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 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.

Specified premises definition revised under GST rules, aligning electronic commerce operator provisions and effective next fiscal year.
This amendment to Notification No. 17/2017-Central Tax (Rate) substitutes item (c) in the Explanation to define "specified premises" by reference to clause (xxxvi) of paragraph 4 of Notification No. 11/2017-Central Tax (Rate), aligning terminology with that provision and implementing GST Council recommendations regarding electronic commerce operators; the amendment takes effect from the 1st day of April, 2025.

Definition of specified premises updated to align notifications, clarifying scope for electronic commerce operators effective from April.
Amendment to notification No. 14/2017-Integrated Tax (Rate) replaces the Explanation's item (c) so that specified premises carries the meaning assigned in clause (xxxvi) of paragraph 5 of notification No. 08/2017-Integrated Tax (Rate), thereby aligning definitions for the purposes of provisions affecting electronic commerce operators; enacted under sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017 and effective from 1st April, 2025.

Specified premises definition redefined in UTGST amendment, aligning it with prior notification clause and effective from April.
The amendment substitutes item (c) of the Explanation in the Union Territory GST rate notification so that "specified premises" has the same meaning as assigned in clause (xxxvi) of paragraph 4 of notification number 11/2017-Union Territory Tax (Rate); the substitution takes effect from 1 April 2025.

Reverse charge mechanism scope narrowed to exclude body corporates and composition taxpayers under Union Territory GST rate notification.
The notification amends the UTGST rate table to exclude specified classes from reverse charge coverage: it inserts "other than a body corporate" after "Any person" at serial number 4, column (3), and inserts "other than a person who has opted to pay tax under composition levy" after "Any registered person" at serial number 5AB, column (4), thereby removing body corporates and composition-scheme taxpayers from the respective entries' applicability under the UTGST rate provisions.

Reverse charge mechanism narrowed to apply to any person other than a body corporate under IGST notification.
Inserts the words "other than a body corporate" after "Any person" in column (3) against serial number 5 of Notification No. 10/2017-Integrated Tax (Rate), thereby excluding bodies corporate from the class of recipients captured by that IGST reverse charge entry; amendment effected by Notification No. 07/2025-Integrated Tax (Rate), dated 16 January 2025, pursuant to GST Council recommendations.

Reverse charge mechanism excludes body corporates and composition taxpayers from applicability under amended CGST rate notification.
The Central GST rate notification is amended to exclude body corporate from the class described as "Any person" at serial number 4, and to exclude persons who have opted for the composition levy from the class described as "Any registered person" at serial number 5AB, thereby narrowing the reverse charge mechanism's applicability.

GST nil-rating for Motor Vehicle Accident Fund insurance services; insurer definition added and training partner included.
The notification amends the Central Tax (Rate) schedule by substituting "transmission and distribution" with "transmission or distribution" at serial 25A; inserting a nil-rated entry for services of insurance provided by the Motor Vehicle Accident Fund (contributions made by insurers from third-party motor insurance premiums) as serial 36B; adding a training partner approved by the National Skill Development Corporation as item (f) at serial 69; omitting item (w) in paragraph 2 effective 1 April 2025; and adding a definition that "insurer" has the meaning in the Insurance Act.

Exemption for Motor Vehicle Accident Fund insurance services introduced, with transmission/distribution wording adjusted and insurer defined.
The amendment clarifies exemption scope by substituting "transmission and distribution" with "transmission or distribution", inserts an exemption for services of insurance provided by the Motor Vehicle Accident Fund funded by insurers from third party motor insurance premiums, and adds a training partner approved by the National Skill Development Corporation to the specified entry. It omits item (w) effective from 1 April 2025 and adds a definition of "insurer" adopting the Insurance Act meaning, as further amendments to Notification No. 9/2017-Integrated Tax (Rate).

Insurance exemption: Motor Vehicle Accident Fund services added as nil-rated; transmission wording and insurer definition amended.
The notification amends the UTGST rate schedule by substituting "transmission and distribution" with "transmission or distribution" at serial 25A, inserting a nil-rated entry for insurance services of the Motor Vehicle Accident Fund as new serial 36B funded by insurers' contributions from third-party motor insurance premiums, adding training partners approved by the National Skill Development Corporation to the serial 69 exemptions, omitting item (w) effective 1 April 2025, and inserting a definition that "insurer" has the meaning under the Insurance Act.

