Machine registration and reporting: manufacturers must register packing machines, update capacities, upload engineer certificates, and file monthly production statements.
Notification requires manufacturers of specified pan masala and tobacco products to register packing/filling machines in FORM GST SRM-I, report installations, disposals and capacity changes within prescribed timelines, obtain system-generated machine registration numbers, and upload any prior declarations to other agencies. A monthly FORM GST SRM-II must be filed reporting inputs, machine-wise brand production, package counts, MRP totals and detailed power consumption. FORM GST SRM-III requires a Chartered Engineer certificate for declared or amended machines. The measures are effective from 1 April 2024 and apply to listed tariff items.

Commencement of Karnataka GST Amendment: staggered enforcement of sections with different effective dates for implementation.
Appoints commencement dates for provisions of the Karnataka Goods and Services Tax (Amendment) Act, 2024: the provisions of section 4 commence on the 1st day of October, 2024, and the provisions of sections 2 and 3 commence on the 1st day of April, 2025, by notification under sub section (2) of section 1 of the Amendment Act.

GST amendment rules update GSTR-1A reporting, ITC distribution, refunds, appeals, and demand recovery procedures.
The Andhra Pradesh Goods and Services Tax (Amendment) Rules, 2024 introduce changes to registration, outward supply reporting, input tax credit distribution, refunds, e-way bill enrolment, demand recovery, and appellate procedure under the APGST Rules, 2017. The amendments align multiple rules and forms with FORM GSTR-1A, revise reporting thresholds and return timelines, and prescribe detailed mechanisms for Input Service Distributor credit allocation, post-export refund claims, and Canteen Stores Department refunds. They also update appeal, withdrawal, and payment-adjustment procedures and revise the related statutory forms.

Appeal procedure under section 107: manual filing accepted without deposit, acknowledgement and summary required for transitional credit disputes.
Special procedure requires appeals relating to transitional credit under sections 73/74 to be filed in duplicate on ANNEXURE-1 and presented manually; filing time is computed from the later of the notification or order date, and prior appeals are deemed compliant. No pre-deposit under section 107(6) is required. Appeals must include relevant documents and a self-certified copy of the order, be signed as prescribed, and will be treated as filed only upon issuance of FORM GST APL-02 acknowledgement. The Appellate Authority must issue a summary in ANNEXURE-2 with its order.

Commencement of Delhi GST amendments: specified provisions brought into force via staged executive notification.
The Lieutenant Governor, exercising commencement powers under the Delhi Goods and Services Tax (Second Amendment) Act, 2024, by notification dated 28 August 2024, appoints staged commencement: the majority of the amendment provisions to commence on the first day of October, 2023, and a specified block of provisions to commence on the first day of August, 2023.

Tax Collection at Source rate reduced under state GST notification, amending prior rate and effective from a July date.
The notification amends a prior state GST notification by substituting the previously stated Tax Collection at Source rate with a lower specified rate, thereby altering the withholding obligation under the state GST framework; the amendment is made under statutory powers on the Council's recommendation and is stated to be effective from a specified date in July 2024.

Refund of Input Tax Credit narrowed to polyester or plastic film when used in imitation zari thread under amended GST rate entry.
The amendment adds a tariff entry recognising imitation zari thread or yarn made of metallised polyester film or plastic film and specifies that this entry applies for refund of input tax credit only on polyester film or plastic film, thereby modifying the State GST rate notification to create a targeted refund eligibility rule tied to the product's material composition.

Inclusion of Ministry of Railways adjusts SGST rate notification scope and excludes railway services from central-government services entry.
The notification amends the State GST rate schedule to include the Ministry of Railways (Indian Railways) alongside the Department of Posts in one entry, and to exclude the Ministry of Railways from the general entry for services supplied by the Central Government. The amendment modifies Notification No. 13/2017-State Tax (Rate), records prior amendment history, and specifies the operative effective date.

Machine registration and monthly production reporting mandated under GST for manufacturers of specified tobacco and pan masala goods.
Notification prescribes a special procedure under the Telangana GST Act requiring registered manufacturers of specified pan masala and tobacco products to furnish detailed packing and filling machine information in FORM GST SRM-I (including additions, amendments, disposals and prior declarations), obtain Chartered Engineer certification in FORM GST SRM-III for declared or amended machines, and submit a monthly production and input statement in FORM GST SRM-II by the tenth day of the succeeding month; each machine entry generates a unique registration number on the common portal.

Nil-rate GST treatment for railway and qualifying long-stay accommodation services expands, subject to defined accommodation exclusions.
Tamil Nadu GST entries assign Nil rates to specified railway-related services, including platform-ticket sales, retiring or waiting room facilities, cloak-room services, battery-operated car services, inter-zonal or inter-divisional services, and specified concession-period infrastructure-use and maintenance arrangements involving special purpose vehicles. Accommodation entry 12 excludes student residences, hostels, camps, paying-guest accommodations, and similar establishments. New entry 12A assigns Nil rates to qualifying long-stay accommodation services, subject to a value ceiling per person per month and a minimum continuous period of ninety days.

