Commencement of amended Kerala GST rules: specified sub rules brought into force and notification deemed retrospectively effective.
Appoints commencement dates for specified provisions of the Kerala Goods and Services Tax (Second Amendment) Rules, 2024: sub rules (23), (26) and (31) of rule 2 come into force from 11th February, 2025; sub rules (7), (36) and clause (ii) of sub rule (37) of rule 2 come into force from 1st April, 2025. The notification declares it shall be deemed to have come into force with effect from 11th February, 2025.

Biometric Aadhaar authentication: notification specifies sub-rule one applicability and deems its commencement retroactive to the appointed date.
The notification corrects an earlier appointment by substituting the reference to rule 2 with sub-rule (1) of rule 2 of the Kerala GST (Second Amendment) Rules, 2024, clarifying that only sub-rule (1) concerns biometric-based Aadhaar authentication, and declares that this specification is deemed effective from the previously appointed commencement date.

Kerala Authority for Advance Ruling membership is amended through substitution of the member listed in the earlier notification.
The notification amends the constitution of the Kerala Authority for Advance Ruling under the Kerala State Goods and Services Tax Act, 2017 and the Kerala Goods and Services Tax Rules, 2017. It substitutes the entry at Serial No. 1 of the earlier notification to appoint Sri. Jomy Jacob, Additional Commissioner of Central Tax, Thiruvananthapuram Zone, as a member of the Authority in place of the previously named member.

Late fee waiver for delayed GST reconciliation statements linked to annual return filings, with no refund of amounts already paid.
Waiver of late fee is granted for the excess amount payable in relation to annual return filings for financial years 2017-18 to 2022-23 where registered persons failed to furnish FORM GSTR-9C along with FORM GSTR-9 and later furnished it on or before 31 March 2025. The waiver applies only to the amount exceeding the late fee otherwise payable up to the date of filing FORM GSTR-9, and no refund is available for late fee already paid.

Temporary identification number rules expanded for payment liability, composition taxpayer intimation, and revised registration form requirements.
The Andhra Pradesh Goods and Services Tax (Amendment) Rules, 2025 insert a new rule for grant of temporary identification number where a person is not liable to registration but is required to make payment under the Act, authorising the proper officer to issue the number and record the order in FORM GST REG-12. The amendment also extends rule 19 to intimation in FORM GST CMP-02, updates rule 87, and substitutes FORM GST REG-12 with a revised format covering temporary registration and temporary identification number, including particulars of the person, effective date, identification number, bank details, and communication to jurisdictional authorities.

Rectification of input tax credit demand orders allowed through a special electronic procedure for eligible registered persons.
Special procedure is notified for rectification of orders confirming demand for wrong availment of input tax credit where the credit has since become available under section 16(5) or section 16(6), and no appeal has been filed. The affected registered person must file an electronic application on the common portal within six months, along with the particulars in Annexure A, for rectification of orders issued under section 73, section 74, section 107 or section 108.

Refund limitation clarified: no refund where tax was fully discharged before amendment; appeals may be partially withdrawn instead.
Amendment provides that no refund is available for tax, interest or penalty already discharged for the entire earlier period prior to the amendment where a notice, statement or order includes demand partly for that period and partly for other periods. It further allows an applicant in an appeal to intimate that they will not pursue the appeal for the earlier period, whereupon the appellate authority or tribunal shall decide the matter for the other period and the appeal is deemed withdrawn to the extent of that intimation.

GST amendment commencement dates notified for specified Andhra Pradesh rules under the State tax framework.
Appointing notified dates for the commencement of specified amendments under the Andhra Pradesh Goods and Services Tax Act and Rules, 2017. The State Government exercises power under Section 164 of the Act, read with sub-rule (2) of rule 1 of the Andhra Pradesh Goods and Services Tax (Amendment) Rules, 2024, to bring into force the amended rules inserted by G.O.Ms.No.174, Revenue (CT-II) Department, dated 30.08.2024. The notification assigns separate commencement dates for distinct sets of rules and is confined to fixing the effective dates of the notified amendments.

Appointment of Appellate Authority: Additional Commissioner (Appeals) appointed to exercise powers under section 107 of the Act.
The Governor, exercising powers under the Himachal Pradesh Goods and Services Tax Act and read with the Rules, appoints Shri Rakesh Sharma, Additional Commissioner of State Taxes and Excise, Grade I, as Additional Commissioner (Appeals) to perform functions relating to appeals under section 107, superseding earlier notifications on this appointment.

GST rule commencement notified for Uttar Pradesh amendment provisions under the State tax framework.
The Uttar Pradesh Government appointed 14 March 2025 as the date on which the provisions of rule 2 of the Uttar Pradesh Goods and Services Tax (Sixtieth Amendment) Rules, 2023 are deemed to have come into force. The notification is issued in exercise of the rule-making power under the Uttar Pradesh Goods and Services Tax Act, 2017, read with the commencement provision in rule 1(2) of the said amendment rules.

