Rescission of notification: prior GST notification revoked, preserving validity of actions taken before rescission under statutory authority.
The State Government, exercising power under the Telangana Goods and Services Tax Act and on the Council's recommendation, rescinds the earlier notification issued in G.O.Ms.No.11, Revenue (CT-II). The rescission excludes effects on things done or omitted before rescission and specifies an effective commencement date; the notification is issued in the name of the Governor.

Nil-rated railway services extended; accommodation supply relief for long-term low-value stays under amended state GST rates.
The amendment inserts nil-rated entries for railway-related services: services to individuals (platform tickets, retiring/waiting rooms, cloak rooms, battery-operated car services), inter-zone/division services within Indian Railways, and SPV-Ministry of Railways infrastructure-use and maintenance arrangements. It revises the accommodation entry by omitting a heading reference, re-numbers the Explanation and adds an exclusion for student residences and hostels. A new entry nil-rates accommodation supplies valued at or below twenty thousand rupees per person per month when supplied for a minimum continuous period of ninety days. The amendment is effective from 15 July 2024.

GST exemptions for specified railway services and qualifying long stay accommodation expand scope and exclude student residences.
The amendment grants nil-rate treatment to specified Ministry of Railways services-platform tickets, retiring rooms/waiting rooms, cloak rooms and battery-operated car services to individuals; inter-zone/division services within the Ministry; and SPV-to-Ministry and Ministry-to-SPV infrastructure-use and maintenance services during the concession period. It also revises accommodation entries by removing a cross-reference, adding an Explanation excluding student residences and hostels, and inserting a new entry providing nil-rate treatment for accommodation below the prescribed value where supplied for at least ninety continuous days.

GST rate amendment expands nil-rate railway services and revises accommodation service exemptions and classification rules.
The notification amends the Meghalaya GST rate notification by inserting nil-rate entries for specified railway-related services, including platform tickets, retiring rooms, cloak room services, battery-operated cars, inter-zone railway services, and certain SPV-railway infrastructure services. It also revises the accommodation services entry, excludes student residences and similar hostel or paying guest accommodation, and adds a nil-rate entry for accommodation services under Heading 9963 where the value of supply does not exceed twenty thousand rupees per person per month and the service is supplied for a minimum continuous period of ninety days.

Pre-packaged labelling exclusion for large agricultural packages changes classification and compliance under state GST rules.
The notification inserts a proviso excluding from the scope of "pre-packaged and labelled" the supply of agricultural farm produce in packages containing quantity of more than 25 kilogram or 25 litre, notwithstanding the Legal Metrology Act, 2009 and its rules; this amendment alters the regulatory classification and related compliance obligations under the State GST rate notification.

GST classification update adds and exempts specified cartons, milk cans and solar cookers, and clarifies packaging rule.
The notification amends Notification No. 1/2017-State Tax (Rate) by inserting specified cartons, boxes and cases, milk cans of iron, steel or aluminium, and solar cookers into the lower-rate schedule; revising Schedule III entries to exclude or reclassify those items and to treat aluminium milk cans and solar cookers distinctly; and inserting a proviso that agricultural farm produce in packages exceeding 25 kilogram or 25 litre shall not be considered "pre-packaged and labelled" under the Legal Metrology Act.

Annual return filing exemption granted for registered persons with turnover up to two crore rupees in FY 2023-24.
Registered persons whose aggregate turnover in financial year 2023-24 is upto two crore rupees are exempted from filing the annual return for that year under the first proviso to section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017. The exemption is issued by the Commissioner on the recommendations of the Council and is deemed to have come into force on 10 July 2024.

Limitation extension for recovery orders under section 73 broadens deadlines for tax and input tax credit recoveries.
The State extends the period under sub section (10) of section 73 for issuance of orders under sub section (9) of section 73 for recovery of tax not paid or short paid and recovery of input tax credit wrongly availed or utilized, exercising powers under section 168A read with section 20 of the Integrated GST Act and partially modifying earlier notifications.

GST deadline substitution extends the sixth-proviso date with retrospective effect from the specified commencement date.
Section 128 powers amend the sixth proviso by replacing 30 June 2023 with 31 August 2023 as the operative deadline. The substituted date is deemed to apply from 30 June 2023, giving the amendment retrospective commencement from that date.

