Exemption for gene therapy: new UTGST schedule entry and clarified pre-packaging definition affecting tax applicability.
The notification adds Gene Therapy as a new entry in the UTGST (Rate) Schedule and substitutes the definition of pre-packaged and labelled to mean retail-sale commodities that are pre-packed in conformity with legal metrology standards, bear required package or label declarations, and contain not more than 25 kg or 25 litre; the amendment is effective immediately.

Pre-packaged and labelled definition tightened to retail-package limit, requiring Legal Metrology declarations and affecting UTGST schedule entries.
The notification inserts Fortified Rice Kernel (FRK) into specified UTGST rate schedules and substitutes the Explanation to define pre-packaged and labelled as commodities for retail sale in packages not exceeding twenty-five kilograms or litres, that are "pre-packed" under the Legal Metrology Act, 2009, with the package or label required to bear the declarations mandated by that Act and its rules; the amendment is effective immediately.

Compensation cess cap on exported taxable goods set at concessional rate subject to export, documentation, and movement conditions.
Grants a concessional compensation cess treatment on taxable goods supplied by a registered supplier to a registered recipient for export, exempting the portion of cess above a minimal rate subject to conditions: issuance of tax invoice, recipient's export within the specified period, inclusion of supplier GSTIN and invoice number in shipping documentation, recipient's registration with a recognised export body, provision of order to the supplier and tax officer, prescribed movement of goods (direct to export points or registered warehouses), requirements for aggregation and warehouse acknowledgements, and submission of shipping bill and export proof to supplier and jurisdictional tax officer.

IGST Rate Amendment: Fortified Rice Kernel added to tariff entries and packaging definition aligned with Legal Metrology requirements.
Insertion of Fortified Rice Kernel (FRK) into the IGST tariff by adding a new serial entry and expanding an existing higher-rate entry to include FRK; and substitution of clause (ii) in the Explanation to define pre-packaged and labelled as retail commodities up to 25 kg or 25 litres that are pre-packed under the Legal Metrology Act, 2009, with required package or label declarations. The notification is effective immediately.

Definition of pre-packaged and labelled revised; retail commodities must meet Legal Metrology pre packing and labelling requirements immediately.
The notification inserts Fortified Rice Kernel (FRK) into specified GST rate schedules and substitutes the Explanation to define "pre-packaged and labelled" as commodities intended for retail sale that are pre-packed under the Legal Metrology Act, 2009 and whose package or securely affixed label must bear the declarations required by that Act and its rules; the amendment is effective immediately.

Extension of GSTR-8 filing deadline for December returns; notification sets a new due date for submission.
Pursuant to the first proviso to sub-section (4) of section 52 read with section 168 of the Central Goods and Services Tax Act, 2017 and rule 67 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the Council's recommendation, extends the due date for filing FORM GSTR-8 for the month of December, 2024 until the 12th day of January, 2025.

TDS return deadline extended for December returns under section 39 and rule 66; new due date notified.
The Commissioner, on the Council's recommendation and under sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017, has extended the time limit for furnishing FORM GSTR-7 for December 2024 under sub-section (3) of section 39 read with rule 66 of the Central Goods and Services Tax Rules, 2017, until the 12th day of January, 2025.

Extension of filing deadline for FORM GSTR-6 grants an additional short period for Input Service Distributors to submit returns.
The Commissioner, on the Council's recommendation and invoking powers under the Central Goods and Services Tax framework, extended the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6, thereby altering the prescribed deadline for submission under the statutory return-furnishing provisions and applicable rules.

Extension of return filing deadline: FORM GSTR-5 for non-resident taxpayers moved to a later compliance date.
The notification extends the due date for furnishing FORM GSTR-5 by non-resident taxable persons for December 2024 until 15 January 2025, effectuating an administrative adjustment to the statutory return-filing timeline for that class of taxpayers.

GSTR-3B due date extension: revised electronic filing deadlines set for December and October-December returns under notification.
The Commissioner extends electronic filing deadlines for FORM GSTR-3B: the monthly return for December 2024 is due on 22 January 2025, while the quarterly return for October-December 2024 is granted staggered extended due dates for classes of registered persons based on principal place of business, as specified in the notification table, for filing through the common portal.

