Sunset of price-reduction examinations: authority will cease accepting requests to review ITC or rate pass-through claims.
The Governor, acting on Council recommendation, designates a date after which the Authority will not accept requests to examine whether input tax credits availed or tax rate reductions have resulted in a commensurate reduction in the prices of goods or services; the notification is deemed to have come into force from an earlier specified commencement date, altering the temporal scope of the Authority's jurisdiction.

Substitution of property definition clarifies taxable scope - 'any immovable property' replaces 'any property' in the GST notification.
Corrigendum to notification No. 27/GST-2 substitutes the words "any immovable property" for "any property" in the table (serial number 5AB, column (2)), clarifying that the notification's reference to property is limited to immovable property; issued by the Excise and Taxation Department as a textual correction to the published notification under the GST framework.

Extension of GSTR-3B due date granted for Maharashtra registered persons to a later filing deadline.
The Commissioner of State Tax, Maharashtra, on the Council's recommendation and exercising powers under the Maharashtra Goods and Services Tax Act, has extended the due date for furnishing FORM GSTR-3B for October 2024 for registered persons with principal place of business in Maharashtra who are required to file returns under the relevant GST filing provisions, thereby providing an extended filing deadline for submission of the monthly return.

Biometric Aadhaar authentication enabled at notified GST facilitation centres for registration document verification and photo capture.
Notification designates specified GST Suvidha Kendras as Facilitation Centres authorised to perform biometric based Aadhaar authentication, take applicants' photographs and verify original documents uploaded with registration applications, mapping each facilitation centre and its address to a defined jurisdiction under the proviso to sub rule (4A) of rule 8 of the Haryana GST Rules, 2017; the centres' functions are limited to in person authentication and verification for registration purposes.

Tax collection at source rate reduced to 0.25 per cent under the Uttarakhand GST notification amendment.
The Uttarakhand Goods and Services Tax notification is amended to substitute "half per cent" with "0.25 per cent" in the existing tax collection at source notification. The amendment is issued under the State Government's power under the Uttarakhand Goods and Services Tax Act, 2017, on the recommendation of the Council, and is deemed to come into force from 10 July 2024.

GST return and credit framework updated with amended outward-supply reporting, refund procedures, and tribunal filing rules.
Amendments to the Uttarakhand Goods and Services Tax Rules, 2017 revise registration, return-filing, input tax credit, refund, and dispute-resolution procedures, largely by integrating FORM GSTR-1A and updating associated forms and statements. The changes require additional verification for certain Aadhaar-not-verified registration applications through facilitation centres, expand rule-based references to amended outward-supply details in FORM GSTR-1A, and align compliance consequences under the cancellation and return provisions with the revised reporting framework. The rules substantially restructure the Input Service Distributor mechanism, update refund and interest provisions, and replace appeal, recovery, and enrolment forms to reflect the revised GST filing architecture.

GST exemption for Indian Railways services and long-term accommodation services under the amended Uttarakhand rate notification.
The amendment inserts nil-rate entries for specified Indian Railways services, including platform tickets, retiring rooms, cloak rooms, battery-operated cars, inter-zone railway services, and certain SPV-related infrastructure and maintenance services. It also revises the accommodation-services entry by excluding student residences and hostel, camp, paying guest and similar accommodation, while adding a new nil-rate entry for accommodation services up to twenty thousand rupees per person per month supplied for at least ninety continuous days. The notification is given retrospective effect from 15 July 2024.

Pre-packaged and labelled supply clarified for agricultural farm produce in larger packages under the GST exemption framework.
Amendment to the Uttarakhand GST exemption notification inserts a proviso clarifying that agricultural farm produce supplied in packages exceeding 25 kilogram or 25 litre is not treated as "pre-packaged and labelled", notwithstanding the Legal Metrology Act, 2009 and the rules made thereunder. The change is made under the State GST law and is deemed effective from 15 July 2024.

GST rate amendments revise schedules for cartons, milk cans, solar cookers, and package labeling treatment of farm produce.
The Uttarakhand GST notification amends Schedule entries for cartons, boxes and cases of paper board, milk cans of iron, steel or aluminium, solar cookers, and parts of brooders. It also revises higher-rate entries for paper goods, containers, utensils, and domestic-purpose items, including an exclusion for solar cookers. A proviso states that agricultural farm produce supplied in packages of more than 25 kilogram or 25 litre is not to be treated as "pre-packaged and labelled" despite the Legal Metrology Act, 2009. The amendments take effect from 15 July 2024.

