Refund restriction for mixed-period tax demands: no refund where tax was discharged; partial appeal withdrawal permitted.
Amendment to rule 164: no refund shall be available for tax, interest or penalty already discharged in full prior to these amendments where a demand covers the transitional period and other periods. Where a demand includes both the transitional period and other periods, the appellant may intimate that they will not pursue the appeal for the transitional period, and the appellate authority or Appellate Tribunal shall pass orders for the remaining period; that intimation is deemed a withdrawal for the transitional period for relevant procedural purposes.

Definition of pre-packaged and labelled tightened; Gene Therapy added to the state tax rate schedule.
The notification amends the rate Schedule by adding Gene Therapy as a listed entry under chapter 30 and replaces the Explanation to redefine "pre-packaged and labelled" as commodities intended for retail sale that are 'pre-packed' under the Legal Metrology Act, where the package or label must bear the statutory declarations; an upper packaging size threshold is specified. The amendment is effective from 16 January 2025.

GST classification updated to include Fortified Rice Kernel and revised 'pre-packaged and labelled' definition, altering tax treatment.
The notification inserts Fortified Rice Kernel (FRK) into Assam SGST rate schedules-adding an entry under the lower-rate schedule and including FRK in the description of an item in the higher-rate schedule-and substitutes clause (ii) of the Explanation with a definition of "pre-packaged and labelled" covering retail commodities in packages not exceeding 25 kg or 25 litre as per the Legal Metrology Act, 2009, with required declarations on packaging or labels.

Commencement provision amended to require a notified effective date instead of publication-based commencement.
The corrigendum replaces the phrase "from the date of their publication in the Official Gazette" with "They shall come into force with effect from the date to be notified," thereby deferring commencement of the notification's provisions until a separate notified date fixes the effective date.

Mixed-period GST demands permit limited appeal withdrawal for the covered period, while barring refunds of amounts already discharged.
Tripura State Goods and Services Tax Rules are amended to address mixed-period demands under section 128A. No refund is available for tax, interest or penalty already paid before commencement where a demand covers both the specified period and another period. In a pending appeal, the applicant may relinquish the appeal only for the period covered by section 128A through intimation to the appellate authority or Appellate Tribunal, while the authority may determine the remaining period. The appeal is deemed withdrawn to that limited extent.

Food Import Entry Point designation expanded, adding a land customs station and aligning import policy with food safety framework.
Inclusion of an additional land customs station as a Food Import Entry Point amends the General Notes to Schedule I (Import Policy), ITC (HS), 2022 by revising List "A" of Appendix V to reflect updated authorised officer coverage for food import clearance; the entry inserts the new land customs station with its designated authorised officer category and synchronises the list with the applicable food safety notifications, while maintaining applicability of import restrictions to the HS codes specified in Appendix V.

Import restriction on Roasted Areca Nuts revised to prohibited with a CIF-value-based exemption and limited scheme exemptions.
Roasted Areca Nuts under ITC (HS) Code 08028090 are revised to Prohibited with an exception permitting import where the CIF value meets a specified threshold; Minimum Import Price conditions do not apply to imports by 100% Export Oriented Units, SEZ units, or under the Advance Authorisation Scheme, and Roasted Areca Nuts are excluded from the Free classification of ITC (HS) Code 20081920.

Trustee Duties strengthened: enhanced fiduciary, oversight, and reporting obligations to protect unitholders and ensure governance compliance.
The regulations impose timelines to fill vacancies in investment manager and independent director positions, formalise expanded trustee duties emphasising transparency, due diligence and unitholder protection with an illustrative Schedule X, and restrict transferability of locked-in units within sponsor groups while allowing transfers to incoming sponsors or self-sponsored managers subject to minimum unitholding conditions. They also broaden permitted investments to include certain unlisted service company shares, specified liquid mutual fund schemes, and interest rate derivatives solely for hedging, and refine credit-rating and distribution-consistency rules.

Commencement of amended Kerala GST rules: specified sub rules brought into force and notification deemed retrospectively effective.
Appoints commencement dates for specified provisions of the Kerala Goods and Services Tax (Second Amendment) Rules, 2024: sub rules (23), (26) and (31) of rule 2 come into force from 11th February, 2025; sub rules (7), (36) and clause (ii) of sub rule (37) of rule 2 come into force from 1st April, 2025. The notification declares it shall be deemed to have come into force with effect from 11th February, 2025.

Biometric Aadhaar authentication: notification specifies sub-rule one applicability and deems its commencement retroactive to the appointed date.
The notification corrects an earlier appointment by substituting the reference to rule 2 with sub-rule (1) of rule 2 of the Kerala GST (Second Amendment) Rules, 2024, clarifying that only sub-rule (1) concerns biometric-based Aadhaar authentication, and declares that this specification is deemed effective from the previously appointed commencement date.