Annual return exemption for small-turnover registered persons removes the financial-year filing requirement subject to the prescribed turnover threshold.
Registered persons whose aggregate turnover in the financial year 2023-24 is up to two crore rupees are exempt from filing the annual return for that financial year. Eligibility depends on aggregate turnover for that financial year, and persons exceeding the stated threshold are outside the exemption. The exemption takes effect from 10 July 2024.

Aadhaar authentication requirement for GST registration: biometric and document verification at facilitation centres required for completeness.
Where an applicant (other than specified exempt persons) opts for Aadhaar authentication, the application's date of submission is the date of Aadhaar authentication or fifteen days from filing Part B of FORM GST REG-01, whichever is earlier; applicants identified by portal analysis must complete biometric Aadhaar authentication, photograph capture and original document verification at a Commissioner notified Facilitation Centre, and the application is complete only after those steps are finished.

Information sharing via Public Tech Platform for Frictionless Credit enables common portal consent-based data exchange under GST framework.
Notification designates Public Tech Platform for Frictionless Credit as the system with which the common GST portal may share information based on taxpayer consent under Section 158A, describing the platform as an enterprise grade open architecture IT platform that enables convergence of financial service providers and data service providers via a standard, protocol driven open API framework for access to diverse data sources.

Extension of limitation under Section 73 for tax recovery; deadlines extended for specified financial years.
The Government extends the time limit for issuance of orders for recovery of tax not paid or short paid and of input tax credit wrongly availed or utilised, modifying earlier notifications; the revised deadlines for issuance of such recovery orders are the end of April 2024 for one financial year and the end of August 2024 for the other, under the statutory power to extend limitation periods.

Retrospective amendment adds an effective date to a State Tax notification, deemed operative from July 31, 2023.
The amendment inserts the words "with effect from 1st day of January 2024" into Notification No. 30/2023 State Tax immediately after the phrase "hereby notifies the following special procedure to be followed" and declares that this insertion shall be deemed to have been effective from 31st July 2023, effectuating both a specified commencement date and a retrospective deeming of that commencement.

Amendment of commencement date substitutes April reference with mid May while notification remains effective from April.
The notification, issued under the authority of section 148 of the Bihar Goods and Services Tax Act, 2017 on the Council's recommendation, substitutes the words "1st day of April, 2024" in paragraph 4 of the earlier notification with "15th day of May, 2024" and declares the notification to come into force from the 1st day of April, 2024, thereby amending only the specified date while maintaining the April commencement provision.

Extension of GSTR-1 filing deadline permits eligible registered persons additional time to submit March returns by the revised deadline.
The notification inserts a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to file returns under the main filing provision (excluding those covered by the proviso) for the March 2024 tax period until the twelfth day of April, 2024. The Commissioner, invoking statutory powers and acting on the Council's recommendation, amends Notification No. S.O. 206 of 23 December 2020 and deems the amendment effective from the eleventh day of April, 2024.

FORM GSTR-1 filing deadline for March 2024 outward supplies was extended for eligible regular return filers.
FORM GSTR-1 filing deadline for registered persons furnishing returns under the regular return mechanism for the March 2024 tax period was extended until 12 April 2024. The extension excludes persons required to furnish returns under the specified proviso to that mechanism. The amendment inserts an additional proviso in the earlier notification and is deemed effective from 11 April 2024.

Notification reference correction: substitute corrected notification number in a state GST departmental notification.
Corrigendum dated 14 June 2024 amends Notification No. S.O. 15/P.A.5/2017/S.148/2024 (14 February 2024, Punjab Government Gazette) by directing that the wording "FOR "notification number ................... namely:-"" be read as "Notification No. S.O. 13/P.A.5/2017/S.23/2024, dated the 14th February, 2024, namely:-" as authorised by the Additional Chief Secretary-cum-Financial Commissioner (Taxation).

Appellate jurisdiction under Rule 109A: departmental appeals remapped to designated appellate authorities with immediate effect.
The Commissioner specifies appellate authority jurisdiction: appeals from Deputy Commissioner decisions go to Additional Commissioners designated for the respective districtal divisions (one for north, one for south); appeals from State Tax Officer or Assistant State Tax Officer decisions go to the Deputy Commissioner in-charge of Appeals for the entire state. The order supersedes the earlier notification and takes immediate effect, with savings for past actions.

Tax rate amendment clarifies eligible government bodies for benefit inclusion and fixes retrospective commencement.
Amendment substitutes the entry at S.No. 6, column 4 of Notification No. 4/2017-State Tax (Rate) with the following: Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority, and declares the substitution effective from the 20th day of October, 2023.