Biometric Aadhaar authentication centres notified for GST registration, enabling in-person ID, photograph and document verification.
Notification under the proviso to sub-rule (4A) of rule 8 of the West Bengal GST Rules, 2017 designates named Facilitation Centres (GSK-1 to GSK-32) and their addresses as official points for biometric Aadhaar authentication, capture of applicant photographs and physical verification of original documents submitted with GST registration applications, linking each centre to applicants in the specified jurisdictional areas; the notification is effective immediately.

Annual return filing exemption for registered persons with aggregate turnover up to two crore rupees for financial year 2023-24.
Exemption from filing the annual return is granted to a registered person under the Uttarakhand Goods and Services Tax Act, 2017 where the aggregate turnover in the financial year 2023-24 is up to two crore rupees. The exemption is issued under the first proviso to section 44, on the recommendations of the Council, and applies only to the specified financial year.

Annual return exemption for small registrants suspends the filing requirement for the specified financial year under GST.
The Commissioner, under the first proviso to section 44 of the Puducherry GST Act, exempts registered persons whose aggregate turnover in FY 2023-24 is up to two crore rupees from filing the annual return for that financial year, creating a targeted waiver of the statutory filing obligation for eligible taxpayers for the specified year.

State tax rate reduction enacted; earlier notified rate is formally substituted and made effective from July.
The Finance Department amends Notification No. 52/2018 State Tax by substituting the words "half per cent." with 0.25 per cent., exercising the Gujarat GST Act powers on GST Council recommendation. The amendment is declared to have come into force from 10th July, 2024, thereby replacing the previously notified rate provision in the earlier notification.

GST return amendments through GSTR-1A enable current-period corrections and reshape input tax credit, refunds, and compliance.
FORM GSTR-1A is introduced as an optional, no-late-fee facility to add or amend current-period outward-supply particulars after filing GSTR-1 and before filing the corresponding GSTR-3B, other than amendments involving a recipient's GSTIN. Its particulars feed into GSTR-3B and are reflected in the next open GSTR-2B. Related changes incorporate GSTR-1A across outward-supply reporting, invoice, input tax credit, mismatch, reversal, refund, annual-return, and e-commerce reporting mechanisms. The invoice-value threshold for specified inter-State supplies to unregistered persons is reduced from 1 August 2024.

GSTR-1A amendments enable optional current-period outward-supply corrections before GSTR-3B, with consequential changes to credit, refunds and returns.
The amendments introduce optional FORM GSTR-1A for adding or amending current-period outward-supply details after GSTR-1 and before the corresponding GSTR-3B. GSTR-1A details are integrated with GSTR-1 information for GSTR-3B and reflected in the recipient's next available GSTR-2B. Consequential changes incorporate GSTR-1A into registration, input tax credit, invoice, export-refund, annual-return, auto-drafted statement and demand procedures. The rules also recast Input Service Distributor credit allocation, establish refunds for additional integrated tax following post-export price increases, digitise Tribunal appeals and demand-payment adjustments, and revise prescribed GST forms.

Nil-rated railway services and specified low-value accommodation exempt from state GST, altering taxable entries and exclusions.
The notification adds three nil-rated Chapter 99 entries for: (i) Indian Railways services to individuals (platform tickets, retiring/waiting rooms, cloak rooms, battery-operated car services); (ii) inter-zone/division services within Indian Railways; and (iii) SPV arrangements allowing Indian Railways to use SPV-owned infrastructure during the concession period and related maintenance services. It amends the accommodation entry by removing certain heading wording, renumbering the Explanation and excluding student residences and hostels/camps/PG accommodations; and inserts a nil-rated accommodation entry for supplies below a specified monthly value when supplied for a minimum continuous period of ninety days.

Agricultural produce packaging exemption excludes packages above prescribed quantity from the pre-packaged and labelled classification for GST purposes.
GST exemption classification for agricultural farm produce is amended so that supplies in packages containing more than 25 kilograms or 25 litres are not regarded as 'pre-packaged and labelled', notwithstanding the Legal Metrology Act, 2009 and its rules. The amendment applies under the Tripura State Goods and Services Tax Act, 2017, with effect from 15 July 2024.

Tripura GST rate amendments place specified paper cartons, milk cans and solar cookers in the lower tax schedule.
Tripura State GST rate schedules are amended to place specified paper or paperboard cartons, milk cans made of iron, steel or aluminium, and solar cookers in the 6% Schedule. Corresponding changes to the 9% Schedule exclude these goods from broader entries for paper containers, metal containers, utensils and domestic appliances. Agricultural farm produce supplied in packages exceeding 25 kilograms or 25 litres is not regarded as "pre-packaged and labelled". The amendments take effect from 15 July 2024.

