GST exemption amendment expands nil-rate entries for electricity-related services, research grants, school affiliation, and skill development services.
Amendment is made to the Uttarakhand GST exemption notification by inserting nil-rate entries for services incidental to electricity transmission and distribution, research and development services funded by grants, and affiliation services provided to government-controlled schools. The skill development exemption is also expanded and references to the vocational training council are updated to the National Council for Vocational Education and Training. The amendment takes effect retrospectively from 10 October 2024.

Helicopter passenger transportation on seat share basis gets a specific GST entry with input tax credit restriction and retrospective effect.
Amendment to the Uttarakhand GST notification inserts a specific entry for transportation of passengers by air in a helicopter on seat share basis, with a 2.5 tax rate and a condition that input tax credit on goods used in supplying the service must not have been taken. The amendment also updates the related cross-reference in the table and is deemed to have come into force from 10 October 2024.

GST reverse charge amendment covers metal scrap supplies from unregistered persons to registered persons under the Uttarakhand notification.
The Uttarakhand GST notification amends the existing reverse charge notification by inserting a new entry for metal scrap classified under HSN headings 72 to 81, covering supplies from any unregistered person to any registered person. The amendment is issued under the State's GST power on Council recommendation and is deemed effective from 10 October 2024.

GST rate amendment revises product classifications for medicines, snack items and seating entries under the Uttarakhand tax schedule.
Uttarakhand GST rate notification amends the existing schedule of goods under the State GST framework by inserting Trastuzumab Deruxtecan, Osimertinib and Durvalumab in Schedule I at 2.5%, adding extruded or expanded savoury or salted products in Schedule II at 6%, and revising Schedule III and IV entries for snack pellets and seats. The amendment is stated to be deemed effective from 10 October 2024.

GST payment deadline under section 128A prescribed for waiver of interest and penalty for specified registered persons.
Payment deadlines are prescribed under section 128A of the Uttarakhand Goods and Services Tax Act, 2017 for specified registered persons to make payment of tax payable under a notice, statement or order so as to qualify for waiver of interest or penalty, or both. For one class of registered persons, the last date is 31.03.2025. For another class, payment may be made within six months from the date of the order redetermining tax under section 73. The notification is deemed effective from 1 November 2024.

Input tax credit rectification procedure allows revised GST orders where credit later becomes eligible and no appeal is filed.
Special procedure is prescribed for rectification of orders under sections 73, 74, 107 and 108 where demand for wrong availment of input tax credit was confirmed for breach of section 16(4), but the credit has since become available under section 16(5) or section 16(6), and no appeal has been filed. The registered person must apply electronically within six months, upload Annexure A, and the original issuing authority must decide the application and, where rectification is made, upload the rectified order summary in the prescribed form, subject to natural justice if the rectification is adverse.

Late fee waiver for delayed GSTR-7 returns applies to tax deductors, with cap-based and nil-deduction exemptions.
Late fee payable by a registered person required to deduct tax at source under section 51 is waived, to the extent it exceeds twenty-five rupees per day, for failure to furnish FORM GSTR-7 by the due date for the month of June 2021 onwards. The waiver is capped so that the total late fee payable for such delay stands waived to the extent it exceeds one thousand rupees. Where the registered person fails to furnish FORM GSTR-7 for a month by the due date and the total state tax deducted at source in that month is nil, the entire late fee payable under section 47 stands waived.

GST notification amendment excludes metal scrap suppliers from the notification's application with retrospective effect.
The Uttarakhand State Government amends an earlier GST notification by inserting a proviso excluding persons engaged in the supply of metal scrap falling under Chapters 72 to 81 of the First Schedule to the Customs Tariff Act, 1975 from the notification's operation. The amendment is issued under the Uttarakhand Goods and Services Tax Act, 2017 on the recommendations of the Council and is deemed to have come into force from 10 October 2024.

Metal scrap supplies under Uttarakhand GST are added to the section 51 notification framework with a retrospective amendment.
The Uttarakhand GST notification amends the earlier section 51 framework by inserting a new category for any registered person receiving supplies of metal scrap under Chapters 72 to 81 from another registered person. It also substitutes the proviso to clarify the exclusion for supplies between persons covered by clauses (a), (b), (c) and (d) of section 51(1), while preserving the exception for the newly inserted metal scrap category. The amendment takes effect from 10 October 2024.

Temporary identification number rules expand GST administration for persons making payment without registration and revise the prescribed FORM GST REG-12
The amendments introduce a new provision for grant of a temporary identification number to a person not liable for registration but required to make payment under the Act, with an order in FORM GST REG-12. They also expand rule 19 to include intimation in FORM GST CMP-02, amend rule 87 to refer to rule 16A on the common portal, and substitute FORM GST REG-12 with detailed formats for temporary registration, suo motu registration, and temporary identification number.

