Late fee waiver for delayed GST reconciliation: excess fees waived if reconciliation statement filed by the specified cutoff.
Waiver of excess late fees under section 47 is provided where registered persons who were required to furnish reconciliation statement in FORM GSTR-9C with the annual return in FORM GSTR-9 failed to submit it with the return but subsequently furnish FORM GSTR-9C on or before the prescribed cutoff; no refund is available for late fees already paid for delayed furnishing of FORM GSTR-9C.

Temporary identification number rules expand GST payment compliance and update registration forms for composition taxpayers.
The rules are amended to enable the proper officer to grant a temporary identification number to a person not liable to registration but required to make payment under the Act, and to issue the order in FORM GST REG-12. Related amendments extend rule 19 to cover intimation in FORM GST CMP-02 and update rule 87 to operate with rule 16A. FORM GST REG-12 is substituted to reflect temporary registration, suo motu registration, and temporary identification number procedures.

Temporary identification number introduced for non-registrants required to make GST payments, enabling temporary compliance and directed registration.
Rule 16A authorises the proper officer to grant a temporary identification number to any person not liable to registration but required to make payments under the Act, by issuing an order in Part B of FORM GST REG-12. The substituted FORM GST REG-12 provides Part B fields for identity, contact, bank details, effective date and the temporary ID, and requires filing a proper registration application within ninety days and sending a copy of the order to the corresponding jurisdictional authority.

Re-assignment of central excise and service tax appeals directs designated officers to hear and decide appeals filed with appellate commissioners.
Re-assignment of central excise and service tax appeals appoints specified Principal Additional Director General or Additional Director General officers within the territorial jurisdiction of a Principal Chief Commissioner or Chief Commissioner as Central Excise Officers, vests them with all powers under the Central Excise Act and the Finance Act and rules, and assigns them, together with Principal Commissioners and Commissioners (including Audit and Appeals), the jurisdiction to pass orders in appeal for appeals filed on or after 1 July 2017 with the Commissioner (Appeals) in the territorial jurisdiction specified.

GST notification amendment expands coverage to include food inputs for fortified rice kernel supply, effective retrospectively.
Amendment adds to the Table entry for fortified rice kernel (premix) supply for ICDS or similar schemes the words "(3) food inputs for (1) above," thereby extending the notification's coverage to include inputs used for the specified fortified rice kernel supply; the amendment is deemed effective from 16 January 2025.

Pre-packaged and labelled definition redefined to cover retail packages within prescribed size limits; gene therapy added to schedule.
Amendment inserts a new schedule entry for Gene Therapy and replaces the Explanation's clause (ii) to define "pre-packaged and labelled" as retail commodities contained in pre-packed packages within prescribed size limits under the Legal Metrology Act, 2009, where the package or affixed label must bear the required declarations; the changes take effect from 16th January, 2025.

GST classification update: Fortified Rice Kernel added to rate schedules and pre-packaged definition revised for retail packaging compliance.
The Odisha GST notification amends rate schedules to insert Fortified Rice Kernel (FRK) and to include FRK alongside goods described as Murki in another schedule, and substitutes the Explanation clause (ii) to define 'pre-packaged and labelled' as retail-ready commodities in packages up to 25 kg or 25 litres that are 'pre-packed' under the Legal Metrology Act, 2009 with required package or label declarations.

Amendment to GST notification redefines 'specified premises' and makes the change effective from April onward.
Amendment substitutes item (c) in the Explanation of the cited notification so that "specified premises" has the same meaning as assigned in clause (xxxvi) of paragraph 4 of the earlier Finance Department notification dated 29th June, 2017; the notification is issued under sub-section (5) of Section 9 of the Odisha Goods and Services Tax Act, 2017 and comes into force with effect from the first day of April, 2025.

Scope of GST liability narrowed: certain persons and composition taxpayers excluded from specified notification's applicability.
The notification amends the Table of a prior Odisha GST notification by adding targeted exclusions: at serial number 4 the words "other than a body corporate" are inserted after "Any person", and at serial number 5AB the words "other than a person who has opted to pay tax under composition levy" are inserted after "Any registered person"; the amendment is effective from 16th January, 2025 under powers of the Odisha GST Act.

GST amendment updates wording for transmission or distribution, adds Motor Vehicle Accident Fund insurance entry and insurer definition.
The Odisha GST notification is amended to substitute "transmission and distribution" with "transmission or distribution" at serial 25A, to insert serial 36B for insurance services provided by the Motor Vehicle Accident Fund (funded by insurer contributions from third-party motor insurance premiums) under Heading 9971/9991 with nil tax columns, to add a training partner approved by the National Skill Development Corporation at serial 69, to omit item (w) from paragraph 2 effective 1 April 2025, and to insert a clause defining "insurer" by reference to the Insurance Act, 1938.

