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.

Staggered SGST commencement sets deemed effect for specified clauses and future operation for further provisions.
Madhya Pradesh SGST commencement provisions bring specified amendments into force under the August 2024 framework. Clauses 25, 28 and 33 are deemed effective from 11 February 2025, while clauses 9, 38 and sub-clause (ii) of clause 39 take effect from 1 April 2025. The staggered commencement distinguishes between provisions given deemed effect and provisions operating prospectively.

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.

Tax audit reporting expands required particulars under section 44AB, adding MSMED interest disclosures, transaction codes, and buyback details.
Amendments to Form 3CD under section 44AB require new disclosures including a row for expenditure to settle proceedings under notified contravention laws; detailed MSMED-related reporting of inadmissible interest and amounts payable under the MSMED Act with paid/unpaid breakdowns; revised wording in clause (26); omission of clauses (28) and (29); transaction-level reporting with prescribed codes for nature of receipts/payments; and a new buyback disclosure requiring amounts received and cost of acquisition.

Customs tariff substitution: revised tariff-item duty rates and concession extents under the India-Mauritius CECPA effective 1 April 2025.
Substitutes TABLE 1 and TABLE 2 of Notification No. 25/2021 Customs to prescribe, by tariff item, the description of goods and the applicable duty rate (percentage) and, for TABLE 2, the extent of tariff concessions (percentage of the applied rate of duty). The amendment is made under section 25(1) of the Customs Act, 1962, replaces the prior schedules in the principal notification, includes specific quality parameters for one fish oil entry, and takes effect on 1 April 2025.

Customs tariff amendment substitutes tariff, additional duty and quota tables, altering duty treatment and special kit exemptions.
The Central Government, invoking section 25(1) of the Customs Act, 1962, substitutes TABLE I, TABLE II and TABLE III of Notification No.22/2022 Customs to prescribe revised Basic Customs Duty rates, Additional Import/AIDC rates and Tariff Rate Quotas (with in quota rates and quantities) for specified tariff items, including special duty treatment for CKD kits and electrically operated vehicle kits; the amendments come into force on 1 April 2025.

Sea cargo manifest compliance deadline is revised through an amendment to the Table following Form XII.
Sea Cargo Manifest and Transshipment compliance is amended by substituting the entry against serial number 6 in column (3) of the Table following Form XII in the Sea Cargo Manifest and Transshipment Regulations, 2018, with "31.05.2025". The amendment takes effect upon publication in the Official Gazette.

Common Adjudicating Authority appointment centralises adjudication of specified customs show-cause notices under the Customs Act.
The Board appoints a Common Adjudicating Authority to exercise the powers and duties of the originally named adjudicating officers in respect of specified show-cause notices relating to identified noticees, as set out in the Table, thereby effecting reassignment of adjudicatory responsibility for consolidated adjudication; the notification takes effect on publication in the Official Gazette.

Postal imports entry rules require electronic advance data and filing of a Postal Bill of Import, with duty payment before delivery to enable customs assessment.
Entry for postal imports is constituted by Form CN 22, CN 23 or CP 72 affixed to parcels; the Postal Authority must present an electronic list of arrived parcels on the day of arrival and importers or authorised agents must file a Postal Bill of Import electronically for non personal goods. Customs will perform scanning, risk based assessment using Electronic Advance Data where available, and may examine selected parcels; no delivery is permitted until applicable duties are paid and clearance is electronically communicated. Penalties apply for contraventions and the Commissioner may relax requirements for reasons recorded in writing.

Tariff value fixation updated for edible oils, metals and areca nut, revising import valuation rates and eligibility scope.
The Central Board substitutes revised tables in the principal non-tariff notification under sub-section (2) of section 14 of the Customs Act, fixing tariff values in US dollars for specified edible oils, brass scrap, gold and silver in defined forms, and areca nuts; entries include explanatory scope and exclusions and tie certain items to benefit eligibility under prior notification entries, with the amendments becoming effective on the notified commencement date.

Rule commencement schedule sets staggered enforcement dates for specified amendment rules under the GST framework.
The Governor, under section 164 read with rule 1 of the Amendment Rules, has appointed commencement dates for specified provisions: Rules 2, 24, 27 and 32 shall come into force on the earlier appointed date, while Rules 8, 37 and clause (ii) of rule 38 shall come into force on the later appointed date, as notified in the State Gazette by the State Taxes and Excise Department.

Late fee waiver for delayed GSTR 9C reconciliation allowed if furnished by the specified deadline, subject to refund exclusion.
Waiver of late fee is granted for registered persons who failed to furnish the reconciliation statement in Form GSTR-9C with the annual return in Form GSTR-9, covering the excess late fee payable under section 47 over the late fee due up to the date of furnishing Form GSTR-9, provided Form GSTR-9C is subsequently furnished on or before 31 March 2025; no refund is available for late fee already paid for delayed furnishing of Form GSTR-9C.

Temporary identification number granted to persons not liable to registration but required to pay; new order and form updates introduced.
The amendment adds rule 16A empowering officers to grant a temporary identification number to persons not liable for registration but required to make payments, to be recorded in Part B of FORM GST REG-12. The substituted FORM GST REG-12 specifies Part A for temporary registration and Part B for temporary identification number, listing required personal, contact, identification and optional bank details, the effective date and temporary ID, officer signature, and transmission of a copy to jurisdictional authorities. Related rules 19(1) and 87(4) are amended to reference composition taxpayer intimations and the new rule respectively.