance premiums, adding training partners approved by the National Skill Development Corporation to the serial 69 exemptions, omitting item (w) effective 1 April 2025, and inserting a definition that "insurer" has the meaning under the Insurance Act.

Extension of GSTR-7 due date: December 2024 return may be filed until January 12, 2025.
The Commissioner of State Tax, on the Council's recommendation and under sub section (6) of section 39 read with section 168 of the West Bengal GST Act, 2017, extends the time for furnishing FORM GSTR-7 for December 2024 under sub section (3) of section 39 read with rule 66 of the West Bengal GST Rules, 2017, until 12 January 2025, with the notification deemed effective from 10 January 2025.

Specified premises designation allows hotel accommodation suppliers to opt in or opt out, determining GST declaration obligations.
Amendment substitutes clause (xxxvi) to define specified premises as premises that (a) in the preceding financial year provided hotel accommodation above the per-unit per-day threshold, (b) are declared as specified by a registered supplier between 1 January and 31 March of the preceding financial year, or (c) are declared as specified by a registration applicant within fifteen days of acknowledgement. It adds Annexures VII-IX prescribing opt-in and opt-out declaration forms, filing windows, per-premises filing requirement, continuing effect across financial years, and required identification details.

Specified premises classification for hotel accommodation enables opt in and opt out declarations affecting annual GST premises status.
Amendment defines "specified premises" for hotel accommodation providers by prior year high value supply or by filing opt in declarations within prescribed windows; provides Annexures VII-IX for opt in by registered persons, opt in by registration applicants, and opt out by registered suppliers; requires separate filings per premises with dated acknowledgments to the jurisdictional GST authority and prescribes that declarations apply for the full financial year and continue unless changed by the prescribed opt out procedure.

Specified premises designation governs opt in and opt out declarations for hotel accommodation suppliers, altering registration and filing timelines.
Amendment redefines specified premises for hotel accommodation suppliers effective 1 April 2025: a premises is a specified premises if it previously supplied accommodation above a monetary threshold, or if a registered supplier files an opt in declaration between 1 January and 31 March of the preceding financial year, or if an applicant files an opt in declaration within fifteen days of registration acknowledgement. The amendment inserts Annexures VII-IX prescribing opt in and opt out declaration formats and timelines, requiring separate filings for each premises.

Specified premises criteria updated: new supply thresholds and opt-in/out declaration process affect hotel accommodation GST rates.
The notification redefines "Specified premises", effective 1 April 2025, to include premises meeting a prior year per unit accommodation value threshold, premises for which a registered supplier files an opt in declaration between 1 January and 31 March of the preceding financial year, and premises for which an applicant files an opt in within fifteen days of registration acknowledgement; it prescribes separate Annexure VII-IX templates for opt in and opt out declarations to be filed before the jurisdictional GST authority, each declaration to be filed separately for each premises.

Specified premises designation affects IGST treatment for hotel accommodation, enabling opt in/out declarations and annual filing requirement.
Amendment substitutes the definition of specified premises for IGST rate purposes effective 1 April 2025, defining such premises as those meeting a preceding year per unit tariff threshold, or those declared as specified premises by a registered supplier between 1 January and 31 March of the preceding financial year, or declared by a registration applicant within fifteen days of registration acknowledgment. The amendment inserts Annexures VII-IX prescribing standard opt in and opt out declarations, requires separate filings per premises, and provides that declarations apply for the stated financial year and continue thereafter unless rescinded.

Specified premises classification allows hotel providers to opt in or out for GST rate applicability via prescribed declarations.
The amendment defines Specified premises to include premises that previously supplied hotel accommodation above a per-unit per-day value threshold, premises declared as specified premises by registered suppliers within the prescribed January-March window before the financial year, and premises declared as specified premises by registration applicants within fifteen days of registration acknowledgement; it inserts Annexures providing opt-in and opt-out declaration forms, requires separate filing per premises, makes declarations binding for the stated financial year and subsequent years until changed, and comes into force from the first day of April.

Return filing extension for FORM GSTR-6 granted; new deadline set for December GST returns under statutory authority.
Extends the time limit for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the month of December, 2024 until the 15th day of January, 2025 under sub-section (6) of section 39 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 and rule 65 of the West Bengal Goods and Services Tax Rules, 2017; the notification is deemed effective from the 10th day of January, 2025.

GST rate change for a listed supply implemented by state notification, effective immediately following the council recommendation.
Amendment to Notification No. 08/2018-State Tax (Rate) replaces the rate entry for S. No. 4 in the TABLE with a higher rate; the change is effected under section 11(1) of the Goods and Services Tax Act on the GST Council's recommendation and is declared to have immediate effect.

GST rate amendment alters the listed rate for a specified supply entry, effective immediately today.
Amendment to the State GST rate notification substitutes the entry in column (4) against S. No. 4 in the TABLE with a new rate, issued under the State GST Act on the Council's recommendation and effective immediately, thereby altering the applicable state tax rate for the specified supply entry.

State GST rate change increases specified taxable supply rate; government notification makes amendment effective immediately.
The government, exercising powers under sub-section (1) of section 11 of the Meghalaya Goods and Services Tax Act, 2017, amends Notification No. 8/2018 by substituting the earlier percentage entry in column (4) against S. No. 4 in the TABLE with a higher rate; the substitution applies to the specified Table entry and the notification takes effect immediately.

GST rate change for old and used motor vehicles: higher rate substituted with immediate effect under central tax notification.
Amendment substitutes the rate entry against serial number four in the table of Notification No. 8/2018-Central Tax (Rate), increasing the Central GST rate applicable to old and used motor vehicles. The change is effected under sub section (1) of section 11 of the Central Goods and Services Act, 2017, on the Council's recommendation and is brought into force with immediate effect.

UTGST rate change for old and used motor vehicles increases tax rate, effective immediately under union territory GST law.
Amends the Union Territory GST rate for old and used motor vehicles by substituting the earlier percentage entry in the TABLE of Notification No. 8/2018 Union Territory Tax (Rate) with a new percentage entry for the specified serial entry. The amendment is made under the powers conferred by the Union Territory Goods and Services Act, 2017 on the Council's recommendation and shall come into force with immediate effect.

IGST rate change for old and used motor vehicles: notification increases the applicable tax rate with immediate effect.
Substitutes the IGST rate entry in the table of Notification No. 9/2018-Integrated Tax (Rate) so that the IGST rate for the specified category of old and used motor vehicles is increased; the amendment is made under the statutory power conferred by section 5(1) of the Integrated Goods and Services Tax framework on the recommendation of the Council and comes into force immediately.

Extension of return filing deadline for non-resident taxable persons: GSTR-5 for December 2024 accepted until January 15.
Extension granted for furnishing FORM GSTR-5 by a non-resident taxable person for December 2024 until 15 January 2025, issued by the Commissioner under the powers conferred by section 39(6) read with section 168 of the West Bengal Goods and Services Tax Act, 2017 and rule 63 of the West Bengal GST Rules, deemed to have come into force from 10 January 2025.