Late fee waiver for delayed GST annual return reconciliation statement filing under compliance notification.
Late fee payable for delayed furnishing of the annual return is waived to the extent it exceeds the fee payable up to the date of filing FORM GSTR-9, for registered persons who were required to furnish FORM GSTR-9C along with FORM GSTR-9 but failed to do so and later furnish FORM GSTR-9C on or before 31 March 2025. The waiver applies for specified financial years, and no refund is available for late fee already paid for delayed furnishing of FORM GSTR-9C.

Specified premises definition amended under Uttarakhand GST notification, aligning the term with another notification's meaning.
The Uttarakhand GST notification amends the earlier notification of 29 June 2017 by substituting the Explanation's item (d) relating to specified premises. The substituted definition provides that specified premises shall have the same meaning as assigned in clause (xxxvi) of paragraph 4 of notification No. 525/2017/9(120)/XXVII(8)/2017 dated 29 June 2017. The amendment is issued under sub-section (5) of section 9 of the Uttarakhand Goods and Services Tax Act, 2017, on the recommendations of the Council, and is stated to be made in public interest.

GST exemption amendments revise transmission or distribution wording, add Motor Vehicle Accident Fund insurance services, and expand defined terms.
Amendments are made to Uttarakhand's GST exemption notification governing the tax treatment of specified services. The entry for transmission and distribution services is revised by substituting the phrase "transmission or distribution" for the existing wording. A new exempt entry is inserted for services of insurance provided by the Motor Vehicle Accident Fund, with nil rate of tax and nil per cent rate of tax indicated in the table. The notification also includes a training partner approved by the National Skill Development Corporation, omits one defined item from 1 April 2025, and inserts a definition of "insurer" by reference to the Insurance Act, 1938. The amendments are given retrospective effect from 16 January 2025.

Specified premises under GST revised for hotel accommodation services, with new opt-in and opt-out declaration rules.
The Uttarakhand GST notification amends the definition of "specified premises" for hotel accommodation services from 1 April 2025. It covers premises meeting the preceding-year value threshold, premises opted in by a registered supplier within the prescribed period, and premises declared by a registration applicant within fifteen days of registration acknowledgment. It also introduces opt-in and opt-out declaration forms for registered persons and applicants, with separate filing required for each premises and continuing effect for later financial years unless changed by declaration.

GST rate amendment changes the prescribed entry from 6% to 9% with retrospective operation.
The Government of Uttarakhand amended an earlier SGST notification by substituting the rate entry in the table against Serial No. 4. The prescribed rate was changed from 6% to 9% in column (4) of the relevant entry under the 2018 notification issued under the Uttarakhand Goods and Services Tax Act, 2017. The amendment is stated to operate retrospectively from 16 January 2025.

GST exemption for fortified rice kernel supply expanded to include food inputs under the existing notification.
GST exemption-related notification is amended to extend the entry for supply of Fortified Rice Kernel (Premix) for ICDS or a similar approved scheme by inserting food inputs for such supply. The amendment expands the scope of the existing table entry and is deemed to have come into force from 16 January 2025.

Gene Therapy tax entry and pre-packaged goods definition amended under Uttarakhand GST notification with retrospective effect.
The Uttarakhand Government amends the State GST exemption notification by inserting Gene Therapy in the Schedule as a new entry taxable at 30 per cent. It also substitutes the definition of pre-packaged and labelled commodities to cover retail-sale commodities of not more than 25 kg or 25 litre that are pre-packed under the Legal Metrology Act, 2009 and whose package or label must bear the required declarations. The amendment is given retrospective effect from 16 January 2025.

GST rate changes for Fortified Rice Kernel and revised pre-packaged label definition under Uttarakhand SGST.
Fortified Rice Kernel (FRK) is inserted in the Uttarakhand SGST rate schedule at two entries, including Schedule I at 2.5% for heading 1904 and Schedule III at 9% by adding FRK to the relevant description. The definition of "pre-packaged and labelled" is substituted to cover retail-sale commodities not exceeding 25 kg or 25 litre that must bear declarations under the Legal Metrology Act, 2009 and the rules made thereunder.

Refund restriction: No refund where tax already discharged when a demand covers both the specified period and other periods.
Amendments to Rule 164 clarify that refunds are not available for tax, interest or penalty already discharged for the entire period prior to the amendments where a notice under section 128A includes demands partly for the specified period and partly for other periods. A proviso allows an applicant to intimate the appellate authority that they will not pursue appeal for the specified period, enabling the authority to decide only on the remaining period; the appeal is deemed withdrawn to that extent for purposes of sub clause (3) of section 128A.

Partial withdrawal of appeal permits appellant to limit challenge to specified period, enabling authority to decide remaining period.
Amendment provides that no refund shall be available for tax, interest or penalty already discharged for an earlier period when a demand encompasses amounts both for the specified period and for other periods. It also allows an appellant to intimate to the appellate authority or tribunal that they do not wish to pursue the appeal for the specified period, prompting the authority to decide the remaining period and treating the intimation as a partial withdrawal for the purposes of the statutory appeal framework.