GST adjudication reform introduces unified tax determination, revised input credit rules, and conditional interest and penalty waiver.
Tax demand determination is reorganised by confining the existing determination provisions to periods up to Financial Year 2023-24 and introducing a unified mechanism for Financial Year 2024-25 onwards. Tax not paid or short paid, erroneous refunds, and wrongly availed or utilised input tax credit may be determined through notice, representation and order procedures, subject to prescribed notice and order timelines. The mechanism distinguishes cases not involving fraud, wilful misstatement or suppression from those involving such conduct, with separate penalty consequences and structured payment options.

Determination of tax: new assessment and penalty framework alters time limits, voluntary payment options and waiver for specified periods.
The Act inserts section 11A permitting the Government to exempt recovery of State tax where a generally prevalent practice caused non levy or short levy; inserts section 74A setting a forty two month time limit for notices, a twelve month period for issuing orders (extendable by six months), specified penalties for fraud and non fraud, and tiered settlement options on pre notice or post notice payment; and inserts section 128A creating a conditional waiver of interest and penalty for specified earlier tax periods upon payment by a notified date.

GST Amendment commencement dates set: sections 6, 30, 35, 37 from 27 Sept 2024; others from 1 Nov 2024.
Appoints commencement dates for provisions of the Meghalaya Goods and Services Tax (Amendment) Act, 2025: sections 06, 30, 35 and 37 come into force on 27th September, 2024; sections 2-5, 7-29, 31-34 and 36 come into force on 1st November, 2024, by statutory notification under the power conferred by sub section (2) of section 1 of the Amendment Act.

Rescission of notification under Assam GST Act withdraws earlier tax notification while preserving prior actions.
The Governor, on the Council's recommendation and under powers in the Assam GST Act, rescinds notification eCF No.168833/456 dated 30th November, 2024 issued by the Finance (Taxation) Department, subject to a saving clause preserving things done or omitted before rescission; the rescission is made operative from 1st January, 2024.

Tax Collection at Source rules: ecommerce operators must not collect TCS for composition suppliers and must report supplies.
Electronic commerce operators must allow supplies by composition-exempt persons only if an enrolment number is allotted on the common portal, must not permit inter-State supplies by such persons, must not collect tax at source under section 52(1) for those supplies, and must electronically report the supplies in FORM GSTR-8. Where multiple operators are involved, the operator who finally releases payment to the supplier is treated as the electronic commerce operator for these obligations.

Track-and-trace regime introduced: mandatory unique markings and compliance obligations for specified goods.
The Bill amends the Delhi GST Act to expand cross-references to IGST provisions, define municipal and local funds, introduce a unique identification marking, substitute "plant and machinery," omit voucher time-of-supply subsections, modify ISD and inter-state credit distribution rules, treat certain SEZ/FTWZ warehoused supplies as outside supply, tighten credit-note and statement requirements, mandate pre-deposit for penalty-only appeals, and create a track-and-trace regime imposing marking, information, recordkeeping and penalty obligations.

Determination of tax defaults establishes notice procedures, strict timelines, and scaled penalties with staged settlement options.
Section 74A governs determination of tax not paid or short paid, erroneous refunds, and wrongly availed input tax credit for Financial Year 2024-25 onwards by prescribing notice and show-cause procedures, limitation periods for issuing notices and adjudication, an extension mechanism for issuing orders, graded penalties for ordinary non-compliance and for fraud or wilful misstatement, monetary threshold for issuance of notices, and staged settlement options allowing payment of tax with interest and reduced or no penalty within specified windows.

GST rate change for specified entry increases under Delhi GST Act, substituting prior rate, effective immediately.
Amendment substitutes the rate entry in column (4) against S. No. 4 of Notification No. 8/2018-State Tax (Rate), issued under section 11(1) of the Delhi Goods and Services Tax Act, 2017 on the recommendations of the Council. The substitution alters the applicable State GST rate in the TABLE of the principal notification published in the Gazette of Delhi, and the notification is made effective immediately.

Rajasthan SGST adjudication powers clarify jurisdiction and prior approval requirements for significant tax and input tax credit discrepancies.
Rajasthan SGST adjudication authority is revised for determining unpaid or short-paid tax, erroneous refunds, and wrongly availed or utilised input tax credit. Additional, Joint and Deputy Assistant Commissioners may act within territorial jurisdiction or throughout Rajasthan with prior permission of the Chief Commissioner. The framework covers non-fraud and fraud-related cases up to financial year 2023-24 and relevant discrepancies from financial year 2024-25 onward. Cases exceeding the prescribed threshold require prior approval of the concerned Additional Commissioner before adjudication proceedings begin.