Agricultural farm produce classification excludes larger commodity packages from the pre-packaged and labelled category for GST treatment.
Supplies of agricultural farm produce in packages containing commodities in quantities exceeding 25 kilograms or 25 litres are excluded from the expression "pre-packaged and labelled" for Tamil Nadu GST classification purposes. The exclusion applies notwithstanding the Legal Metrology Act, 2009 and rules made under it, including subsequent amendments. The package-quantity clarification is deemed to have taken effect on 15 July 2024.

GST rate classification for cartons, milk cans and solar cookers changes, while agricultural produce is excluded from pre-packaged and labelled treatment.
With effect from 15 July 2024, Schedule II at 6% covers specified cartons, boxes and cases of corrugated or non-corrugated paper or paperboard, milk cans of iron, steel or aluminium, solar cookers, and parts of poultry-keeping machinery, poultry incubators and brooders. Other heading 4819 goods remain in Schedule III at 9%. Supplies of agricultural farm produce in packages above 25 kilograms or 25 litres are excluded from pre-packaged and labelled treatment.

GST exemption for specified railway services and long stay low value accommodation clarified, with defined exclusions and conditions.
The notification inserts zero rate entries for specified Indian Railways services to individuals (platform tickets, retiring/waiting rooms, cloak room, battery operated car services), inter zone/division services, and SPV arrangements allowing use of SPV infrastructure and related maintenance services. It amends the accommodation entry to exclude student residences and hostels/camps/PGs from that entry, and adds a new Heading 9963 entry exempting accommodation whose per person monthly value falls below a low threshold when supplied for a minimum continuous period of ninety days.

Exclusion of large packaged agricultural produce from 'prepackaged and labelled' classification alters GST treatment for such supplies.
The notification inserts a proviso in the Explanation to Notification No. 2/2017-State Tax (Rate) excluding supply of agricultural farm produce in packages above a specified size from the scope of 'prepackaged and labelled', notwithstanding the Legal Metrology Act, 2009 and rules, thereby altering classificatory treatment for state GST purposes; the amendment is made under section 11(1) of the Mizoram GST Act and is effective from the fifteenth day of July, 2024.

GST rate amendments reclassify packaging, milk cans and solar cookers altering tax rates and labelling scope.
The notification amends Mizoram's GST rate schedules by adding specific tariff entries taxed at 6% for certain cartons, milk cans and solar cookers and by substituting and refining several 9% entries to exclude or reclassify cartons, milk cans, solar cookers and utensils. It also inserts a proviso to the Explanation that supplies of agricultural farm produce in packages over 25 kilogram or 25 litre are not to be treated as "pre-packaged and labelled" under the Legal Metrology Act. The amendments are effective from 15 July 2024.

GST service exemptions now cover specified civic services for Governmental Authorities and extend postal references to Indian Railways.
Delhi GST exemption provisions insert a nil-rate entry for services supplied to a Governmental Authority relating to water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation. References to the Department of Posts in specified exemption entries are expanded to include the Ministry of Railways (Indian Railways). The amendments take effect from 20 October 2023.

Rescission of notification under section 148 withdraws a prior state GST notification, preserving pre rescission actions.
Rescission of a prior state GST notification: the Lieutenant Governor, under section 148 of the Delhi Goods and Services Tax Act, 2017, rescinds Government Notification No. 30/2023-State Tax, withdrawing its operative effect while preserving actions done or omitted before rescission; the rescission takes effect from the first day of January, 2024.

Tax rate amendment reduces specified State GST levy under section 52, effective upon publication in the official gazette.
The Governor of Mizoram, exercising the power under sub section (1) of section 52 of the Mizoram Goods and Services Tax Act, 2017, amends Notification No. 52/2018-State Tax by substituting the words "half per cent." with "0.25 per cent."; the amendment takes effect upon publication in the official gazette.

GST annual return exemption for small registered persons-turnover-based non-filing allowed for the specified financial year.
An exemption relieves registered persons whose aggregate turnover in the specified financial year does not exceed the stated threshold from the obligation to file the annual return; the exemption is issued under the proviso of the Mizoram Goods and Services Tax Act and applies only to that financial year as set out in the notification.

Aadhaar authentication for GST registration now mandatory for most applicants, with enhanced verification and amendment return integration.
The amendment mandates Aadhaar-based authentication (with biometric, photograph and original-document verification at Facilitation Centres) for most GST registrations and introduces an enrolment form for unregistered persons. It inserts FORM GSTR-1A to permit amendment or addition of outward-supply details for the current tax period before filing FORM GSTR-3B, ensures those amendments feed into recipients' auto-drafted ITC statements, revises ISD distribution rules for monthly, pro rata and category-specific credit allocation, and adds/refines refund, appellate and payment adjustment procedures with multiple new and revised GST forms.