Specified premises designation for hotel accommodation clarified; opt-in and opt-out declaration regime introduced for annual application.
The notification replaces the definition of "specified premises" for hotel accommodation suppliers to include premises with preceding-year unit accommodation values exceeding seven thousand five hundred rupees per unit per day, premises declared as specified by a registered supplier between 1 January and 31 March of the preceding financial year, and premises declared as specified by a registration applicant within fifteen days of acknowledgement. It inserts Annexures VII-IX prescribing opt-in and opt-out declaration forms and requires separate filing per premises, with declarations continuing across financial years unless altered.

Tax rate amendment changes the notified GST rate for a specified supply, made effective retrospectively.
The notification substitutes the Table entry at serial number four, column (4) of the earlier Finance Department notification with 9%, under the powers of sub section (1) of Section 11 of the Odisha Goods and Services Tax Act, 2017, on the recommendation of the GST Council, and declares the amendment to be effective retrospectively from 16th January, 2025.

Diamond Imprest Authorisation enables import of natural cut and polished diamonds against export obligations with mandated value addition.
The Diamond Imprest Authorisation permits temporary import of specified Natural Cut and Polished Diamonds against mandatory physical export, excluding lab-grown diamonds, subject to a minimum value addition requirement to be realized in free foreign exchange. Eligibility is restricted to higher-status exporters meeting prescribed export performance and tax filing conditions, with import entitlements linked to average past exports and capped. Imports are exempt from specified customs duties, subject to an Actual User and pre-import condition, non-transferable, require recordkeeping, and must meet export obligations within defined timeframes.

Cruise ship operator tax rules under section 44BBC require non-residents to satisfy specified vessel, voyage and operation conditions.
Amendment adds special provisions under section 44BBC for non-resident cruise ship operators: to qualify they must operate passenger ships meeting prescribed size or capacity and passenger facilities; run scheduled voyages or shore excursions touching at least two Indian seaports or the same Indian seaport twice; carry passengers primarily rather than cargo; and operate in accordance with procedures or guidelines issued by the Ministry of Tourism or Ministry of Shipping.

Extension of GST return deadline: FORM GSTR-8 filing window extended to allow late submission.
The Commissioner of State Tax, exercising powers under the proviso to sub section (4) of section 52 read with section 168 and rule 67, extends the time limit for furnishing FORM GSTR-8 for December 2024 until the 12th day of January, 2025; the notification is deemed effective from the 10th day of January, 2025.

Extension of GSTR-7 filing deadline: December return extended to a specified January due date under GST filing rules.
The Commissioner of State Tax has extended the time-limit for furnishing FORM GSTR-7 for December 2024 to the twelfth day of January 2025 for registered persons required to deduct tax at source, and declares the extension to be effective from the tenth day of January 2025.

Extension of return filing deadline: FORM GSTR-6 for Input Service Distributors extended to 15th January 2025.
The Commissioner, under the Puducherry GST Act and Rules and on the Council's recommendation, has extended the time-limit for furnishing FORM GSTR-6 by Input Service Distributors for December 2024 until 15th January 2025, and the notification is deemed to have come into force from 10th January 2025.

Extension of return filing deadline: non-resident taxable persons may file FORM GSTR-5 for December under the extended timeline.
The Commissioner of State Tax, under statutory powers and on the Council's recommendation, extends the time for furnishing returns by non resident taxable persons in FORM GSTR-5 for December 2024 until the 15th day of January, 2025; the notification is deemed to have come into force from the 10th day of January, 2025.

Extension of GSTR-3B filing deadline for specified registrants; staggered additional time granted for monthly and quarterly returns.
The Commissioner, under sub section (6) of section 39 read with section 168 of the Puducherry GST Act, extends the time for furnishing FORM GSTR 3B electronically: the monthly return for December 2024 is extended to 22 January 2025; the quarterly return for October-December 2024 is assigned staggered due dates by principal place of business-24 January 2025 for one class of States/UTs and 26 January 2025 for the other class. The notification is deemed effective from 10 January 2025.

Extension of GSTR-1 filing deadline for specified taxpayers, providing staggered relief for monthly and quarterly filers.
An inserted proviso extends the time-limit for furnishing details of outward supplies in FORM GSTR-1: a short extension for registered persons required to furnish returns under the primary return-filing provision for the monthly tax period, and a slightly later extension for registered persons filing under the statutory proviso for the quarterly tax period; the notification is issued by the Commissioner of State Tax and is deemed effective from an earlier specified date.