Track and trace mechanism mandates unique identification marking and recordkeeping, with added penalties for noncompliance.
A statutory track and trace mechanism mandates affixation and electronic storage of a prescribed unique identification marking on specified goods, requires furnishing of records and machinery details, and payment for system costs; a new penalty provision imposes an additional monetary penalty for contravention, alongside existing penalties. Related amendments clarify definitions (including "plant and machinery"), expand cross references to IGST provisions, modify statement and return requirements, condition output tax reductions on recipient reversal of input tax credit, require partial prepayment to appeal penalty only orders, and amend Schedule III treatment of SEZ/FTWZ supplies.

Definition of specified premises revised; aligns with prior notification clause, amendment effective April 1, 2025.
The amendment substitutes item (c) in the Explanation to Notification No. 17/2017 - State Tax (Rate), redefining "specified premises" to have the meaning given in clause (xxxvi) of paragraph 4 of Notification No. 11/2017 - State Tax (Rate). The change is enacted under the power of sub-section (5) of section 9 of the Delhi GST Act, 2017 and takes effect from 1 April 2025.

Specified premises classification for hotel accommodation enables opt-in/out declarations governing GST treatment and filing obligations.
The notification redefines specified premises for hotel accommodation suppliers and inserts Annexures VII-IX prescribing opt-in and opt-out declaration forms. A premises qualifies as specified where prior-year accommodation exceeded the threshold, or where a registered person or registration applicant files the prescribed declaration within the specified filing windows. Declarations apply for the entire nominated financial year, continue into subsequent years unless changed, and must be filed separately for each premises; applicants must file within the short period after registration acknowledgement.

GST rate amendment expands concessional supply scope by including food inputs linked to fortified rice premix for ICDS.
The State Tax (Rate) notification is amended by inserting the clause "(c) food inputs for (a) above" in the Table against the entry for Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes, thereby extending the notification's coverage to include food inputs connected to that supply. The amendment takes effect immediately.

Immovable property: corrigendum limits "any property" to "any immovable property" in a GST notification.
Corrigendum replaces "any property" with "any immovable property" in the table entry at serial 5AB, column (2) of G.O.Ms.No.266, Revenue (Commercial Taxes) Department, dated 7th November, 2024, as published in the Andhra Pradesh Gazette, thereby confining the scope of the provision to immovable property.

Judicial divisions and jurisdiction designated for Additional Commissioner Grade II (Appeals), prescribing territorial assignments and operational responsibilities.
Designation of judicial divisions and territorial jurisdiction for Additional Commissioner Grade II (Appeals) under the Uttar Pradesh SGST, assigning numbered divisions with their constituent districts/areas, specifying the operational remit for hearing appeals, staffing/composition guidance, and transitional/administrative directions for implementation with an issuance date of 15-07-2025.

GST amendment expands traceability, input credit, and appeal rules while retrospectively exempting certain warehoused goods supplies.
Amends the Uttar Pradesh Goods and Services Tax Act, 2017 to revise key definitions, credit and return provisions, appellate pre-deposit rules, and penalty provisions, while introducing a traceability regime for specified goods through unique identification marking, electronic information access, and disclosure of machinery details. It also retrospectively excludes certain supplies of warehoused goods in Special Economic Zones and Free Trade Warehousing Zones from tax and bars refund of tax already collected on that basis.

Refund availability limited where tax already discharged; appeals may be partially relinquished to restrict period under dispute.
The Rules amend refund and appellate procedures so that payments and refunds are confined to the period specified in the provision; refunds are barred for tax, interest, and penalty already discharged in full for that specified period where a demand covers both the specified period and other periods; appellants may intimate they will not pursue the appeal for the specified period, prompting the appellate authority to decide only on the remaining period and deeming the appeal withdrawn to that extent.

Exclusion for metal scrap suppliers: amendment exempts metal scrap suppliers from application of a state GST notification, effective October.
Insertion of a proviso excluding persons engaged in the supply of metal scrap, as classified under the Customs Tariff chapters for metal products, from the application of the stated GST notification; the amendment is effective from 10 October 2024.

Waiver of late fee for delayed GST TDS returns: fees above daily threshold and nil TDS months waived.
Waiver of late fee for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 for months from June 2021 onwards: the portion of late fee under the Act in excess of a specified daily amount is waived subject to an overall cap on the waived excess; where state tax deducted at source in a month is nil, the entire late fee for that month is waived.

Waiver eligibility for interest and penalty clarified; specified registered persons given a limited window to pay tax for waiver.
Notification under the Jharkhand GST Act designates cutoff dates for payment to obtain waiver of interest and/or penalty: registered persons with a notice, statement or order have a cutoff of 31.03.2025; registered persons subject to a redetermination order pursuant to appellate direction have a cutoff of six months from the date of that redetermination. The notification is effective from 1 November 2024.