Refund restriction for taxes already discharged where mixed-period demand allows partial appeal withdrawal and orders for remaining period.
Amendment to rule 164 provides that where a single notice includes a demand partially for the specified period and partially for other periods, no refund is available for tax, interest or penalty already discharged for the entire period prior to notification; the applicant may inform the appellate authority that they will not pursue the appeal for the specified period, and the authority shall then decide and pass orders only for the remaining period, with the appeal deemed withdrawn to the extent of that intimation for the referenced historical period.

Interest and penalty waiver procedures establish electronic applications, payment conditions, scrutiny, deemed approval, and appeal restoration for eligible GST demands.
The amendments operationalise waiver of interest and penalty for eligible demands under section 73 through electronic applications in FORM GST SPL-01 or SPL-02. Applicants must provide demand and payment details, make the requisite tax payment, and submit proof of withdrawal of any appeal or writ petition where applicable. The proper officer may issue a notice and provide a hearing, accept eligible applications through FORM GST SPL-05, or reject them through FORM GST SPL-07. Timely inaction results in deemed approval. Required unpaid additional tax or residual interest or penalty can render an approved waiver void.

Refund exclusion for discharged tax prevents refunds where notices mix covered and non-covered periods; appeals may be limited.
Amendments to Rule 164 restrict refunds where a notice or order includes demands both for a specified statutory period and for other periods, disallowing refunds of tax, interest, or penalty already discharged for the entire earlier period. The amendments also permit an appellant to intimate to 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the specified period, whereupon the authority will decide the appeal for the remaining periods and the appeal is deemed withdrawn to the extent of that intimation.

Temporary identification number framework expands GST compliance through new registration procedures and revised form requirements.
The Uttar Pradesh Goods and Services Tax Rules, 2017 are amended to introduce a new rule for granting a temporary identification number to a person not liable to registration but required to make a payment under the Act. Related changes align rule 19 with the composition taxpayer intimation in FORM GST CMP-02 and rule 87 with portal-based action under rule 16A. FORM GST REG-12 is substituted to provide the revised procedure and form for temporary registration and temporary identification number.

Refund availability limited where demand covers mixed periods; appellants may restrict appeals to specified period allowing authority to decide remainder.
The amendment to rule 164 limits refund availability by stipulating that no refund shall be available for tax, interest, and penalty already discharged for the entire period prior to the amendment where a demand includes both the specified period and other periods. It also permits an applicant to intimate to the Appellate Authority or Tribunal that they will not pursue the appeal for the specified period, whereupon the authority shall pass orders for the remaining period and the appeal is deemed withdrawn to that extent.

Refund limitation where demand covers multiple periods; taxpayers may restrict appeals to unaffected periods to preserve segmented adjudication.
Amendments to Rule 164 condition refund availability on payment of tax related to the specified period and disallow refunds for tax, interest, and penalty already discharged for an entire period prior to these amendments where a notice or order aggregates demands partly for the specified period and partly for other periods. The amendment also allows a taxpayer to intimate the appellate authority that they will not pursue the appeal for the specified period, enabling the authority to adjudicate only the remaining period while treating the intimation as a partial withdrawal for the defined past period.

Appointment of Appellate Authority member now tied to the Chief Commissioner to ensure continuity and avoid transfer delays.
The notification amends the earlier entry at Serial No.1 by substituting the member with the Chief Commissioner of Central Tax, Central Excise and Customs, Thiruvananthapuram Zone as the member of the Kerala Appellate Authority for Advance Ruling, made under the powers conferred by the Kerala State Goods and Services Tax Act, 2017, replacing prior appointments that named individual officers.

Refund restrictions for taxes paid where a notice covers mixed periods; appeals may be limited to non-specified periods.
The amendment to rule 164 provides that no refund shall be available for tax, interest and penalty already discharged for an entire period prior to commencement of these Rules where a notice under Section 128A(1) includes demand partially for the specified period and partially for other periods. It also allows the applicant to intimate the appellate authority that they do not wish to pursue the appeal for the specified period, upon which the authority will adjudicate only for the remaining period and the appeal is deemed withdrawn to that extent for purposes of sub-clause (3) of Section 128A.

Commencement of rule 3: April first set as the coming-into-force date and deemed effective from February eleventh.
The Governor, on the Council's recommendation and under statutory authority, appoints the 1st day of April, 2025 as the date on which the provisions of rule 3 of the West Bengal Goods and Services Tax (Amendment) Rules, 2025 shall come into force, and declares that the notification shall be deemed to have come into force with effect from the 11th day of February, 2025.

Commencement of WBGST amendment rules: specified provisions appointed to come into force on designated dates.
The notification appoints commencement dates for specified provisions of the West Bengal Goods and Services Tax (Second Amendment) Rules, 2024: Rules 2, 23, 26 and 31 to come into force on the eleventh day of February, 2025; and Rule 36 and clause (ii) of Rule 37 to come into force on the first day of April, 2025. It is issued under the State GST statute and states the notification is deemed to have come into force from the eleventh day of February, 2025.

