State GST rate change: specified schedule entry increased to a higher rate by notification, effective immediately.
The Finance Department amends Notification No. 8/2018-State Tax (Rate) by substituting the entry in column (4) against S. No. 4 in the TABLE with a higher rate; the amendment is issued on Council recommendation and shall come into force with immediate effect, leaving other provisions of the principal notification intact.

FORM GSTR-6 filing deadline for Input Service Distributors is extended for the specified monthly return period.
The deadline for an Input Service Distributor to furnish FORM GSTR-6 for December 2024 is extended until 15 January 2025. Issued under the Telangana Goods and Services Tax framework, the extension applies to the prescribed monthly return of an Input Service Distributor and is made under the statutory power to extend return-furnishing deadlines on the recommendations of the Council.

State GST amendment adds food inputs to supplies for ICDS schemes, expanding taxable coverage with immediate effect.
The notification amends Notification No. 39/2017 State Tax (Rate) by inserting clause "(c) food inputs for (a) above" after the description of fortified rice kernel (premix) supply for ICDS or similar schemes at S. No. 1, column 3, thereby expanding the supplies covered; the amendment is made under the State GST taxing framework on Council recommendation and is effective immediately.

FORM GSTR-5 filing deadline for non-resident taxable persons is extended for the December 2024 return period.
The time limit for non-resident taxable persons to furnish FORM GSTR-5 for December 2024 is extended until 15 January 2025 under the Telangana Goods and Services Tax Act, 2017 and the applicable return-filing rule.

Tax rate schedule amendment adds Gene Therapy and revises 'pre-packaged and labelled' definition, effective immediately.
The notification inserts Gene Therapy as a new entry in the State Tax (Rate) Schedule and substitutes clause (ii) of the Explanation to define "pre-packaged and labelled" as commodities intended for retail sale that are pre-packed under the Legal Metrology Act, 2009, where the package or label must bear the declarations required by that Act and rules. The amendment is effective immediately.

FORM GSTR-3B filing deadline extended for eligible monthly and quarterly registered persons with principal business in Telangana.
The Telangana State Tax Commissioner, on the Council's recommendations, extends the electronic FORM GSTR-3B filing time limit through the common portal for December 2024 monthly returns and specified October-December 2024 quarterly returns. Registered persons with their principal place of business in Telangana who furnish quarterly returns receive an extended deadline of 24 January 2025. The notification is deemed effective from 10 January 2025.

GST classification: Fortified Rice Kernel added to lower and mid rate schedules; packaging defined for retail pre-packed goods.
The notification adds Fortified Rice Kernel (FRK) to the notified State GST rate schedules by inserting an entry in the lower rate schedule and by including FRK in the mid-rate schedule alongside goods "commonly known as Murki." It also replaces the Explanation to define "pre-packaged and labelled" as retail commodities in packages up to 25 kg or 25 litre that are "pre-packed" under the Legal Metrology Act, 2009 and whose package or label must bear declarations under that Act; the amendment is effective immediately.

FORM GSTR-1 reporting deadlines extended for December and quarterly tax periods, allowing registered persons additional time for outward-supply details.
FORM GSTR-1 outward-supply reporting deadlines are extended for specified Telangana registered persons. Persons furnishing monthly returns for the December 2024 tax period may furnish FORM GSTR-1 up to 13 January 2025. Persons furnishing returns for the October to December 2024 tax period under the applicable proviso may furnish FORM GSTR-1 up to 15 January 2025. The amendment is deemed effective from 10 January 2025.

Search-cum-Selection Committee constituted to recommend Technical Member for State Bench of GSTAT, listing judicial and administrative members.
A Search-cum-Selection Committee is constituted to recommend appointment of a Technical Member (State) to the State Bench of the Goods and Services Tax Appellate Tribunal, formed under the relevant statutory scheme. Membership comprises the Chief Justice of the High Court as Chairperson, a retired judicial nominee of the Chief Justice, the Chief Secretary, senior Home Department and Finance Department officers, with the Finance Department providing secretarial assistance.

Advance Ruling Authority constituted for Delhi; specified central and state members appointed, effective on Gazette publication.
The Delhi Authority for Advance Ruling is reconstituted by administrative notification, superseding the prior December 2022 notification, with the Additional Commissioner (Legal), CGST Delhi North Commissionerate, as the Central Government member and an officer not below Joint Commissioner nominated by the Commissioner (DGST) as the State Government member, effective from publication in the Official Gazette.

