Temporary identification number powers extend to specified State Tax Commissioners, subject to a condition for cases under consideration.
Delegation of powers under the Rajasthan Goods and Services Tax framework is amended retrospectively from 3 March 2025. Joint, Deputy and Assistant Commissioners of State Tax are authorised to grant temporary identification numbers under Rule 16A. A further condition restricts the relevant delegated power in cases under consideration to matters passed by an officer other than the officer exercising that power.

Commencement of Delhi GST Amendment provisions: Act brought into force from 1 October 2023 by government notification.
The Government of the National Capital Territory of Delhi, exercising the commencement power in the Delhi Goods and Services Tax (Amendment) Act, 2024, by Finance Department notification appoints 1 October 2023 as the date on which the provisions of the Amendment Act shall come into force.

Value of supply in online gaming and casino defined as total amounts paid or deposited, refunds not deductible.
Value of supply for online gaming and casino actionable claims is the total amount paid or payable to or deposited with the supplier by or on behalf of the player, including money's worth and virtual digital assets; refunds or amounts returned by the supplier are not deductible. For casinos, this covers purchase of tokens, chips, coins or tickets or participation where such instruments are not required. Amounts won and retained for further play without withdrawal are not considered new payments for valuation purposes.

Track and trace mechanism for specified goods mandates unique identification, recordkeeping and attracts enhanced penalties.
The Act amends the Tamil Nadu GST framework to expand definitions, introduce a unique identification marking, and establish a statutory track and trace mechanism. It prescribes affixation of unique markings, electronic storage and access of marking data, recordkeeping and disclosure obligations for persons handling specified goods, and payment obligations for the system. The amendments also tighten treatment of input tax credit and credit notes, revise filing and statement requirements, impose appeal pre deposit conditions for certain penalty orders, and add penalties for non compliance with track and trace.

Extension of filing deadline for FORM GSTR-8: December 2024 returns may be filed by January 12, 2025.
The Commissioner, under the proviso to sub section (4) of section 52 read with section 168 of the Delhi GST Act, 2017, extends the time for furnishing the statement of outward supplies effected through an e commerce operator in FORM GSTR-8 for December 2024 until 12 January 2025, pursuant to sub section (4) of section 52 and rule 67 of the Delhi GST Rules, 2017.

Return filing extension: FORM GSTR-7 deadline for TDS-registered persons for December moved to January twelfth.
The Commissioner, under powers conferred by the Delhi GST Act and rules and on Council recommendation, has extended the time limit for furnishing FORM GSTR-7 by persons required to deduct tax at source for the month of December, 2024, until the 12th day of January, 2025, thereby modifying the statutory filing deadline for that return.

Extension of filing deadline for GSTR-6 returns for Input Service Distributors; due date moved for December period.
The Commissioner, on the Council's recommendation and under powers conferred by the Delhi Goods and Services Tax framework, has extended the time for furnishing FORM GSTR-6 by Input Service Distributors for the month of December 2024; the administrative notification revises the filing cut-off under the return obligation and is issued by the Department of Trade and Taxes, Policy and Research Branch.

Return filing deadline extension: non-resident taxable persons' GSTR-5 for December extended to mid-January under GST provisions.
The Commissioner, exercising powers under the GST statutory framework, has extended the time limit for furnishing FORM GSTR-5 for the month of December until the fifteenth day of January, pursuant to the provisions governing return filing and the applicable GST rules, providing procedural relief for non-resident taxable persons.

GSTR-3B filing extension: December month and quarterly returns allowed with staggered January deadlines for registrants.
Extension of time to furnish FORM GSTR-3B electronically: the monthly return for December 2024 is extended until the twenty second day of January 2025. The quarterly return for October-December 2024 is extended for two classes of registered persons by principal place of business: group one listed States/UTs to the twenty fourth day of January 2025, and group two listed States/UTs to the twenty sixth day of January 2025.

Refund eligibility under GST rules is clarified for mixed-period demands, with partial appeal withdrawal and no double refund.
The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2025 retrospectively amend rule 164 of the Uttarakhand Goods and Services Tax Rules, 2017 from 27 March 2025. The amendment limits the refund-linked payment requirement to tax related to the period covered by the relevant notice, statement or order, and inserts an Explanation denying refund where tax, interest and penalty for the entire period had already been discharged before commencement in mixed-period cases under section 128A.

