Waiver of interest and penalty: new electronic procedure and forms enable conditional closure of GST demands under section 128A.
The Rules amend Rajasthan GST Rules, 2017 to insert and align multiple provisions with section 74A, introduce rule 47A prescribing a thirty-day invoice issuance deadline for recipient-issued invoices under section 31 clause (f), omit and substitute specified sub-rules affecting assessment and refund calculations, and add rule 164 establishing electronic procedures (FORM GST SPL-01/02 and related forms) and conditions for waiver of interest and penalty under section 128A for demands under section 73, including payment, documentation, timelines, notice/reply templates and deemed approval consequences.

Commencement of amendment provisions appointed to come into force from November first for specified sections.
The State Government, invoking sub section (3) of section 1 of the Rajasthan Goods and Services Tax (Amendment) Ordinance, 2024, appoints the 1st day of November, 2024 as the date on which the sections 2 to 5, 7 to 29, 31 to 34 and 36 of the Ordinance shall come into force by notification of the Finance Department.

Notification amendment: exclusion for inter-registered supplies of metal scrap limits notification's applicability, effective retrospectively.
The amendment adds clause (d) to Notification No. 50/2018 to include registered persons receiving metal scrap (as classified in the Customs Tariff First Schedule chapters on metal products) from other registered persons, and substitutes the proviso to exclude application between specified persons while excepting the newly inserted clause (d); the amendment is effective retrospectively from 10 October 2024.

Exclusion of metal scrap suppliers from State Tax notification alters applicability and removes notification benefits for them.
The notification inserts a proviso excluding persons engaged in the supply of metal scrap, as classified in the Customs Tariff Act, from the scope of Notification No. 5/2017 State Tax, and states that this amendment is deemed to come into force from 10 October 2024.

Late fee waiver for GSTR-7 returns waives excess daily fees and provides relief where state TDS is nil.
The notification waives, for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onward by the due date, the component of late fee under the Act that exceeds twenty-five rupees per day, subject to an overall waiver limit in respect of aggregate late fee amounts in excess of one thousand rupees; it further provides that where the State tax deducted at source in a month is nil the total late fee for non-filing of FORM GSTR-7 for that month shall be waived, and it is effective from 1 November 2024.

Waiver of interest and penalties: payment deadlines set for eligible registered persons to qualify for relief.
Notification prescribes deadlines for qualifying for waiver of interest and penalties under the Himachal Pradesh GST waiver mechanism: eligible registered persons with a notice, statement, or order may make payment by the date set in the Table to obtain waiver; where tax is re determined by a proper officer pursuant to appellate directions (deemed as assessment), the qualifying payment period runs until six months after issuance of that re determination order. The notification is effective from the date specified in the instrument.

Amendment to State GST rate notification: insertion addressing metal scrap supplies from unregistered persons to registered recipients.
Amendment inserts a new entry into Notification No. 4/2017-State Tax (Rate) classifying metal scrap supplied by any unregistered person to any registered person; enacted under the Himachal Pradesh Goods and Services Tax Act, 2017 and deemed to have come into force on an earlier specified date.

GST rate amendment adds oncology drugs to reduced-rate list and reclassifies extruded savoury products and seats.
Amendment to the State GST rate notification adds Trastuzumab Deruxtecan, Osimertinib and Durvalumab to the reduced-rate list; inserts an extruded or expanded savoury product classification into the mid-rate schedule and expands the description of un-fried or un-cooked snack pellets to include extruded or expanded savoury products; and restructures seat tariff entries by substituting a broader seat description and separately listing motor vehicle seats under the higher-rate schedule.

Waiver procedure under section 128A: electronic applications, payment and timelines govern interest and penalty relief.
The notification amends Bihar GST Rules to insert references to section 74A alongside sections 73 and 74, prescribes a 30 day period for recipient issued invoices under Rule 47A, requires timely filing of FORM GSTR-7 by the tenth day following the month, omits specified sub-rules affecting refund-linked ITC calculations, and introduces Rule 164 establishing electronic procedures (FORM GST SPL 01/02/03/04/05/06/07/08) for applications for waiver of interest or penalty under section 128A, with payment, documentation, notice, reply, and deemed approval timelines and related modifications to multiple forms and pre-deposit limits.

Waiver of interest and penalties: payment deadlines set to qualify for relief under Section 128A of the BGST Act.
Notifies payment deadlines for waiver of interest and penalties under Section 128A of the Bihar GST Act: registered persons with a notice, statement, or order may make payment up to 31.03.2025 to qualify for waiver; where tax is re-determined following appellate direction, payment must be made within six months from issuance of the re-determination order. Notification effective 1 November 2024.

