Specified premises for hotel accommodation service now follows a revised opt-in and opt-out declaration framework.
West Bengal GST amends the definition of specified premises for hotel accommodation service from 1 April 2025 and introduces opt-in and opt-out declaration formats. The revised framework applies to premises meeting the prescribed preceding-year supply threshold, or premises covered by declarations filed by registered suppliers or applicants for registration within the specified period. The declarations operate for the stated financial year and continue for later years until changed, and must be filed separately for each premises.

GST exemption rate amended by substituting a higher table entry, with retrospective effect from mid-January 2025.
The West Bengal Goods and Services Tax exemption notification is amended to revise the rate entry in the specified table. Against Serial No. 4, the existing entry of 6% is substituted with 9%, thereby altering the applicable rate under the 2018 notification. The amendment is made in public interest on the recommendation of the GST Council, and it is given retrospective effect from 16 January 2025.

GST exemption entry expanded to include food inputs for ICDS-linked supplies under the West Bengal amendment.
West Bengal GST notification amends the existing rate entry for supplies linked to ICDS or similar schemes by inserting "food inputs for (a) above" after the reference to Fortified Rice Kernel (Premix) supply, thereby extending the scope of the specified entry. The amendment is deemed to have come into force from 16 January 2025.

Gene therapy tax change: amendment adds gene therapy to GST schedule and revises pre packaging definition, effective retrospectively.
Amendment inserts Gene Therapy into the Schedule and substitutes the Explanation to define 'pre-packaged and labelled' as retail commodities not exceeding 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009 with packaging or labels required to bear the Act's declarations; the notification is deemed effective from 16 January 2025.

Tax classification: Fortified Rice Kernel added to reduced GST schedule and pre-packaging definition clarified for retail packaging.
The notification inserts Fortified Rice Kernel (FRK) as a specific entry into the state GST schedules, altering its taxable classification, and amends the Explanation to define "pre-packaged and labelled" to mean retail commodities pre-packed per the Legal Metrology Act, 2009 in packages not exceeding twenty-five kilograms or twenty-five litres where required statutory declarations appear on the package or label.

Qualified buyers status extended to NBFCs and housing finance companies, subject to restrictions preventing promoters accessing secured assets.
All non-banking financial companies, including housing finance companies, regulated by the Reserve Bank of India are specified as qualified buyers under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, subject to ensuring that defaulting promoters or related parties do not gain access to secured assets through security receipts and to complying with any additional conditions the Reserve Bank of India may specify.

Foreign currency account regulations amended to substitute specified serial entries, correcting the earlier notification's schedule alignment.
Corrigendum substitutes schedule serial entries in the Foreign Exchange Management (Foreign Currency Accounts by a Person Resident in India)(Fourth Amendment) Regulations, 2024 by directing that previously listed SL No. 4, 5 & 6 be read as SL No. 1, 2 & 3, thereby correcting the published notification's schedule alignment.

GST amendment commencement brings specified Uttar Pradesh rules into force on staged effective dates.
Bringing into force specified provisions of the Uttar Pradesh Goods and Services Tax (Sixty-fourth Amendment) Rules, 2024. The Governor appointed the effective dates for identified provisions under Section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with sub-rule (2) of rule 1 of the Amendment Rules. Rules 2, 24, 27 and 32 were deemed to have come into force on 11 February 2025, and Rules 8, 37 and clause (ii) of rule 38 on 1 April 2025.

Tariff values fixed for specified imported goods, updating customs valuation and applying from the commencement date.
Fixes tariff values for specified imported commodities by substituting updated TABLE-1, TABLE-2 and TABLE-3 in the principal customs notification, covering edible oils, brass scrap, gold and silver in specified forms, and areca nut, with values expressed in US dollars per metric tonne or per unit as applicable, and makes the amendments effective from the commencement date stated in the notification.

Anti-dumping duty scope clarified for textured toughened glass specifying transmission, thickness and dimension criteria for coverage.
Corrigendum to Notification No. 26/2024-CUSTOMS (ADD) amends the table entry for "Textured Toughened (Tempered) Coated and Uncoated Glass" by adding an asterisk and inserts a footnote defining the covered product as textured toughened (tempered) glass with a minimum of 90.5% transmission, thickness not exceeding 4.2 mm (including a tolerance of 0.2 mm), and where at least one dimension exceeds 1500 mm, applicable whether coated or uncoated.

Corrigendum clarifying customs exemption wording excludes goods covered under S.No. 608 from personal-use dutiable goods.
Corrigendum to Notification No. 04/2025-Customs replaces the description of the personal-use exemption in the table entry for serial number 36 so as to expressly exclude goods covered under S.No. 608 of the Table appended to notification No. 50/2017-Customs, with the correction located in column (3), lines 8-10 of the published Gazette entry.

