Late fee waiver for delayed annual returns and reconciliation statements permits relief where GSTR-9C filed subsequently by the specified deadline.
Waiver of late fee is available for registered persons who failed to furnish FORM GSTR-9C with FORM GSTR-9 but subsequently file FORM GSTR-9C by the prescribed final date; the waiver removes late fees in excess of those payable up to the date of filing FORM GSTR-9, while expressly providing that no refund will be made of late fees already paid for delayed furnishing of FORM GSTR-9C.

Composition levy exclusion: suppliers of specified actionable claims now disqualified from composition regime under GST amendment.
The notification amends Notification No. 66/2017-State Tax to insert that the phrase "composition levy under section 10 of the said Act" shall not apply to a registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the Act, effective from 1st October, 2023.

Exclusion for metal scrap suppliers from notification applies, altering applicability of prior State Tax notification.
A proviso excludes persons engaged in the supply of metal scrap-as classified in the Customs Tariff metal chapters-from the scope of Notification No. 5/2017 State Tax, thereby removing those supplies from the notification's applicability; the amendment is made under statutory power and specifies its commencement date.

Specified actionable claim classification expands to include betting, gambling and online money gaming, changing GST rate schedule applicability.
Amendment inserts S. No. 227A in Schedule IV to classify specified actionable claim as encompassing betting, casinos, gambling, horse racing, lottery and online money gaming, omits S. Nos. 228 and 229, and adds an Explanation clause adopting statutory definitions from the Delhi GST Act and the Integrated GST Act; the changes take effect on 1st October, 2023.

Tax classification: Gene therapy added to state GST schedule and pre-packaged definition revised, effective immediately.
Insertion into the State GST rate schedule adds Gene Therapy under a new entry S. No. 105A with the applicable rate, and the Explanation is amended to substitute the definition of 'pre-packaged and labelled' to mean commodities for retail sale not exceeding 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009 and bear the declarations required by that Act; the notification is effective immediately.

Refund limitation: no refund where tax already discharged for entire period and appeals can be limited to other periods.
Amendment to rule 164 clarifies that no refund shall be available for tax, interest or penalty already discharged in full before the amendment where a demand notice covers both the statutory historical period and other periods. It further allows an appellant to intimate that they will not pursue the appeal with respect to the statutory period, upon which the appellate authority will adjudicate only the remaining periods; the appeal is deemed withdrawn to the extent of that intimation for the specified historical period.

E-way bill exemption for vehicle road-testing allowed with bond, delivery challan and monthly reporting conditions.
Permission is granted to the taxpayer to waive the e-way bill requirement for motor vehicles removed for road testing under sub-rule (5) of rule 138A, subject to execution of a bond covering vehicle value with the jurisdictional Deputy Commissioner, removal under a pre-authenticated delivery challan (in duplicate with specified particulars), trade plate compliance, maintenance of dispatch/return records, submission of monthly accounts, provision of additional information when required, accountability for taxable goods, and revocation on non-compliance; validity limited to the prescribed financial year.

GST amendment rules clarify tax payment, refund limits, and appeal withdrawal procedure for mixed-demand cases under section 128A.
Andhra Pradesh Goods and Services Tax (Second Amendment) Rules, 2025 amend rule 164 of the Andhra Pradesh Goods and Services Tax Rules, 2017. The amendment requires payment of the full tax for the period covered by section 128A, clarifies that no refund is available before commencement of the amendment rules in mixed-demand cases, and provides that an applicant must intimate the appellate authority or Appellate Tribunal if the appeal is not being pursued for the covered period. The appeal is then deemed withdrawn to that extent for section 128A(3).

Inspection powers conferred to senior and junior assistants enable physical verification and enforcement assistance under Assam GST law effective immediately.
The Principal Commissioner of State Tax, Assam delegates to Senior Assistants and Junior Assistants the authority to conduct physical verification of business premises during pre-registration and, if required, post-registration, and to participate in enforcement activities and related tasks as directed, subject to compliance with the norms, guidelines and rules under the Assam Goods and Services Tax Act, 2017.

Jammu and Kashmir GST Amendment sections brought into force on specified dates across 2019-2025, detailing effective dates.
The Finance Department notification declares that specified sections of the Jammu and Kashmir Goods and Services Tax (Amendment) Act, 2025 are deemed to have come into force on distinct dates ranging from October 2019 to April 2025, providing a sectional commencement schedule that brings various operative GST provisions into effect in a phased manner.

