Commencement of GST Amendment Rules: specified provisions brought into force on appointed effective dates per notification.
The Governor appoints commencement dates for specified provisions of the Bihar Goods and Services Tax (Amendment) Rules, 2024: Rules 2, 24, 27 and 32 to be operative from the eleventh day of February, 2025, and Rules 8, 37 and clause (ii) of Rule 38 to be operative from the first day of April, 2025, by notification referencing the prior amendment notification and file details.

Late fee waiver for delayed reconciliation statement filing under GST limits payable penalty where annual return is subsequently filed.
Waiver removes the portion of late fee exceeding the amount payable up to the date of furnishing FORM GSTR-9 where registered persons required to file FORM GSTR-9C failed to file it with FORM GSTR-9 but furnish FORM GSTR-9C subsequently on or before the prescribed cut-off; no refund is available for late fee already paid for delayed furnishing of FORM GSTR-9C.

Temporary identification number enabled for non registrable persons required to make GST payments, with prescribed FORM REG 12 procedure.
Amendment establishes a temporary identification number for persons not liable to registration but required to make payment, authorising the proper officer to grant such number and record it in Part B of the substituted FORM GST REG-12. The substituted form creates Part A for temporary registration/suo moto registration and Part B for temporary identification number orders, prescribes required particulars, directs filing for proper registration within ninety days where applicable, and mandates transmission of the order copy to the corresponding jurisdictional authority.

Territorial jurisdiction for GST summons covers Rajasthan taxpayers and permits summoning persons outside the State for liability determination.
Territorial jurisdiction for summons under section 70(1) of the Rajasthan GST Act is assigned to specified State Tax Commissioners within their respective Zone, Circle or Ward, or across Rajasthan with prior permission of the Chief Commissioner or Additional Commissioner. The jurisdiction generally concerns taxpayers and persons located in Rajasthan, but a person outside the State may be summoned where required for determination of liability.

Common Adjudicating Authority assignment for EOUs allocates de novo adjudication to customs officers by duty bands.
Specification of a Common Adjudicating Authority mechanism assigns remanded notices involving both customs and central excise demands for hundred percent export oriented undertakings to jurisdictional customs officers for de novo adjudication under the Customs Act, with allocation by bands of aggregate duty to Deputy/Assistant Commissioners, Additional/Joint Commissioners, and Principal Commissioners/Commissioners respectively; effective from publication in the Official Gazette.

Tariff value fixation updated for edible oils, metals and areca nut, revising import valuation for affected commodities.
The Central Board of Indirect Taxes & Customs, invoking sub section (2) of section 14 of the Customs Act, 1962, substitutes TABLE 1, TABLE 2 and TABLE 3 of the principal Customs (N.T.) notification to fix revised tariff values in US dollars for specified goods - including edible oils, brass scrap, areca nut, and specified forms of gold and silver - thereby updating the reference import valuation entries effective as stated in the notification.

SEZ Authority membership change: substitution of two KASEZ Authority members effective end of June 2025.
The Central Government amends notification S.O.2938(E) to substitute the entries at Sl. Nos. 5 and 6 of the KASEZ Authority membership, replacing the previously notified individuals with Sh. Pankaj Mital, Director of M/s. Samvardhana Motherson International Ltd, KASEZ, and Sh. Dharmendrasinh Rajput, Managing Director of M/s. Gokul Overseas, KASEZ, effective 30.06.2025.

Zero coupon bond specified under the Income-tax Act; issuance, life, discount and redemption terms prescribed.
The Central Government has specified the Ten Year Zero Coupon Bond of Indian Railway Finance Corporation Ltd. as a zero coupon bond under the Income-tax Act, prescribing the bond's ten-year tenor, issuance schedule, redemption amount, discount recognised at issuance, and the total number of bonds to be issued, thereby fixing the parameters that determine its tax characterisation under the referenced rules.

GST rate amendment expands nil-rated services to meter rental, certain R&D grants and educational affiliation services.
The notification inserts new nil-rated entries into the State Tax (Rate) schedule for Delhi: metering and ancillary electricity distribution services (meter rental, testing, connection release, shifting, duplicate bills); research and development services supplied as grants by Government Entities or notified research institutions subject to notification status at time of supply; and affiliation services by educational boards to government schools. It also revises and expands vocational and skill development service entries and updates council nomenclature. The amendment takes effect from the stated operative date in October.

Income tax exemption for pollution control board on specified statutory fees and grants subject to conditions.
Notification under clause (46) of section 10 exempts specified income of a State pollution control board, including consent fees, analysis and survey fees, authorisation fees, cess reimbursements, RTI fees, reimbursements from monitoring programmes, government grants, staff loan interest, miscellaneous receipts, penalties and interest on such receipts, subject to conditions prohibiting commercial activity, requiring unchanged activities and income character across financial years, and prescribed return filing compliance.

