Appeal to Appellate Tribunal: new electronic filing, acknowledgements, fee structure and withdrawal procedure clarified.
Amendments prescribe electronic filing in specified forms for appeals and applications to the Appellate Tribunal with immediate provisional acknowledgement and a final acknowledgement bearing an appeal number required to treat an appeal as filed; manual filing is allowed only by Registrar order. Fees for filing or restoration are scaled with a specified minimum and maximum and appeals not involving demand attract a fixed fee; rectification applications under Section 112(10) are fee free. Withdrawal prior to issuance of an order under Section 113(1) is permitted by prescribed form and, if final acknowledgement issued, is subject to Tribunal approval within fifteen days. Additional evidence at appeal is permitted only in limited circumstances, requires written reasons for admission, and affords the adjudicating authority opportunity to examine, cross examine or rebut.

Refund scope narrowed where notices span mixed periods; appeals may be partly withdrawn under amended provision to clarify authority powers.
Amendments to rule 164 clarify that no refund is available for tax, interest and penalty already discharged in full prior to the amendment when a notice includes demands partly for the transitional period and partly for other periods; and permit an applicant to intimate a partial withdrawal of appeal for the transitional period, enabling the appellate authority to decide on the remaining period and deeming the appeal withdrawn to that extent for withdrawal-consequence purposes.

Commencement of GST amendment rules: State appoints effective dates for specified provisions under Chhattisgarh GST.
The State Government, under section 164 of the Chhattisgarh GST Act and the Chhattisgarh GST (Amendment) Rules, 2024, appoints commencement dates: Rules 2, 24, 27 and 32 are deemed to have come into force on 11 February 2025; Rules 8, 37 and clause (ii) of rule 38 are deemed to have come into force on 1 April 2025, linking these appointments to the earlier amendment notification published in the Gazette.

Track and trace mechanism for specified goods creates unique identification marking obligations and new compliance and penalty duties.
The Act inserts a defined unique identification marking, introduces a track and trace scheme (Section 148A) empowering notification of goods and persons, mandating affixation of unique markings, electronic storage and reporting of specified information, and requires payment for the system; it adds a dedicated penalty (122B) for contravention in addition to existing penalties. It clarifies "plant and machinery", modifies statement and return language, tightens input tax credit reversal and credit-note provisos, imposes appeal pre-deposit conditions for penalty-only orders, and amends Schedule III to address SEZ/FTWZ warehouse supplies.

Waiver of interest and penalties: payment deadline set to qualify registered persons for relief upon notices or redetermination orders.
Notification fixes final dates by which specified classes of registered persons may pay tax to qualify for a waiver of interest and penalties under the interest and penalty waiver mechanism: one date for persons issued a notice, statement, or order and a separate cutoff of six months from the redetermination order for persons whose tax is redetermined following appellate directions.

Commencement of Mizoram GST Amendment provisions notified with staggered commencement for identified sections under the Amendment Act.
Notification appoints staggered commencement dates for provisions of the Mizoram Goods & Services Tax (First Amendment) Act, 2025: the date of Gazette publication for a subset of provisions, and an earlier calendar date for the remaining specified provisions, effected under the Act's power to appoint commencement dates.

Partial appeal withdrawal permits trimming appeals to a specified period, allowing orders on remaining tax demands while limiting refunds.
The rules limit refunds by specifying that no refund is available for tax, interest or penalty already discharged in full prior to the amendment where a demand covers both the transitional period and other periods. They also permit applicants to intimate partial non-pursuit of appeals for the specified period, enabling the appellate authority to decide the appeal for the remaining period and treating the intimation as a deemed withdrawal to that extent.

Extension of return filing deadline: non-resident taxable persons granted additional time to furnish FORM GSTR-5 for December.
Extension granted for furnishing FORM GSTR-5 by a non-resident taxable person for December 2024, under statutory powers and applicable GST rules, setting the extended submission deadline as the fifteenth day of January 2025; the notification takes effect on the tenth day of January 2025 and is issued by the Commissioner as an administrative order.

Extension of return filing deadline for Input Service Distributors: FORM GSTR-6 due date postponed to facilitate compliance.
Extension of time granted for furnishing returns by Input Service Distributors in FORM GSTR-6 for the month of December, 2024: the Commissioner, under sub section (6) of section 39 read with section 168 of the Bihar Goods and Services Tax Act, 2017 and rule 65 of the Bihar GST Rules, 2017, extended the filing deadline to the fifteenth day of January, 2025, with the notification specifying its commencement date and administrative file reference.