Specified premises classification allows hotel providers to opt in or out for GST rate applicability via prescribed declarations.
The amendment defines Specified premises to include premises that previously supplied hotel accommodation above a per-unit per-day value threshold, premises declared as specified premises by registered suppliers within the prescribed January-March window before the financial year, and premises declared as specified premises by registration applicants within fifteen days of registration acknowledgement; it inserts Annexures providing opt-in and opt-out declaration forms, requires separate filing per premises, makes declarations binding for the stated financial year and subsequent years until changed, and comes into force from the first day of April.

Specified premises designation affects IGST treatment for hotel accommodation, enabling opt in/out declarations and annual filing requirement.
Amendment substitutes the definition of specified premises for IGST rate purposes effective 1 April 2025, defining such premises as those meeting a preceding year per unit tariff threshold, or those declared as specified premises by a registered supplier between 1 January and 31 March of the preceding financial year, or declared by a registration applicant within fifteen days of registration acknowledgment. The amendment inserts Annexures VII-IX prescribing standard opt in and opt out declarations, requires separate filings per premises, and provides that declarations apply for the stated financial year and continue thereafter unless rescinded.

Specified premises criteria updated: new supply thresholds and opt-in/out declaration process affect hotel accommodation GST rates.
The notification redefines "Specified premises", effective 1 April 2025, to include premises meeting a prior year per unit accommodation value threshold, premises for which a registered supplier files an opt in declaration between 1 January and 31 March of the preceding financial year, and premises for which an applicant files an opt in within fifteen days of registration acknowledgement; it prescribes separate Annexure VII-IX templates for opt in and opt out declarations to be filed before the jurisdictional GST authority, each declaration to be filed separately for each premises.

GST rate change for old and used motor vehicles: higher rate substituted with immediate effect under central tax notification.
Amendment substitutes the rate entry against serial number four in the table of Notification No. 8/2018-Central Tax (Rate), increasing the Central GST rate applicable to old and used motor vehicles. The change is effected under sub section (1) of section 11 of the Central Goods and Services Act, 2017, on the Council's recommendation and is brought into force with immediate effect.

IGST rate change for old and used motor vehicles: notification increases the applicable tax rate with immediate effect.
Substitutes the IGST rate entry in the table of Notification No. 9/2018-Integrated Tax (Rate) so that the IGST rate for the specified category of old and used motor vehicles is increased; the amendment is made under the statutory power conferred by section 5(1) of the Integrated Goods and Services Tax framework on the recommendation of the Council and comes into force immediately.

UTGST rate change for old and used motor vehicles increases tax rate, effective immediately under union territory GST law.
Amends the Union Territory GST rate for old and used motor vehicles by substituting the earlier percentage entry in the TABLE of Notification No. 8/2018 Union Territory Tax (Rate) with a new percentage entry for the specified serial entry. The amendment is made under the powers conferred by the Union Territory Goods and Services Act, 2017 on the Council's recommendation and shall come into force with immediate effect.

UT GST amendment expands ICDS-related supplies to include food inputs alongside fortified rice kernel, effective immediately.
The Central Government amends Notification No. 39/2017-Union Territory Tax (Rate) by inserting, at S. No. 1 column 3, a new sub-clause that includes food inputs for (a) above immediately after the existing entry for Fortified Rice Kernel (Premix) supplied for ICDS or similar approved schemes, thereby extending the scope of the listed supply classification.

IGST rate amendment expands scope to include food inputs for fortified rice schemes, effective immediately.
The notification amends the IGST rate schedule by inserting clause (c) "food inputs for (a) above" at S. No. 1, column 3 immediately after the entry for Fortified Rice Kernel (Premix) supplies for ICDS or similar approved schemes; the amendment is effected under statutory IGST powers and comes into force with immediate effect, modifying Notification No. 40/2017-Integrated Tax (Rate).

GST amendment adds 'food inputs for (a) above' to supply entry for ICDS-related fortified rice, effective immediately.
The Central Government amends Notification No. 39/2017 Central Tax (Rate) by inserting after the existing entry for "Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government" a new clause: "(c) food inputs for (a) above," thereby expanding the table entry in column 3 against S. No. 1; the amendment is effective immediately.