Extension of GSTR-1 filing deadlines: monthly filers given extra days; quarterly filers granted extended filing time.
Inserts a proviso to extend the time limit for furnishing details of outward supplies in FORM GSTR-1: monthly filers for December, 2024 are granted an extension until the thirteenth day of January, 2025, and registered persons filing under the quarterly proviso for October-December, 2024 are granted an extension until the fifteenth day of January, 2025, by amendment to Notification No. 83/2020 - Central Tax.

Appointment of nodal officer for GST intelligence designates DGGI Additional/Joint Director to oversee IGST section 14A(3) compliance.
The Central Government designates the Additional/Joint Director (Intelligence) of the Directorate General of GST Intelligence Headquarters as the nodal officer under the Information Technology Rules, 2021 for purposes relating to section 14A(3) of the Integrated Goods and Services Tax Act; the designation takes effect from publication in the Official Gazette and is issued by the Department of Revenue, Ministry of Finance.

Appointment of adjudicating authority reallocates responsibility to designated officers for specified GST show cause notices.
The Central Board designates specified Commissioner-level officers and other adjudicating authorities to pass orders or decisions on listed show cause notices issued by the Directorate General of GST Intelligence, reallocating adjudicatory responsibility for those notices under the Central and Integrated GST framework and covering assessment, liability determination, penalties and related enforcement provisions.

Extension of GSTR-3B filing deadline: deadline extended for registrants in Murshidabad under section 39 to December 11.
The Commissioner, under section 39(6) of the Central Goods and Services Tax Act, 2017, extends the due date for furnishing FORM GSTR-3B for October 2024 until the eleventh day of December 2024 for registered persons whose principal place of business is in the district of Murshidabad, West Bengal, required to file under section 39(1) read with rule 61(1)(i). The notification is dated 10th December 2024 and is deemed effective from 20th November 2024.

GSTAT bench jurisdiction amendment substitutes one district in a bench's district list, updating appellate tribunal territorial scope.
The corrigendum directs that in the entry listing Jaipur for the State Bench composition, the district name "Alwar" in the first item of the bench's district list is to be substituted with "Ajmer", thereby amending the territorial composition of that GSTAT State Bench.

Extension of GSTR-3B due date: October filing now permitted until end of November for Manipur registrants.
The Commissioner, on the Council's recommendation, extends the due date for furnishing returns in Form GSTR-3B for the month of October, 2024 until the thirtieth day of November, 2024 for registered persons whose principal place of business is in the State of Manipur and who are subject to the statutory return-filing obligation; the notification is deemed effective from the twentieth day of November, 2024.

Appointment of Adjudicating Authorities under CGST/IGST: officers designated to decide DGGI-issued tax notices and related adjudication matters.
Appointment of officers to adjudicate DGGI-issued show-cause notices under the Central Goods and Services Tax Act and the Integrated Goods and Services Tax Act; the Board designates specified Central GST adjudication officers to pass orders or decisions on the listed notices concerning assessment, determination, penalty and recovery, with the Table identifying noticees, originating DGGI notices and the adjudicating office charged with deciding those matters.

Bench Jurisdiction: State Benches of GSTAT reallocated districts and substituted bench locations affecting appellate jurisdictions.
The notification substitutes specified bench-location names in the existing GSTAT schedule-exchanging Varanasi with Prayagraj and Jalandhar with Chandigarh-and inserts a new clause that notifies, for each State Bench, the districts comprising its appellate jurisdiction and any sitting or circuit arrangements. The inserted table lists bench locations, the districts within each bench's jurisdiction, and sitting/circuit designations, thereby clarifying district-level jurisdictional boundaries for State Benches of the Goods and Services Tax Appellate Tribunal effective from publication.

Jurisdiction of Central Tax Officers expanded to authorise specified Commissioners to decide DGGSTI notices under GST enforcement provisions.
The amendment substitutes Table V of Notification No. 02/2017-Central Tax to designate specific Principal Commissioners and Commissioners of Central Tax, exercisable throughout India, to exercise the powers of an Additional Commissioner or Joint Commissioner for passing orders or decisions in respect of notices issued by officers of the Directorate General of Goods and Services Tax Intelligence under the enforcement provisions of the Central Goods and Services Tax Act, 2017, with effect from the first day of December, 2024.

Due date extension for FORM GSTR-3B: October returns for Maharashtra and Jharkhand now due later in November.
The Commissioner, on the Council's recommendation, extends the due date for furnishing FORM GSTR-3B for October, 2024 to the twenty first day of November, 2024 for registered persons whose principal place of business is in Maharashtra and Jharkhand and who are required to furnish returns under the CGST return-filing rules.