Eligibility relaxation for Technical Member appointments permits certain AGMUT All India Service officers with reduced service tenure.
The Government of Delhi permits All India Service (Group 'A') AGMUT Cadre officers serving in the National Capital Territory of Delhi who have completed at least fifteen years of Government service as Group A or equivalent, subject to an overall twenty-five years of service, to be eligible for appointment as Technical Member (State) in State Benches of the Goods and Services Tax Appellate Tribunal; this relaxation is effective for ten years and other qualifying conditions remain applicable.

Input tax credit and tax-determination rules under Assam GST were overhauled with new section 74A and targeted waiver provisions.
Assam GST law was amended to revise the Input Service Distributor definition, expand tax and credit provisions, and introduce section 74A for determining tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised from Financial Year 2024-25 onwards. The ordinance also limits sections 73 and 74 to periods up to Financial Year 2023-24, inserts a waiver mechanism under section 128A for specified earlier demands, aligns appeal and penalty provisions with the new regime, and adds Schedule III entries for specified co-insurance and reinsurance services.

Aadhaar authentication requirement governs GST registration: biometric and photograph capture plus original-document verification at facilitation centres complete registration.
Amendment to Rule 8 makes Aadhaar authentication determinative for GST registration where opted for, fixing the submission date as the date of Aadhaar authentication or fifteen days from Part B submission of FORM GST REG 01, whichever is earlier. Applications identified by portal risk analysis must undergo biometric Aadhaar authentication, photograph capture of relevant individuals, and in person verification of original documents at a Commissioner notified Facilitation Centre; an application is complete only after these steps. Sub rule (4B) is amended by replacing "provisions of" with "proviso to". The rules are deemed effective from 26th December, 2022.

Scope of notification on supplies of metal scrap revised; supplies between specified persons excluded, with one exception.
The notification is amended by inserting a clause covering any registered person receiving supplies of metal scrap (as classified in the Customs Tariff) from another registered person, and by substituting the third proviso to state that the notification does not apply to supplies between persons falling within the specified categories of the controlling provision, except that the exclusion does not apply to the person defined in the newly inserted clause.

Immovable property clarification narrows prior reference from 'any property' to 'any immovable property' in notification.
The Government has issued an errata directing that the phrase "any property" wherever it occurs in the notification published as S.R.O. No. 911/2024 and in its explanatory note shall be read as "any immovable property"; the correction is issued to rectify drafting errors and to align the published text with the intended terminology.

GST rate amendment under Assam tax law substitutes half per cent with 0.25 percent in the notification's operative formula.
The Assam Government amended an earlier GST notification issued under section 52 of the Assam Goods and Services Tax Act, 2017 by substituting "half per cent." with "0.25 percent." in the relevant wording of the notification. The amendment alters the prescribed rate applied in the notification's operative formula, while leaving the remaining text intact.

Specified actionable claims added to Assam GST Schedule IV, with related entries omitted and definitions aligned to GST law.
Amendment to the Assam GST rate notification inserts a new entry in Schedule IV for specified actionable claims, covering betting, casinos, gambling, horse racing, lottery, and online money gaming. The amendment also omits the existing entries at serial numbers 228 and 229 and adds an interpretative clause adopting definitions from the Assam Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017. The amendment is deemed effective from 1 October 2023.

Composition levy exclusion for specified actionable claims is inserted into the Assam GST notification with retrospective effect.
The Assam Goods and Services Tax composition levy notification is amended to exclude a registered person making supply of specified actionable claims from the composition levy framework. The exclusion is inserted into the existing notification under the Act's power to issue special procedure notifications, and it applies retrospectively from 29 September 2023 as a targeted modification to the earlier notification.

Online gaming taxation notification identifies covered supplies including money gaming, other online gaming, and casino actionable claims.
The Assam GST notification identifies three notified supplies for section 15(5): online money gaming, online gaming other than online money gaming, and actionable claims in casinos. It is stated to operate from 1 October 2023.

GST amendment commencement date fixed for Assam, with the notification deemed to take effect from an earlier date.
The Governor of Assam appoints 1 October 2023 as the date on which the Assam Goods and Services Tax (Amendment) Act, 2023 comes into force, and the notification is deemed to have come into force on 29 September 2023, thereby fixing the commencement date for the amended GST framework in Assam.

Online gaming and casino valuation rules define taxable supply value by player payments, with refunds excluded from deduction.
The Assam Goods and Services Tax Rules, 2017 are amended to insert special valuation rules for online gaming, including online money gaming, and casino supplies. The value of supply is tied to the total amount paid, payable or deposited by or on behalf of the player, including money's worth and virtual digital assets, and refunds or returned amounts are not deductible. Winnings reused for further play without withdrawal are not treated as amount paid or deposited.