Commencement of Jharkhand GST Amendment: provisions appointed to be effective on specified retrospective and later dates.
The Government, exercising the power under sub-section (iii) of section 1, issued a notification appointing specific dates on which designated sections of the Jharkhand Goods and Services Tax (Amendment) Act, 2025 shall be deemed effective, thereby commencing discrete provisions of the Amendment Act by formal administrative designation.

Tax rate amendment substitutes the previously notified state GST rate with a lower rate, effective retrospectively under section 52(1).
The notification amends the principal State Tax notification by substituting the words "half per cent." with the figure and word "0.25 per cent." for the relevant entry; the amendment is made under sub section (1) of section 52 of the Jharkhand GST Act and is deemed effective from 10th July, 2024 as published by the Commercial Taxes Department.

Annual return exemption for small taxpayers removes filing obligation for the specified financial year under state GST notification.
Exempts registered persons whose aggregate turnover in the specified financial year does not exceed the prescribed turnover ceiling from the obligation to file the annual return for that financial year, issued under the proviso to section 44 of the Jharkhand Goods and Services Tax Act; declares the exemption effective from the tenth day of July preceding the notification date and confines the relief to the stated year and turnover-based eligibility.

Extension of GSTR1 filing deadline: outward supplies for March 2024 may be filed by April 12, 2024.
The Commissioner, under the second proviso to section 37(1) read with section 168 of the Jharkhand GST Act, 2017, amended Notification No. 83/2020 to extend the time for furnishing details of outward supplies in FORM GSTR1 for registered persons required to file returns under section 39(1) (excluding those under the proviso) for the tax period March 2024 until 12 April 2024; the amendment is effective from 11 April 2024.

Specified premises definition updated to reference existing notification clause, changing how state GST rate provisions apply.
The notification substitutes item (c) of the Explanation to define specified premises as having the same meaning assigned in clause (xxxvi) of paragraph 4 of notification number 11/2017- State Tax (Rate), thereby incorporating that prior definition by reference; the substitution takes effect from the stated commencement date, binding application of State GST rate provisions to the referenced meaning.

Late fee waiver for delayed GSTR-9C reconciliations permitted if reconciliation statements are filed by the extended deadline.
The Government waives the amount of late fee in excess of the fee payable up to the date of furnishing FORM GSTR-9 for specified financial years for registered persons who failed to file FORM GSTR-9C with the annual return but subsequently furnish FORM GSTR-9C by the extended deadline; no refund is available for late fees already paid, and the notification is effective retrospectively from the operative date.

Exclusion of certain taxpayers: notification narrows rate applicability by excluding body corporates and composition taxpayers.
The notification amends the Table of the State GST rate notification by inserting exclusions: at serial 4, the words "other than a body corporate" are inserted after "Any person" to exclude bodies corporate; and at serial 5AB, the words "other than a person who has opted to pay tax under composition levy" are inserted after "Any registered person" to exclude composition-scheme taxpayers. These are textual qualifications to the specified rate entries under the State GST rate notification.

Temporary identification number for non registrants required to make payment, triggering administrative recording and registration requirement.
Rule 16A authorises the proper officer to grant a temporary identification number and issue an order in Part B of FORM GST REG-12 where a person is not liable to registration but is required to make payment under the Act. The substituted FORM GST REG-12 creates separate Part A and Part B orders: Part A for temporary or suo moto registration with business particulars and a direction to apply for registration within ninety days; Part B for issuance of a temporary identification number with personal particulars, effective date and optional bank account details. Amendments also align rule 19(1) and rule 87(4) with these provisions.

GST scope amended to exempt Motor Vehicle Accident Fund insurance services and to clarify insurer definition.
The notification amends the State GST rate schedule by substituting "transmission and distribution" with "transmission or distribution" at serial 25A, inserting a nil-rated entry for Motor Vehicle Accident Fund insurance services under the specified headings, adding a training partner approved by the National Skill Development Corporation to serial 69, omitting item (w) in paragraph 2 with a stated effective date, and inserting a definition adopting "insurer" from the Insurance Act.

Extension of filing deadline for FORM GSTR-8: January filing window provided for December tax-period compliance.
The Commissioner, on Council recommendations and under the GST statutory and rule framework, extends the time for furnishing the statement of outward supplies effected through an e-commerce operator in FORM GSTR-8 for December 2024 until the specified extended date in January 2025; the notification further declares the extension effective from an earlier specified date in January 2025 and records the administrative file reference.

