Revisional Authority under Delhi GST Act appointed; Commissioner and zonal commissioners authorised to review subordinate GST orders.
The Commissioner of State Tax is authorised as Revisional Authority to review decisions of Special/Additional/Joint Commissioners, and likewise the Special/Additional/Joint Commissioner of the relevant zone is authorised to review decisions of Assistant Commissioners/GST Officers, delegating hierarchical revisional responsibility under the Delhi Goods and Services Tax Act.

Input Service Distributor rules require registration, prescribe input tax credit distribution, and impose penalties for noncompliant machine registration
The Act replaces the ISD definition and requires any office receiving input-service invoices for distinct persons to register as an ISD and distribute input tax credit of state or integrated tax in the prescribed manner. It inserts section 122A imposing an additional penalty for failure to comply with a notified special procedure for machine registration and subjects unregistered machines to seizure and confiscation, with confiscation averted if penalty is paid and registration is completed within three days of the penalty communication.

SGST rate amendment reduces the specified SGST rate under a state notification, effective on gazette publication.
Amendment substitutes the phrase "half per cent." with "0.25 per cent." in Notification No. 52/2018 State Tax under powers conferred by the Himachal Pradesh Goods and Services Tax Act, and states that the notification takes effect from the date of its publication in the official gazette.

Annual return exemption for small GST registrants provides filing relief for eligible taxpayers for the specified financial year.
Exempts registered persons whose aggregate turnover in the financial year 2023 24 is up to two crore rupees from filing the annual return for that financial year, the exemption being issued by the State government on the recommendations of the Council under the first proviso to the statutory provision governing annual returns.

Administrative notification amendment: designated officer titles substituted, updating authorised officers for Bihar GST upon notification.
The notification substitutes the entries at serial (i) and (ii) of an earlier Bihar GST notification with the designations "(i) Additional/Joint Commissioner (Tech.), CGST & CX, Patna-1" and "(ii) Senior most Additional Commissioner (Appeal.), Central Division, Patna," respectively, under the Governor's statutory authority, and provides that the amendment shall come into force from the date of its notification.

Limitation extension for tax recovery extends issuance deadlines for past financial years under Assam GST
The notification extends the time limit for issuance of orders to recover tax not paid or short paid and for correcting wrongly availed or utilised input tax credit for specified past financial years, partially modifying prior notifications; the extension is declared effective from a stated earlier date.

Late fee waiver for final GST return non-filers who filed within prescribed window; excess late fees are waived.
The Governor, on the Council's recommendation under section 128 of the Assam GST Act, waives the portion of late fee under section 47 that exceeds five hundred rupees for registered persons who failed to furnish the final return in FORM GSTR 10 by the due date but who submitted that return during the period from 1 April 2023 to 30 June 2023, with the waiver declared effective retrospectively from 31 March 2023.

Late fee waiver for annual GST returns: capped per-day penalties and limited amnesty for specified late filings.
The notification waives late fee for annual returns under section 44 for 2022-23 onwards by prescribing per-day capped late fees for two turnover classes and an overall cap tied to 0.02 percent of turnover; it also waives late fee in excess of ten thousand rupees for specified earlier-year returns filed between 1 April and 30 June 2023, with effect from 31 March 2023.

Deemed withdrawal of assessment orders where taxpayers file outstanding returns with interest and late fee, irrespective of appeals.
Notification deems certain assessment orders issued on or before 28 February 2023 to be withdrawn if the registered person files the outstanding return by 30 June 2023 and pays the interest liability and late fee under the Act; the benefit applies regardless of the existence or disposal of any appeal and is effective from 31 March 2023.

Extension of revocation application deadline for cancelled GST registrations requires returns filing and payment before filing.
A limited class of persons whose registration was cancelled under clause (b) or (c) of section 29 and who missed the section 30 time limit may apply for revocation within the extended period only after furnishing all returns due to the effective date of cancellation and paying tax, interest, penalty and late fees; no further extension is available.

Late fee waiver for GSTR-4 non-filers who filed delayed returns during the specified filing window, easing GST compliance.
Amendment adds a proviso waiving late fee such that amounts in excess of two hundred and fifty rupees are waived and fully waived where state tax payable is nil, for registered persons who failed to furnish FORM GSTR-4 for specified quarters and financial years by the due date but furnished those returns between April 2023 and June 2023; the notification is deemed effective from 31st March 2023.