GST compliance procedures introduce practitioner enrolment surrender, e-way bill unblocking applications, multiplex electronic ticket invoicing, and revised deemed-export refund reporting.
The amendments establish electronic procedures for surrender and cancellation of Goods and Services Tax practitioner enrolment through FORMS GST PCT-06 and PCT-07, extend the rule 137 period to four years, and formalise applications and reasoned orders for unblocking e-way bill generation through FORMS GST EWB-05 and EWB-06. They also deem electronic multiplex cinema admission tickets to be tax invoices when prescribed particulars are included, and revise deemed-export refund reporting in FORMS GST RFD-01 and RFD-01A.

Annual return filing exemption applies to eligible registered persons with aggregate turnover up to the prescribed threshold for 2023-24.
Registered persons with aggregate turnover of up to two crore rupees in financial year 2023-24 are exempt from filing the annual return for that year. The exemption is issued under the first proviso to section 44 of the Telangana Goods and Services Tax Act, 2017, on the Council's recommendations.

Tax collection at source rate reduction applies from the prescribed earlier effective date under the existing GST framework.
Tax collection at source under section 52(1) of the Tamil Nadu Goods and Services Tax Act, 2017 is revised by substituting the rate of half per cent. with 0.25 per cent. in the pre-existing 2018 prescription. The lower rate is deemed to have taken effect on 10 July 2024, replacing the former rate for purposes governed by the existing section 52 notification.

TCS rate reduction lowers the previously prescribed rate to a reduced rate, effective mid July under Rajasthan GST amendment.
Amends the prior state notification to substitute the words "half per cent." with 0.25 per cent for Tax Collected at Source under the Rajasthan GST framework, effected under the State Government's powers on the Council's recommendation; the amendment modifies notification F.12(56)FD/Tax/2017-Pt-II-117 and is effective from 10th July, 2024.

Exemption from annual return filing for registered persons below specified turnover threshold, effective for FY 2023-24.
Notification exempts registered persons whose aggregate turnover in FY 2023-24 is up to two crore rupees from filing the annual return for that financial year; the Commissioner, on the Council's recommendation, issued the notification dated 19 July 2024, and the exemption is effective from 10 July 2024 under the Goa Goods and Services Tax Act.

Aadhaar-based GST registration authentication strengthened with biometric verification, document checking, and deemed completion rules for applicants.
The Uttarakhand Goods and Services Tax (Amendment) Rules, 2024, effective from 21 June 2024, substitute rule 8(4A) of the Uttarakhand Goods and Services Tax Rules, 2017. Applicants opting for Aadhaar authentication must complete authentication while submitting the registration application, with the application date treated as the date of authentication or fifteen days from submission of Part B of FORM GST REG-01, whichever is earlier. Risk-identified applicants must also undergo biometric Aadhaar authentication, photograph capture, and document verification at a notified Facilitation Centre before the application is deemed complete.

Annual return exemption: registered persons below prescribed turnover threshold exempt from filing for financial year 2023-24.
The Commissioner of State Tax, on Council recommendations and under the first proviso to section 44 of the Goods and Services Tax Act, 2017, exempts registered persons whose aggregate turnover in financial year 2023-24 is up to the small-taxpayer threshold from filing the annual return for that financial year.

Annual return exemption relieves eligible registered persons with limited aggregate turnover from filing for the relevant financial year.
Registered persons with aggregate annual turnover not exceeding two crore rupees in financial year 2023-24 are exempt from furnishing the annual return for that financial year. The exemption operates under the first proviso to section 44 of the Gujarat Goods and Services Tax Act, 2017.

Turnover-based exemption: registered persons below prescribed turnover threshold exempted from filing annual return for the specified financial year.
Notification exempts registered persons whose aggregate turnover up to the specified threshold from the obligation to file the annual return for the relevant financial year, exercised by the Commissioner under the statutory proviso on the Council's recommendation.

Advance Ruling Authority appointment: Additional Commissioner named as member, conferring statutory authority to hear advance rulings.
Shri Joyjit Banik, Additional Commissioner of State Tax, is appointed as a member of the West Bengal Authority for Advance Ruling under the statutory power conferred by sub-section (2) of section 96 of the West Bengal Goods and Services Tax Act, 2017, and the appointment is deemed to have come into force with retrospective effect from the specified earlier date.

Exemption from annual return filing for small registered persons alters GST compliance obligations for the 2023-24 year.
Exempts registered persons with aggregate turnover up to two crore rupees in financial year 2023-24 from filing the annual return for that year, under the Commissioner's notification issued on the Council's recommendation, effective from 10 July 2024.