Valuation of related-party corporate guarantees now prescribed as minimum basis, altering taxable value determination for guarantee services.
The Amendment inserts a deeming rule fixing the taxable value of services where a supplier provides a corporate guarantee to a related person at a prescribed minimum of the guarantee amount or the actual consideration, whichever is higher; it also substitutes and revises multiple GST forms, modifies certain procedural language from "order" to "intimation", and adds a one year expiry safeguard for specified orders.

Proper officer designation governs GST registration, assessment, recovery, property attachment, enforcement, detention and confiscation functions across taxpayer categories.
Proper Officers are specified for registration, composition, refunds, assessments, audits, investigations, tax determination, recovery, penalties, detention and confiscation functions under the Telangana GST framework. Jurisdictional State Tax Officers, Assistant Commissioners and Deputy Commissioners, along with officers authorised by designated senior officers, exercise functions according to taxpayer category, including STU persons and composition taxpayers. Attachment of movable or immovable properties may be undertaken by the circle State Tax Officer or authorised officers not below State Tax Officer rank.

Refund limitation where mixed-period demands exist bars refund for already discharged tax, and allows partial withdrawal of appeals.
Amendment to Rule 164 provides that no refund shall be available for tax, interest, and penalty already discharged for the entire period prior to commencement where a notice under section 128A includes demands partly for the specified period and partly for other periods. It also allows an appellant to inform the appellate authority that they do not wish to pursue the appeal for the specified period, whereupon the authority will decide the appeal for the remaining period and the appeal is deemed withdrawn to that extent for the purposes of subclause (3) of section 128A.

Late fee waiver for delayed GSTR-7 filings: excess daily charges and fees for nil-tax months are relieved.
Registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 for June 2021 onwards by the due date shall have the portion of late fee exceeding twenty-five rupees per day waived, with the total amount exceeding one thousand rupees waived, and where state tax deducted is nil for a month the total late fee for that month shall stand waived; the notification takes effect from 1 November 2024.

GST amendment on mixed-period demands clarifies refund limits and appeal intimation for section 128A cases.
The amendment to rule 164 of the Uttar Pradesh Goods and Services Tax Rules, 2017 modifies refund and appeal procedure for cases involving notices, statements, or orders under section 128A. It clarifies that no refund is available for tax, interest, or penalty already discharged for the entire period before commencement where the demand is partly for the specified period and partly for another period. It also provides that, in mixed-period demands, the applicant may intimate that the appeal is not being pursued for the covered period, and the appeal is deemed withdrawn only to that extent.

Supply classification under section 15(5): online money gaming, other online gaming and casino actionable claims notified.
Notification under the Delhi GST framework notifies three supplies under section 15(5): supply of online money gaming, supply of online gaming other than online money gaming, and supply of actionable claims in casinos, thereby classifying these supplies for valuation and tax treatment under the DGST Act and setting an operative commencement date.

Appointment of Additional Commissioner of Central Tax replaces prior entry in state GST notification naming new Bhubaneswar officer.
Amendment under Section 96 of the Odisha GST Act substitutes the existing serial number 2 entry in Notification No. 27485-FIN-CT1-TAX-0072-2017 with a new entry naming Shri Harsh Vardhan, Additional Commissioner of Central Tax, Bhubaneswar, thereby updating the designated officer in that notification.

Commencement of GST Amendment Rules: specified provisions brought into force on appointed effective dates per notification.
The Governor appoints commencement dates for specified provisions of the Bihar Goods and Services Tax (Amendment) Rules, 2024: Rules 2, 24, 27 and 32 to be operative from the eleventh day of February, 2025, and Rules 8, 37 and clause (ii) of Rule 38 to be operative from the first day of April, 2025, by notification referencing the prior amendment notification and file details.

Late fee waiver for delayed reconciliation statement filing under GST limits payable penalty where annual return is subsequently filed.
Waiver removes the portion of late fee exceeding the amount payable up to the date of furnishing FORM GSTR-9 where registered persons required to file FORM GSTR-9C failed to file it with FORM GSTR-9 but furnish FORM GSTR-9C subsequently on or before the prescribed cut-off; no refund is available for late fee already paid for delayed furnishing of FORM GSTR-9C.

Temporary identification number enabled for non registrable persons required to make GST payments, with prescribed FORM REG 12 procedure.
Amendment establishes a temporary identification number for persons not liable to registration but required to make payment, authorising the proper officer to grant such number and record it in Part B of the substituted FORM GST REG-12. The substituted form creates Part A for temporary registration/suo moto registration and Part B for temporary identification number orders, prescribes required particulars, directs filing for proper registration within ninety days where applicable, and mandates transmission of the order copy to the corresponding jurisdictional authority.