Rectification of Input Tax Credit orders allowed where credit later becomes available, enabling administrative correction of demand notices.
Notification prescribes a special rectification procedure for registered persons to apply electronically within the specified period, using the Annexure A proforma, where orders confirming demand for wrong availment of Input Tax Credit (contravening section 16(4)) are now eligible under later sub sections; the original ordering authority shall decide and issue a rectified order within three months and upload summaries in FORM GST DRC 08 or FORM GST APL 04 as applicable, with natural justice to be observed where rectification adversely affects the applicant.

Late fee waiver for delayed GSTR-7 filings by TDS deductors restores relief for specified fee components.
Waiver of specified components of late fees is announced for registered persons required to deduct tax at source under section 51 who failed to furnish FORM GSTR-7 for June 2021 onwards; the notification waives the portion of the late fee under section 47 that exceeds a fixed daily floor, waives excess over a fixed cap, and fully waives late fee where state tax deducted in the month is nil.

Exclusion of metal scrap supplies removes earlier notification coverage for such suppliers, with the amendment taking effect in October.
The notification inserts a proviso excluding from the earlier notification any person engaged in the supply of metal scrap as classified under the Customs Tariff headings for metal scrap, thereby removing such suppliers from the notification's application; the amendment is effected under section 23(2) of the Bihar GST Act and commences in October 2024.

Supply of metal scrap now included as specified registered transaction; certain inter-registered supplies excluded under amended notification.
The notification is amended by inserting clause (d) to include registered persons receiving metal scrap under Chapters 72-81 of the Customs Tariff Act from other registered persons, and by substituting the third proviso to state that the notification does not apply to supplies between persons specified under clauses (a)-(d) of sub section (1) of Section 51 of the Act, except the person referred to in clause (d). The amendment to S.O. 238 (13.09.2018) is effective from 10 October 2024.

Administrative amendment to GST circle allocation alters specified circles and applies retrospectively under SGST rules.
The Commissioner has amended the prior commercial taxes notification by inserting "Patliputra Circle" after "Patna North Circle" for serial no. 21 and inserting ", Patna Special Circle" after "Patna West Circle" for serial no. 22; the amendment is made under powers granted by the state GST rules and is effective from the earlier notification's stated commencement date.

Biometric Aadhaar authentication centres designated for GST registration applicants to enable on-site identity and document verification.
The Commissioner of State Tax notifies specific facilitation centres and their addresses, mapped to jurisdictional areas, for conducting biometric Aadhaar authentication, taking applicants' photographs and verifying original documents uploaded with GST registration applications, under the proviso to sub rule (4A) of Rule 8 of the Goa GST Rules, 2017, following consultations on geographical mapping of GST Suvidha Kendra jurisdictions.

AI-based tax revenue intelligence system seeks integrated analytics, anomaly detection, and risk monitoring to improve compliance.
Expression of interest is invited for procurement of an AI-based Tax Revenue Intelligence System for the State Tax Department, Uttarakhand, to improve GST administration, reduce revenue leakage, detect evasion, and support risk-based monitoring through integrated data analytics. The proposed system must provide anomaly detection, predictive analytics, real-time dashboards, customised reports, taxpayer profiling, alert generation, and integration with multiple departmental, external, and OSINT data sources. Interested organisations must submit capability details by 27 December 2024 before 5 p.m. The EOI is stated to be for information gathering only and not a binding procurement commitment.

Entry tax procedural restoration enables completion of pending proceedings and prescribes registration, returns and assessment rules.
Order issued under the third proviso to sub section (2) of section 174, HGST Act, 2017, retrospectively effective from the commencement of the 2008 Act, to complete pending proceedings under the Haryana Tax on Entry of Goods into Local Areas Act, 2008. It prescribes registration and amendment procedures, security modalities, return and record keeping obligations, assessment and demand processes (including best judgment assessment and demand notices), refund and refund adjustment procedures, instalment payment mechanics for arrears, allowable deductions from turnover with documentary proof, and applies relevant provisions of the Haryana VAT Act, 2003 mutatis mutandis; appended forms ET 1 to ET 7 and ET 6 challan.

Extension of GSTR-3B filing deadline granted for affected registered persons as a locality-based compliance relief measure.
Extension of the due date for furnishing FORM GSTR-3B is granted for registered persons whose principal place of business is in the district of Murshidabad. The Commissioner, exercising powers under the West Bengal Goods and Services Tax Act and on Council recommendation, has postponed the filing deadline for returns required under the applicable return-furnishing rules, with the notification taking effect from 20th November 2024.

GST amendment introduces a separate tax determination regime, revised credit rules, and limited waiver provisions for earlier demands.
The Ordinance amends the Uttar Pradesh Goods and Services Tax Act, 2017 by inserting section 74A for determination of tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised for financial year 2024-25 onwards, with notice, limitation, penalty, voluntary payment, and adjudication rules. It also confines sections 73 and 74 to periods up to financial year 2023-24, introduces waiver of interest and penalty for specified section 73 demands for earlier tax periods, expands return and recovery references to section 74A, and modifies input tax credit, refund, appeal, anti-profiteering, and Schedule III treatment for specified insurance transactions.