Export permission for essential commodities to Maldives under bilateral trade agreement, exempt from export restrictions.
Permission is granted to export specified essential commodities to the Republic of Maldives under the bilateral trade agreement up to the quantities listed, with such exports exempt from existing or future restrictions during the fiscal period. Prohibited or restricted items may be exported only through six designated Customs stations, and exports of river sand and stone aggregate additionally require environmental clearances, No Objection Certificates from state nodal authorities, non CRZ mining compliance, and adherence to applicable State laws and judicial orders.

Kerala Authority for Advance Ruling membership is amended through substitution of the member listed in the earlier notification.
The notification amends the constitution of the Kerala Authority for Advance Ruling under the Kerala State Goods and Services Tax Act, 2017 and the Kerala Goods and Services Tax Rules, 2017. It substitutes the entry at Serial No. 1 of the earlier notification to appoint Sri. Jomy Jacob, Additional Commissioner of Central Tax, Thiruvananthapuram Zone, as a member of the Authority in place of the previously named member.

Late fee waiver for delayed GST reconciliation statements linked to annual return filings, with no refund of amounts already paid.
Waiver of late fee is granted for the excess amount payable in relation to annual return filings for financial years 2017-18 to 2022-23 where registered persons failed to furnish FORM GSTR-9C along with FORM GSTR-9 and later furnished it on or before 31 March 2025. The waiver applies only to the amount exceeding the late fee otherwise payable up to the date of filing FORM GSTR-9, and no refund is available for late fee already paid.

Temporary identification number rules expanded for payment liability, composition taxpayer intimation, and revised registration form requirements.
The Andhra Pradesh Goods and Services Tax (Amendment) Rules, 2025 insert a new rule for grant of temporary identification number where a person is not liable to registration but is required to make payment under the Act, authorising the proper officer to issue the number and record the order in FORM GST REG-12. The amendment also extends rule 19 to intimation in FORM GST CMP-02, updates rule 87, and substitutes FORM GST REG-12 with a revised format covering temporary registration and temporary identification number, including particulars of the person, effective date, identification number, bank details, and communication to jurisdictional authorities.

Rectification of input tax credit demand orders allowed through a special electronic procedure for eligible registered persons.
Special procedure is notified for rectification of orders confirming demand for wrong availment of input tax credit where the credit has since become available under section 16(5) or section 16(6), and no appeal has been filed. The affected registered person must file an electronic application on the common portal within six months, along with the particulars in Annexure A, for rectification of orders issued under section 73, section 74, section 107 or section 108.

Refund limitation clarified: no refund where tax was fully discharged before amendment; appeals may be partially withdrawn instead.
Amendment provides that no refund is available for tax, interest or penalty already discharged for the entire earlier period prior to the amendment where a notice, statement or order includes demand partly for that period and partly for other periods. It further allows an applicant in an appeal to intimate that they will not pursue the appeal for the earlier period, whereupon the appellate authority or tribunal shall decide the matter for the other period and the appeal is deemed withdrawn to the extent of that intimation.

GST amendment commencement dates notified for specified Andhra Pradesh rules under the State tax framework.
Appointing notified dates for the commencement of specified amendments under the Andhra Pradesh Goods and Services Tax Act and Rules, 2017. The State Government exercises power under Section 164 of the Act, read with sub-rule (2) of rule 1 of the Andhra Pradesh Goods and Services Tax (Amendment) Rules, 2024, to bring into force the amended rules inserted by G.O.Ms.No.174, Revenue (CT-II) Department, dated 30.08.2024. The notification assigns separate commencement dates for distinct sets of rules and is confined to fixing the effective dates of the notified amendments.

Appointment of Appellate Authority: Additional Commissioner (Appeals) appointed to exercise powers under section 107 of the Act.
The Governor, exercising powers under the Himachal Pradesh Goods and Services Tax Act and read with the Rules, appoints Shri Rakesh Sharma, Additional Commissioner of State Taxes and Excise, Grade I, as Additional Commissioner (Appeals) to perform functions relating to appeals under section 107, superseding earlier notifications on this appointment.

GST rule commencement notified for Uttar Pradesh amendment provisions under the State tax framework.
The Uttar Pradesh Government appointed 14 March 2025 as the date on which the provisions of rule 2 of the Uttar Pradesh Goods and Services Tax (Sixtieth Amendment) Rules, 2023 are deemed to have come into force. The notification is issued in exercise of the rule-making power under the Uttar Pradesh Goods and Services Tax Act, 2017, read with the commencement provision in rule 1(2) of the said amendment rules.

Exemption under section 10(46): specified incomes of Karnataka Urban Water Supply & Drainage Board exempt subject to conditions.
Notification grants exemption for Karnataka Urban Water Supply & Drainage Board, Bangalore in respect of specified income: establishment, administrative, supervision, water charges and rent; forfeiture of earnest money deposits; penalties, sale of scrap, storage charges, issue of tender forms and survey charges; and interest on bank deposits. The exemption is subject to conditions that the Board shall not engage in commercial activity, that activities and specified income remain unchanged through the financial years, and that the Board files returns of income as required under the Income-tax Act. The notification applies to the stated sequence of assessment years.