Specified premises designation requires opt in/opt out declarations and annual applicability under state GST rules.
Effective 1 April 2025, the notification redefines specified premises for each financial year as: (a) premises that supplied hotel accommodation above a specified per unit per day value in the preceding financial year; (b) premises declared as specified premises by a registered supplier between 1 January and 31 March of the preceding financial year; or (c) premises declared by an applicant within fifteen days of registration acknowledgement. The amendment inserts Annexures VII-IX prescribing opt in and opt out declaration formats and timelines to be filed separately for each premises with the jurisdictional GST authority.

Extension of return filing deadline for Form GSTR-7 allows December TDS filers additional time until an early January date.
Extension granted for furnishing FORM GSTR-7 by registered persons required to deduct tax at source: the Commissioner, exercising powers under the Jharkhand GST Act and on Council recommendations, extended the filing time for the December, 2024 return until the 12th day of January, 2025, with the notification deemed effective from the 10th day of January, 2025.

Extension of return filing deadline: FORM GSTR-6 due date extended for Input Service Distributors to a later January date.
The Commissioner extends the due date for furnishing FORM GSTR-6 for December 2024 to the fifteenth day of January 2025 for Input Service Distributors, and declares the extension effective from the tenth day of January 2025, under the Jharkhand GST statutory and rule-making powers.

State tax rate amendment increases applicable state GST rate for specified entry, effective from an earlier date per notification.
Amendment substitutes the rate entry in column (4) against S. No. 4 of the TABLE in the principal notification, replacing the earlier rate with a higher rate; the change is made under sub section (1) of section 11 of the Jharkhand Goods and Services Act, 2017, on Council recommendation and is effective from an earlier date specified in the notification.

GST rate amendment expands covered supplies to include food inputs alongside fortified rice kernel, effective from the stated date.
Amendment adds the words "(c) food inputs for (a) above" to column 3 against S. No. 1 in the Table of Notification No. 39/2017- State Tax (Rate), thereby including food inputs alongside supplies of Fortified Rice Kernel (Premix) for ICDS or similar approved schemes. The change is effected under section 9 of the Jharkhand GST Act and is effective from 16th January, 2025.

Taxation of gene therapy added to the state rate schedule, with clearer pre-packaged and labelled labelling rules applied.
An amendment inserts Gene Therapy into the State Tax (Rate) schedule as a new taxable entry. The Explanation is substituted to define pre-packaged and labelled as commodities intended for retail sale that are pre-packed under the Legal Metrology Act, 2009, requiring package or label declarations and limited to containers not exceeding 25 kg or 25 litre. The notification is effective from 16th January, 2025.

Tax classification of Fortified Rice Kernel updated; FRK added to reduced and general state tax schedules, and packaging definition clarified.
Amendment adds Fortified Rice Kernel (FRK) under Chapter 1904 and incorporates FRK into the description for goods commonly known as Murki, altering its State GST rate classification; it also replaces the Explanation clause to define pre-packaged and labelled as commodities intended for retail sale, pre-packed under the Legal Metrology Act, 2009 with packages not exceeding 25 kg or 25 litre. The notification is effective from 16th January, 2025.

Companies CSR-1 amendment requires entities to register for CSR activities via updated e-form with certified declarations.
Amendment substitutes the Companies (CSR Policy) Rules e form with a new e-form CSR-1 as the prescribed mechanism for registration of entities undertaking CSR activities, specifying eligible entity categories, required entity details and attachments, digital signature requirements for authorised officers, and mandatory certification by a practising professional who accepts liability for false certification.

Tax exemption under section 10(46A) applies to notified boards, subject to continuing eligibility and stated conditions.
Notification under section 10(46A) declares Rajasthan Housing Board a specified board for exemption of specified income under sub clause (b) of clause (46A) of section 10 of the Income tax Act, effective from the assessment year 2024 25 and conditional on the assessee continuing as a board under the Rajasthan Housing Board Act, 1970 with one or more purposes specified in sub clause (a) of clause (46A).

Avoidance transactions disclosure required: resolution plans cannot assign undisclosed avoidance or fraudulent trading claims and must notify applicants.
A new prohibition bars resolution plans from assigning avoidance transactions under Chapter III or fraudulent or wrongful trading under Chapter VI of Part II of the Code unless those matters were disclosed in the information memorandum and intimated to all prospective resolution applicants before the last date for submission of resolution plans; a proviso exempts plans already submitted to the Adjudicating Authority prior to commencement of these amendments.