Designation of authorized officer permits sharing of taxpayer information to identify beneficiaries under PMGKAY for food distribution.
The Central Government designates the Joint Secretary in the Department of Food and Public Distribution as the authorized officer under sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961, to receive and use income-tax payer information for identifying eligible beneficiaries under the Pradhan Mantri Garib Kalyan Anna Yojana (PMGKAY).

Temporary identification number framework expands under GST rules for payment obligations and revised registration forms.
The amendment rules insert a provision for grant of a temporary identification number to a person not liable for registration but required to make payment under the Act, and require the proper officer to issue the order in Part B of FORM GST REG-12. The rules also extend rule 19 to cover intimation in FORM GST CMP-02, amend rule 87 to refer to rule 16A, and substitute FORM GST REG-12 with revised formats for temporary registration and temporary identification number.

Late fee waiver for delayed GSTR-9C filing applies to specified years, with no refund of fees already paid.
Late fee under the Manipur Goods and Services Tax Act, 2017 is waived to the extent it exceeds the amount payable under section 47 up to the date of furnishing of FORM GSTR-9, for specified financial years from 2017-18 to 2022-23, for registered persons who were required to furnish FORM GSTR-9C with FORM GSTR-9 but later furnish FORM GSTR-9C on or before 31 March 2025. No refund is available of late fee already paid for delayed furnishing of FORM GSTR-9C.

Import policy amendment: goods under CTH 890690 reclassified from restricted to free, permitting their importation immediately.
Import policy for CTH 890690 (including 89069010 and 89069090) is amended: classification changed from Restricted to Free, effective immediately, removing prior import restrictions and permitting importation of the specified patrol/surveillance boats, air-cushion vehicles, remote operated vehicles and other items under the same tariff heading.

GST registration verification now centralises biometric Aadhaar authentication, applicant photographs, and original-document checks through a designated facilitation centre.
GST registration applications in Form GST REG-01 are subject to biometric-based Aadhaar authentication, applicant photography, and verification of original documents corresponding to uploaded records. A GST Registration Seva Kendra operates as the designated Facilitation Centre for these functions under the administrative jurisdiction of the Central Registration Cell, with jurisdiction throughout the National Capital Territory of Delhi. The arrangement takes effect from 6 September 2024.

Reconstitution of State Level Screening Committee establishes specific officer membership and supersedes prior notification.
The Government reconstitutes the State Level Screening Committee under the Maharashtra Goods and Services Tax framework, naming an Additional Commissioner of State Tax (CST-HQR-G-0005), Mumbai, and an Additional Commissioner, Central GST, Audit-II Commissionerate, Mumbai Zone as members; the notification supersedes an earlier notification except for prior actions.

Liquidator filing obligations tightened with mandated electronic LIQ forms and compliance-linked penalties for reporting and auction processes.
The amendments require a Corporate Liquidation Account, mandate electronic filing of LIQ forms covering liquidation phases with accuracy and late-filing fees, and permit regulatory action for non-compliance. Auction rules now mandate bidder access for due diligence, an undertaking on ineligibility, prompt verification of the highest bidder by the liquidator, presentation of results to the consultation committee, and procedures to forfeit earnest money and consider the next bidder if ineligibility is found. Schedule and form revisions enhance disclosure of stakeholders entitled to unclaimed dividends and undistributed proceeds.

Voluntary liquidation filing obligations require periodic electronic submission of prescribed forms, accuracy, and fees for late filings.
The amendment requires the Board to maintain a Corporate Voluntary Liquidation Account with a scheduled bank, omits regulation 33, and inserts Regulation 41A imposing electronic filing obligations for Forms VL1-VL4 with event-linked timelines. Liquidators must ensure filings are accurate and complete; late submissions incur a fee per Form per month. The Board may take actions for failures, inaccuracies, or delays including refusal to issue or renew Authorisation for Assignment. Schedule I Form G is revised to require detailed stakeholder identification, amounts due, tax applicability and deduction details for unclaimed dividends or undistributed proceeds.

Grievance handling timeframe now runs from closure of all proceedings related to the insolvency process before adjudicatory fora.
The proviso to regulation 3(4) is amended so that the timeframe for lodging grievances runs from the date of closure of all proceedings related to the process under the Code before the Adjudicating Authority, the Appellate Authority, the High Court, or the Supreme Court, as the case may be.

Association in investigations clarified: involvement in conduct, report consideration or issuance of show cause notices now included.
The amendment inserts an explanation that "associated" means involvement in the conduct of an inspection or investigation, in the consideration of the inspection or investigation report, or in the issuance of a show cause notice, thereby clarifying the scope of association for regulatory investigatory purposes under the existing Inspection and Investigation Regulations.