TDS Return Extension: due date for furnishing GSTR-7 for December extended to 12 January 2025.
The Commissioner, under sub-section (6) of section 39 read with section 168 of the Bihar Goods and Services Tax Act, 2017 and on Council recommendations, extends the time for registered persons required to deduct tax at source under section 51 to furnish returns in FORM GSTR-7 for December, 2024, until the 12th day of January, 2025, under sub-section (3) of section 39 read with rule 66 of the Bihar GST Rules; the notification takes effect from 10 January, 2025.

Extension of GSTR-8 filing deadline granted, allowing deferred submission of e commerce outward supplies statement to a later statutory date.
Extension of time granted for furnishing the statement of outward supplies effected through an e-commerce operator in FORM GSTR-8 for the month of December, 2024, issued under the proviso to the filing obligation in section 52 read with the Act's general empowering provision and rule 67 of the State GST Rules, setting a new cutoff for submission and identifying the statutory basis for the Commissioner's extension power.

Scope of taxable property narrowed to immovable property, altering prior wording and affecting GST applicability under state notification.
Corrigendum substitutes "any property" with "any immovable property" against serial number 5AB in Notification No. 9/2024-State Tax (Rate), thereby narrowing the scope of that entry; the amendment takes effect retrospectively from the ninth day of December two thousand twenty-four.

Rescission of prior GST notifications ends their operation under section 128, revoking earlier departmental directives.
The Governor, exercising statutory rescission power under the Bihar Goods and Services Tax Act, rescinds Commercial Taxes Department notifications S.O. 453 and S.O. 454 published in the Bihar Gazette, and records that the rescission takes effect from the stated commencement date, terminating the operative force of those notifications.

Time limit extension for GSTR-1 filings: deadlines moved to January for December and quarterly 2024 filers.
The amendment extends the time limit for furnishing details of outward supplies in FORM GSTR-1: for registered persons filing under the primary return obligation for December 2024 until the thirteenth day of January 2025, and for registered persons filing under the proviso (quarterly filers for October-December 2024) until the fifteenth day of January 2025; the amendment takes effect from the tenth day of January 2025.

Due date extension for GSTR-3B returns: alternate filing deadlines set for classes of registered persons.
Extension of the due date for furnishing FORM GSTR-3B is granted for specified return periods and classes of registered persons. The Commissioner extends the time for the monthly return for December 2024 to a later date in January 2025 and similarly extends the quarterly return for October-December 2024 for two classes of registrants, assigning distinct alternate due dates based on the principal place of business; the extension applies to electronic filing through the common portal and is effective from an identified date in January 2025.

GST Suvidha Kendra network updated, substituting the facilitation centres list under rule eight of Bihar GST rules.
The Commissioner substitutes the table in Notification No. S.O. 448 dated 04.09.2024 with a new schedule that lists designated GST Suvidha Kendras (facilitation centres) by jurisdictional State Tax circle, division, and precise office addresses across Bihar; the amendment prescribes the official locations for GST facilitation services and is recorded with the departmental file reference and signature of the Commissioner State Tax cum Secretary.

Scope of exemption expanded to include metal scrap supplies between registered persons, altering notification coverage accordingly.
Amendment inserts a clause treating registered persons receiving metal scrap (Chapters 72-81 of the Customs Tariff) from other registered persons as covered by the notification, and substitutes the third proviso to exclude supplies between specified persons under the underlying provision while carving out the newly added metal scrap recipient; effective from 10 October 2024.

Refund limitation: No refund where tax was already discharged for mixed period demands; appeal scope may be narrowed by intimation.
Rule 164 is amended to bar refunds for tax, interest, or penalty already discharged before these rules where a notice includes demands partly for the covered period and partly for other periods; and to allow an applicant to inform the appellate authority that they will not pursue the appeal for the covered period, enabling the authority to decide only on the remaining period, with such intimation treated as a deemed withdrawal for the covered period.

Renting of immovable property other than residential dwelling now specified as taxable service affecting registered and unregistered persons.
The notification inserts serial number 5AB into Notification No. 13/2017-State Tax (Rate), classifying service by way of renting of any immovable property other than residential dwelling as a taxable service. The entry specifies the taxable persons as any unregistered person and any registered person, thereby covering supplies by providers irrespective of registration status, and operates from the stated effective date as an amendment to the principal notification.

Refund availability limited where a single demand spans mixed periods; appellant may partially withdraw appeal by intimation.
The amendments provide that no refund is available for tax, interest, or penalty already discharged in full before these rules commenced where a single notice includes demands partly for the specified statutory period and partly for other periods. They further allow an appellant to notify the Appellate Authority or Tribunal that they do not wish to pursue the appeal for the specified period instead of withdrawing the appeal, whereupon the authority shall decide on the remaining period; such notification is treated as a deemed withdrawal to the extent of the specified period from 1 July, 2017 to 31 March, 2020 (or part thereof).