GST commencement notification phases into force specified provisions of the Arunachal Pradesh Goods and Services Tax Act, 2025.
The Arunachal Pradesh Goods and Services Tax Act, 2025 is brought into force in phases by notification. Sections 7, 32, 39 and 41 come into force on the date of publication in the Official Gazette, while Sections 3 to 6, 8, 10 to 31, 33 to 34, 36 to 38 and 40 come into force from 1 November 2024. The notification functions as a commencement order specifying the effective dates for the listed provisions.

Commencement of GST provisions by notification fixes staged dates for sections 35, 2 and 9 under the state tax law.
Appointment of commencement dates under the Arunachal Pradesh Goods and Services Tax Act, 2025 brings specified provisions into force in stages. The State Government directs that section 35 shall come into force on 1 October 2024, and sections 2 and 9 shall come into force on 1 April 2025. The notification operates solely to fix the effective dates for these provisions.

Refund availability restricted where demand spans specified and other periods; appellant may opt out of pursuing the specified period.
Amendment limits refund entitlement where a notice, statement, or order mixes demand for the specified period with demand for other periods, disallowing refunds for tax, interest, or penalty already discharged in full before the amendment. It also permits an appellant to intimate that they will not pursue the appeal for the specified period, enabling the appellate authority to decide the appeal for the remaining periods and treating the intimation as withdrawal to that extent for statutory purposes.

Biometric-based Aadhaar authentication centres notified for Assam registration applicants across specified jurisdiction offices and facilitation locations.
Facilitation Centers have been notified in Assam for biometric-based Aadhaar authentication, photographing the applicant, and verifying original documents uploaded with registration applications. The notification applies to applicants under the jurisdiction offices and jurisdiction codes listed in the table, with specified centers and addresses across multiple Assam tax units. It is issued pursuant to the cited Central Tax notification and comes into force from 1 April 2025.

Commencement of Chhattisgarh GST Amendment: specified sections deemed in force on central notification date and 1 November commencement.
The State Government, under sub section (2) of section 1 of the Chhattisgarh Act (No. 5 of 2025), issues a notification appointing commencement dates for the Chhattisgarh Goods and Services Tax (Amendment) Act, 2024: the enforcement date of the Central Government's Notification No. 17/2024 Central Tax is deemed the commencement date for sections 6 and 34, and 1 November 2024 is appointed as the commencement date for the remaining specified sections.

Late fee waiver for excess GST annual return penalties when reconciliation statements are filed subsequently; no refund of fees paid.
Waiver of late fee is granted for registered persons required to furnish reconciliation statement in FORM GSTR-9C with the annual return in FORM GSTR-9 but who failed to do so, covering late fee in excess of that payable under section 47 up to the date of furnishing FORM GSTR-9, on condition that FORM GSTR-9C is furnished on or before 31 March 2025; no refund of late fee already paid is available.

Temporary identification number granted where person not liable to registration but required to make payment; form and filing direction follow.
A new rule 16A empowers the proper officer to grant a temporary identification number to a person not liable to registration but required to make payment, issuing an order in Part B of the substituted FORM GST REG-12 which records identity, contact, PAN, bank account details, effective date and temporary ID; the form also directs the recipient to apply for proper registration within ninety days and requires transmission of the order to the corresponding jurisdictional authority.

GST enforcement case transfers allocate adjudication to territorial officers while preserving enforcement responsibilities for specified follow-up proceedings.
GST cases investigated by Enforcement Wings are transferred to territorial proper officers for show cause notice issuance, adjudication and further action after required approval and online case transfer. Enforcement Wings retain matters where intimation is satisfactorily answered or payment is made, goods-in-movement cases, and voluntary-payment closure proceedings. Higher-value cases are transferred to the Additional Commissioner (Administration) for adjudication and rectification, while subsequent recovery, appeals and refunds return to Enforcement. Pending cases, multi-year investigations, and previously adjudicated matters are governed by specified transfer and follow-up arrangements.

GST high-value adjudication transfer requires Additional Commissioner handling, while originating officers retain recovery, appeal and refund follow-up.
GST cases requiring a show-cause notice for detected unpaid, short-paid or erroneously refunded tax, or wrongly availed or utilised input tax credit exceeding the prescribed annual threshold, must be transferred with the draft notice to the concerned Additional Commissioner for adjudication. The Additional Commissioner handles rectification, while the originating Proper Officer resumes recovery, appeals and refunds after adjudication. Pending cases, including multi-year matters meeting the threshold in any year, are transferred under the prescribed process. Voluntary pre-notice payments and already adjudicated cases remain with the investigating or Proper Officer for closure and follow-up action.

Commencement of Meghalaya GST Amendment provisions appointed; section specific commencement staggered with earlier and later effective dates.
The State Government, under subsection (2) of section 1 of the Meghalaya GST (Amendment) Act, 2024 and an issued corrigendum, appoints sectional commencement dates: one provision is made effective retrospectively and the other provisions are appointed to come into force on a later administrative date, establishing a staggered commencement scheme for the Amendment Act.