Exclusion from tax rate entries: body corporates and composition opting registered persons removed from specified GST entries.
The notification amends Notification No. 13/2017 Tax (Rate) by inserting exclusions in the Table: against serial number 4, inserting "other than a body corporate" after "Any person"; and against serial number 5AB, inserting "other than a person who has opted to pay tax under composition levy" after "Any registered person"; the amendment is made under section 9(3) of the Jammu and Kashmir GST Act and is effective from 16 January 2025.

Specified premises definition redefined to mirror prior notification, altering its legal scope and effective from April 2025.
The amendment substitutes item (c) in the Explanation to notification 17/2017 Tax (Rate) so that "specified premises" has the meaning assigned in clause (xxxvi) of paragraph 4 of notification 11/2017 Tax (Rate), and declares that this substitution shall come into force from the first day of April, 2025.

GST amendment: wording changed to "transmission or distribution" and motor vehicle accident fund insurance services zero rated.
The amendment replaces "transmission and distribution" with "transmission or distribution" in a tariff entry, adds a zero rated entry for services of the Motor Vehicle Accident Fund funded by insurers' contributions from third party premiums, inserts a training partner approved by the National Skill Development Corporation into a specified list, defines "insurer" by reference to the Insurance Act, and omits an existing item with specified retrospective effect; the changes are made under designated provisions of the territorial GST Act and include a commencement clause.

Specified premises designation enables suppliers of hotel accommodation to opt in or opt out, creating binding declaration requirements.
Amendment revises the definition of specified premises for suppliers of hotel accommodation, making a premises specified if prior year supplies exceed the per unit threshold, or if the supplier or new registrant files the prescribed declaration within the stipulated filing windows. It inserts Annexures VII-IX establishing an opt in declaration for registered persons, an opt in declaration for applicants, and an opt out declaration for registered suppliers; each declaration applies for the stated financial year and continues unless superseded by a subsequent declaration.

GST rate change for specified supply increases notified rate, altering table entry and taking retrospective effect.
The notification amends SRO GST No.36(Rate) by substituting the rate entry for S. No. 4 in the TABLE from 6% to 9%, under powers conferred by sub section (1) of section 11 of the Jammu and Kashmir Goods and Services Act, 2017, on the Council's recommendation; the amendment is deemed effective from 16th January 2025 and issued by the Finance Department.

Tax classification updated: Fortified Rice Kernel added to GST rate schedules and pre packaging definition clarified.
FRK is added to the Jammu and Kashmir GST rate schedules: inserted as a new entry under the lower rate schedule and included in the description of an existing item in the higher rate schedule. The Explanation for "pre-packaged and labelled" is replaced to cover retail commodities not exceeding 25 kg or 25 litre that are "pre-packed" under the Legal Metrology Act, with required package or label declarations under that Act.

GST late fee waiver for annual returns where GSTR-9C is filed by March 31, 2025; no refunds paid.
Waiver of late fee excess for registered persons required to file FORM GSTR-9C with FORM GSTR-9 who failed to file it with the annual return but furnished FORM GSTR-9C on or before 31 March 2025; no refund of late fee already paid; notification effective from 23 January 2024 under executive waiver authority.

GST temporary identification numbers introduced for non-registrants required to make payments, with amended FORM GST REG-12.
The amendment creates rule 16A authorising the proper officer to grant a temporary identification number to persons not liable for registration but required to make payments, with the order recorded in Part B of FORM GST REG-12; the substituted FORM GST REG-12 provides Part A for temporary registration and Part B for temporary identification, collecting identifying details and optional bank account information.

GST notification amendment adds food inputs for fortified rice kernel supplies under ICDS, creating retrospective applicability.
The notification amends SRO- GST-Rate-21 by inserting "(c) food inputs for (a) above" in column 3 against S.No.1 after the existing reference to fortified rice kernel (premix) supply for ICDS or similar schemes, expanding the listed supplies. It is issued under section 9(1) of the Jammu and Kashmir GST Act and is declared to have retrospective effect from 16th January 2025.

Gene therapy added to GST Schedule, and 'pre-packaged and labelled' redefined for retail commodities under legal metrology.
The notification inserts Gene Therapy as a new entry in the GST Schedule and substitutes the Explanation to define "pre-packaged and labelled" as commodities intended for retail sale containing not more than 25 kg or 25 litres that are "pre-packed" under the Legal Metrology Act, 2009, where the package or an affixed label must carry the prescribed declarations under that Act and its rules.