Rule commencement schedule sets staggered enforcement dates for specified amendment rules under the GST framework.
The Governor, under section 164 read with rule 1 of the Amendment Rules, has appointed commencement dates for specified provisions: Rules 2, 24, 27 and 32 shall come into force on the earlier appointed date, while Rules 8, 37 and clause (ii) of rule 38 shall come into force on the later appointed date, as notified in the State Gazette by the State Taxes and Excise Department.

Late fee waiver for delayed GSTR 9C reconciliation allowed if furnished by the specified deadline, subject to refund exclusion.
Waiver of late fee is granted for registered persons who failed to furnish the reconciliation statement in Form GSTR-9C with the annual return in Form GSTR-9, covering the excess late fee payable under section 47 over the late fee due up to the date of furnishing Form GSTR-9, provided Form GSTR-9C is subsequently furnished on or before 31 March 2025; no refund is available for late fee already paid for delayed furnishing of Form GSTR-9C.

Temporary identification number granted to persons not liable to registration but required to pay; new order and form updates introduced.
The amendment adds rule 16A empowering officers to grant a temporary identification number to persons not liable for registration but required to make payments, to be recorded in Part B of FORM GST REG-12. The substituted FORM GST REG-12 specifies Part A for temporary registration and Part B for temporary identification number, listing required personal, contact, identification and optional bank details, the effective date and temporary ID, officer signature, and transmission of a copy to jurisdictional authorities. Related rules 19(1) and 87(4) are amended to reference composition taxpayer intimations and the new rule respectively.

Biometric Aadhaar authentication for GST registration assigns applicants to jurisdiction-based centres for photographs and original-document verification.
Tamil Nadu GST registration administration designates 49 facilitation centres for applicants mapped to specified assessment-circle jurisdictions. The centres undertake biometric-based Aadhaar authentication, photographing of applicants, and verification of original documents corresponding to copies uploaded with registration applications. Chennai, adjoining districts, northern, eastern, western and southern assessment circles are allocated to identified CGST or Commercial Tax facilitation centres at specified addresses. The revised jurisdictional arrangement supersedes the prior arrangement and takes effect from 29 March 2025.

Temporary identification number granted where person not liable to registration is required to make payment under GST rules.
The Rules add Temporary Identification Number authority via new Rule 16A allowing proper officers to grant a temporary identification number and record it in Part B of FORM GST REG-12 when a person is not liable for registration but must make payment; FORM GST REG-12 is substituted to furnish standardized Part A (temporary registration) and Part B (temporary identification number) orders and to require filing of an application for formal registration within ninety days.

GST reference corrected to require state or central Goods and Services Tax Act wording in specified rule provisions.
The corrigendum directs that in clause (1) and clause (2) of sub rule (v) of rule 2, the previous wording be read as "the Himachal Pradesh Goods and Services Tax Act or the Central Goods and Services Tax Act", effecting a textual correction to the notification's statutory cross reference.

Refund availability limited where tax already paid for earlier periods; appellants may narrow appeals to remaining periods.
The rules clarify that no refund is available for tax, interest, or penalty already discharged for an entire earlier period where a demand covers that period and other periods; and allow an appellant to notify the appellate authority that they will not pursue the appeal for the specified period so the authority may decide remaining periods, with the intimation deemed a withdrawal only to that extent.

GST refund and appeal rules clarified for mixed-period demands under Section 128A, with withdrawal treatment limited to the covered period.
Amends the Arunachal Pradesh Goods and Services Tax Rules, 2017 to align refund and appeal procedures with cases covered by Section 128A. The amendment clarifies that no refund is available for tax, interest, or penalty already discharged for the entire period before commencement of these rules where a notice, statement, or order under Section 128A covers both the specified period and another period. It also requires the applicant, in mixed-period demands, to intimate the appellate authority or Appellate Tribunal that the appeal is not being pursued for the specified period.

GST rule amendments expand section 74A procedures, add a waiver mechanism under section 128A, and revise appeals, invoices, and forms.
Amendments to the Uttar Pradesh Goods and Services Tax Rules, 2017 update invoice issuance, demand and refund procedures, filing timelines, and prescribed forms, while inserting repeated references to section 74A across tax, interest, penalty, and proceedings-related provisions. A new rule 164 creates an electronic mechanism for waiver of interest or penalty, or both, under section 128A for demands under section 73, with prescribed application forms, notice and reply stages, approval and rejection orders, deemed approval in default, and restoration of withdrawn appeals in specified cases. The amendment also revises appeal pre-deposit limits, cancellation and suspension forms, and several reporting and intimation forms.

Qualification relaxation for Technical Member: service and rank requirements eased, enabling joint commissioners with requisite service to be eligible.
The Government relaxes qualifications for appointment as Technical Member (State) in the State Benches of the GST Appellate Tribunal by allowing an officer of the Commercial Taxes Department of Jharkhand with at least twenty-five years' Government service as a Gazetted Officer to meet the service requirement and lowering the minimum qualifying rank from Additional Commissioner to Joint Commissioner of State Tax; the relaxation is effective from Gazette publication, valid for ten years, and subject to other statutory eligibility conditions.