Temporary identification number enables non-registrants required to pay GST to be issued an ID and directed to register.
The amendment adds rule 16A allowing the proper officer to grant a temporary identification number to persons not liable for registration but required to make payments, recorded in Part B of the substituted FORM GST REG-12. The substituted form contains Part A for temporary or suo moto registration with business and personal particulars and a directive to apply for proper registration, and Part B for issuance of a temporary identification number with required details and optional bank information; a copy of the order is to be sent to the corresponding jurisdictional authority.

Late fee waiver for excess amounts where GSTR-9C was filed belatedly, subject to specified filing deadline.
The State government waives the excess late fee that accrued where registered persons who were required to furnish a reconciliation statement with their annual return failed to do so initially but furnish the reconciliation statement subsequently on or before the prescribed cut off date; already paid late fee amounts are not refundable and the notification is given retrospective effect under the enabling statutory power.

Definition of specified premises updated by amendment to align with existing notification clause, effective from April.
Amendment substitutes Explanation item (c) to define specified premises by reference to clause (xxxvi) of paragraph 4 of notification 11/2017 State Tax (Rate), effected under sub section (5) of Section 9 of the Telangana Goods and Services Tax Act, 2017; the substitution takes effect from the first day of April, 2025.

Composition levy exclusion: amendment narrows exemptions by excluding body corporates and composition taxpayers from specified GST rate entries.
The State amends Notification No.13/2017 by inserting "other than a body corporate" after "Any person" at serial number 4 and by inserting "other than a person who has opted to pay tax under composition levy" after "Any registered person" at serial number 5AB, thereby excluding body corporates and composition taxpayers from those specified rate entries; the amendments take effect from the 16th day of January, 2025.

GST rate amendment narrows transmission/distribution scope and nil rates Motor Vehicle Accident Fund insurance services.
The notification amends the State GST rate schedule by substituting "transmission or distribution" for "transmission and distribution" at serial 25A, inserting serial 36B to nil rate insurance services provided by the Motor Vehicle Accident Fund financed by insurers from third party motor insurance premiums, adding a training partner approved by the National Skill Development Corporation to the exemption list at serial 69, omitting item (w) in paragraph 2, and inserting a definition of "insurer" aligned with the Insurance Act.

Specified premises definition enables hotel suppliers to opt in or out affecting GST classification and registration declarations.
Amendment revises the State Tax (Rate) notification to redefine specified premises for hotel accommodation GST treatment, covering premises meeting a value threshold in the preceding financial year, registered suppliers filing an opt-in in the prescribed pre financial year window, and applicants filing an opt-in shortly after registration acknowledgment. It inserts Annexures VII-IX prescribing opt-in and opt-out declaration formats, mandatory fields, per premises filing requirements, and the continuing effect of declarations across financial years until superseded.

GST rate change: specified taxable entry now attracts a higher state tax rate, effective immediately under notification amendment.
An amendment to the State Tax (Rate) notification substitutes the rate value shown in column (4) for S. No. 4 of the TABLE in Notification No. 11/2017-State Tax (Rate), effected by the State Government under sub-section (1) of section 11 of the Goods and Services Tax Act, 2017 on the Council's recommendation; the substitution takes effect immediately.

Amendment to GST rate adds food inputs linked to fortified rice kernel supply for ICDS to the applicable entry immediately.
The State GST rate notification is amended by inserting "(c) food inputs for (a) above" after the existing sub clause on Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes, thereby expressly including food inputs related to that supply; the amendment is made on the Council's recommendation and takes effect immediately.

State GST amendment adds gene therapy to the taxable schedule and tightens pre packaged labelling rules immediately.
The State Tax (Rate) schedule is amended to insert a new entry for Gene Therapy at S.No.105A with the specified State GST rate, and the Explanation is revised to redefine "pre-packaged and labelled" to mean commodities intended for retail sale containing not more than 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009 and bear the required declarations; the notification is effective immediately.

GST classification updated to include Fortified Rice Kernel in rate schedules and redefine pre packaged labelling rules.
The amendment adds Fortified Rice Kernel (FRK) under HS heading 1904 into the State GST rate schedules and includes FRK in the Schedule III description alongside goods commonly known as Murki. It substitutes the Explanation's clause (ii) to define "pre-packaged and labelled" as retail-intended commodities up to 25 kg or 25 litres that are 'pre-packed' under the Legal Metrology Act, 2009 and whose packages or labels bear the statutory declarations. The notification is effective immediately.