Commencement of Goa GST amendment: specified provisions begin shortly while remaining provisions commence at a later scheduled date.
Government, exercising the power under sub section (2) of section 1, appoints commencement dates for provisions of the Goa Goods and Services Tax (Second Amendment) Act, 2024 by formal notification, implementing one provision on an earlier appointed date and the remaining provisions on a later appointed date.

GST exemption from annual return relieves registered persons below the turnover threshold from filing the annual return.
Exempts registered persons whose aggregate turnover in the financial year 2023 24 is up to two crore rupees from the requirement to file an annual return, issued by the Commissioner under the first proviso to the Delhi Goods and Services Tax Act, 2017 on the recommendations of the Council.

GST rate adjustment: Bihar substitutes the prior rate with a lower rate, amendment effective from July.
Amendment reduces the specified GST levy rate in the referenced Bihar notification by substituting the previous expression of the rate with a lower expressed percentage, altering the tax incidence prescribed in the original instrument. The change is made under sub section (1) of section 52 of the Bihar Goods and Services Tax Act, 2017, and takes legal effect from the stated effective date, with departmental file reference provided for administrative traceability.

Exemption from annual return filing for registered persons below the prescribed aggregate turnover threshold for the specified financial year.
Exemption under the first proviso to section 44 relieves registered persons with aggregate turnover in the financial year 2023-24 up to two crore rupees from the obligation to file the annual return for that year, by notification issued by the Commissioner on Council recommendations, confining the relief to the procedural filing requirement for the specified fiscal year.

GST notification amendment reduces the applicable rate under Andhra Pradesh tax rules with effect from July 2024.
The Andhra Pradesh Government has amended the existing GST notification issued under the Andhra Pradesh Goods and Services Tax Act, 2017 by substituting the earlier rate of "half percent" with "0.25 percent". The amendment is made in exercise of the power under section 52 of the Act on the recommendation of the GST Council and applies from 10 July 2024.

Large Taxpayer Unit jurisdiction assigned for high-liability taxpayers and suppliers of specified actionable claims under GST rules.
The State is divided into eight wards for GST administration and a separate Large Taxpayer Unit (LTU) is specified with exclusive jurisdiction over taxpayers who either discharge cumulative SGST liability above the prescribed threshold in a financial year or supply services classed as Specified Actionable Claims. New registrations are assigned to ward offices; annually, within 90 days after the financial year end, qualifying taxpayers are shifted to LTU in the back-office portal, with the originating ward retaining jurisdiction until the technical transfer is effected. Taxpayers remain under LTU until a Proper Officer orders their transfer back.

Consent-based information sharing: Public Tech Platform designated to receive data from common portal for frictionless credit access.
Notification designates Public Tech Platform for Frictionless Credit as the system with which information may be shared by the common portal based on consent under Section 158A; it defines the platform as an enterprise-grade open architecture IT platform, conceptualised by the central bank and developed by its wholly owned subsidiary to enable convergence of financial and data service providers via a standard protocol-driven architecture and an open, shared API framework. The notification is deemed effective from the 22nd day of February, 2024.

GST exemption amendment expands railway services coverage and revises accommodation service exclusions under the Uttar Pradesh notification.
Amendment to the Uttar Pradesh GST exemption notification inserts new entries for services supplied by Ministry of Railways to individuals, services supplied by one railway zone or division to another, and services supplied by Special Purpose Vehicles to the Ministry of Railways in relation to infrastructure use and maintenance, all at nil rate. It also revises the accommodation services entry by excluding student residences, hostels, camps and paying guest accommodations, and inserts a further entry for long-duration accommodation services subject to a value threshold, with effect from 15 July 2024.

Uttar Pradesh GST rate changes revise treatment of paperboard cartons, milk cans, solar cookers, and packaged farm produce.
Revised Uttar Pradesh GST rate schedule by inserting and substituting entries for cartons and cases of paperboard, milk cans of iron, steel or aluminium, solar cookers, and parts of brooders, while adjusting exclusions for certain paperboard goods and domestic-use items. It also clarified that agricultural farm produce supplied in packages exceeding 25 kilogram or 25 litre is not treated as a supply of pre-packaged and labelled goods, notwithstanding the Legal Metrology Act, 2009.