Commencement of GST amendment rules: specified amendment rules to come into force on appointed dates in 2025.
Appoints commencement dates for specified provisions of two Rajasthan GST amendment notifications under section 164. Rules 2, 23, 26 and 31 of notification F.12(1)FD/Tax/2024-88 (19-07-2024) come into force on 11th February, 2025; Rule 36 and clause (ii) of Rule 37 of the same notification, and Rule 2 of notification F.12(1)FD/Tax/2024-93 (27-09-2024), come into force on 1st April, 2025.

Mizoram GST rules: specified amendment provisions commence 11 February 2025 and 1 April 2025 by notification.
The Governor appoints commencement dates for provisions of the Mizoram Goods and Services Tax (Amendment) Rules, 2024: Rules 2, 24, 27 and 32 to come into force on 11th February 2025; Rules 8, 37 and clause (ii) of rule 38 to come into force on 1st April 2025 by State tax notification.

Date of effectuation of OGST Amendment Rules: selected rules to come into force on 11 Feb and 1 Apr 2025.
The State Government, exercising statutory authority under the Odisha Goods and Services Tax Act and the Amendment Rules, appoints the 11th day of February, 2025 as the date on which rules 2, 22, 25 and 30 shall be deemed to have come into force, and appoints the 1st day of April, 2025 as the date on which rules 8, 35 and clause (ii) of rule 36 shall come into force.

Penalty recovery procedure: administrative demand, set payment window, interest accrual and enforced recovery mechanisms including tax referral.
The regulations require the Secretary to issue a demand notice with the Commission's penalty order and a prescribed payment period, payment by challan to the Pay & Accounts Officer, and entry of receipts in a penalty recovery register. The Commission may grant extensions or installments; defaults render the payer in default. Interest accrues on outstanding penalties, subject to reduction or waiver and adjustment after appellate orders. On continued default the Commission issues a recovery certificate executed by a recovery officer authorising recovery measures including requiring third parties or legal heirs to pay, attachment and sale of property under the Income-tax Act procedures, and reference to the Income-tax authority for recovery as tax due.

Late fee waiver for delayed GSTR-9C filings if subsequently filed by specified deadline; excess fees waived, no refunds.
Waiver of excess late fees under section 47 is granted where taxpayers required to file reconciliation statement in FORM GSTR-9C with FORM GSTR-9 failed to do so but furnished FORM GSTR-9C subsequently on or before 31st March, 2025; waiver applies to amounts in excess of the late fee payable up to the date of filing FORM GSTR-9 and is issued under section 128, with no refund of late fee already paid.

Temporary Identification Number enables non-registrants required to pay GST to receive temporary IDs and follow registration process.
The amendment adds rule 16A empowering the proper officer to grant a temporary identification number to persons not liable to registration but required to make payments under the Act, with the grant documented in Part B of FORM GST REG-12. It also revises rule 19(1) to include intimations in FORM GST CMP-02 and amends rule 87(4) to reference rule 16A. FORM GST REG-12 is replaced by a two-part form recording temporary registration or temporary identification number grants and directing applicants to apply for proper registration within ninety days.

Input tax credit rectification procedure enables electronic applications to correct prior demand where credit is now available.
Notifies a special rectification procedure under section 148 for registered persons to electronically apply, using Annexure A, to the original authority to rectify orders under sections 73/74/107/108 that confirmed demand for wrong availment of input tax credit due to contravention of subsection (4) of section 16 where that credit is now eligible under subsequent provisions; authorities should decide preferably within three months and upload rectified-order summaries in the prescribed statutory forms, with rectification limited to the eligible input tax credit and natural justice observed if adversely affecting the person.

Waiver of interest and penalty under Section 128A allows specified registered persons to pay by notified deadlines for relief.
Notification under Section 128A prescribes deadlines by which specified classes of registered persons must pay tax stated in a notice, statement or order to obtain waiver of interest, penalty, or both, distinguishing between persons issued notices under Section 128A and persons whose tax is redetermined by a proper officer pursuant to appellate direction; the notification is effective from the 1st day of November, 2024, and sets the payment deadline for redetermined cases as ending on completion of six months from the proper officer's order.

Input Service Distributor credit rules and section 128A waiver procedure updated across West Bengal GST forms and compliance rules.
The amendments update West Bengal GST rules by revising Input Service Distributor credit distribution, inserting a time limit for tax invoices in reverse charge cases, and extending multiple recovery and demand provisions to proceedings under section 74A. They also modify refund and appeal-related rules and forms, reduce pre-deposit limits in appeal forms, and prescribe a new electronic procedure under section 128A for waiver of interest or penalty, or both, through FORM GST SPL-01 to SPL-08.