GST rate for helicopter seat-share transport prescribed; input tax credit barred for goods; notified with retrospective effect.
Insertion of a new taxable entry for transportation of passengers by air in a helicopter on a seat-share basis into GST-SRO-11, assigned a specified GST rate and conditional on non-availability of input tax credit for goods used in supplying the service; cross-references in the table are updated. The amendment is notified as effective retrospectively from 10 October 2024 under powers conferred by the Jammu and Kashmir GST Act, 2017.

Renting of immovable property outside residential dwellings added to notification, changing treatment of registered and unregistered persons under JK GST.
Inserts serial 5AB into the SRO-GST-13 Tax (Rate) Table to cover Service by way of renting of any immovable property other than residential dwelling, with the adjacent columns identifying "Any unregistered person" and "Any registered person" as the persons concerned; amendment made under sub-section (3) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 and effective from 10th October, 2024.

Deemed commencement makes a GST notification retrospective, rendering its provisions operable from an earlier effective date.
An erratum to a Commercial Taxes and Registration Department notification adds a deeming provision declaring that the referenced notification shall be deemed to have come into force from an earlier date, thereby retroactively altering the notification's effective date and confirming that its provisions operate from that prior date.

Examination of input tax credit pass-through barred from the appointed date, authority to stop accepting such requests.
The State government appoints a sunset date after which the designated authority will not accept requests to examine whether input tax credits availed or tax rate reductions resulted in commensurate reductions in the price of goods or services supplied, and declares the notification to be deemed in force from an earlier specified date.

Input Tax Credit Rectification: special procedure lets registered persons apply electronically to correct GST demand orders where credit is now eligible.
Notifies a special rectification procedure allowing registered persons, who have not appealed, to electronically apply for correction of GST demand orders that confirmed wrong availment of input tax credit where that credit is now eligible; the original ordering authority will review the application, decide and issue a rectified order within a prescribed period, upload a summary in the prescribed statutory form where rectification is made, and must follow natural justice if the rectification adversely affects the person.

Commencement of GST Amendment provisions: specified sections deemed in force on 27 September 2024 and 1 November 2024.
The State Government, exercising the commencement power under clause (b) of sub section (2) of Section 1 of the Madhya Pradesh Goods and Service Tax (Third Amendment) Act, 2024, notifies that Sections 6, 34 and 36 are deemed to have come into force on 27 September 2024, and that Sections 2 to 5, 7 to 29, 30 to 33 and 35 are deemed to have come into force on 1 November 2024, thereby formally fixing the operative commencement dates for those provisions.

Commencement of GST amendment: specified sections commence on notification date while others are deemed commenced earlier.
The notification appoints commencement dates under the Puducherry Goods and Services Tax (Amendment) Act, 2025: sections 6, 30, 36 and 38 shall come into force on the date of publication of the notification in the Official Gazette, while sections 2-5, 7-29, 31-35 and 37 are deemed to have come into force on the 1st day of November, 2024.

Commencement of Puducherry GST amendment rules: specified amendment provisions appointed to come into force under statutory power.
Appoints commencement dates for specified provisions of the Puducherry Goods and Services Tax (Amendment) Rules, 2024: Rules 23, 26 and 31 are to come into force on the eleventh day of February, 2025; Rules 7, 36 and clause (ii) of rule 37 are to come into force on the first day of April, 2025, under the statutory power conferred by the Puducherry Goods and Services Tax Act, 2017.

Late fee waiver for delayed GSTR reconciliation filings: excess late fee waived if reconciliations filed by stipulated deadline.
Waiver of excess late fees is granted for registered persons who failed to furnish the reconciliation statement in Form GSTR-9C with Form GSTR-9 for financial years 2017-18 to 2022-23, provided the reconciliation statement is subsequently furnished by the stipulated final date in 2025; the waiver applies only to amounts in excess of the late fee payable up to the date of furnishing the annual return, and no refunds will be made for late fees already paid.

Temporary identification number mechanism established to enable payment obligations where full GST registration is not required.
The amendment creates a rule authorising the proper officer to grant a temporary identification number to persons not liable to registration but required to make payment, recorded in Part B of the substituted FORM GST REG-12. FORM GST REG-12 is replaced with a two part order form: PART A for temporary registration/suo moto registration with required personal, address and optional bank details and a direction to apply for full registration within a prescribed period; PART B for grant of temporary identification number with corresponding details. Orders will be copied to the corresponding central/state jurisdictional authority.

GST payment deadlines under section 128A are notified for waiver of interest and penalty in specified cases.
The Government of Andhra Pradesh has notified dates for payment of tax payable under section 128A for registered persons covered by notices, statements, or orders referred to in clauses (a), (b), or (c) of that provision. For one class of cases, payment may be made on or before 31 March 2025 for waiver of interest or penalty, or both. In cases involving redetermination of tax following directions under section 75(2), payment may be made up to six months from the date of the order under section 73.

Biometric Aadhaar authentication: GST Suvidha Kendras designated to carry out Aadhaar-based verification under Rule 8(4A).
Designation of specified GST Suvidha Kendras as authorised locations for biometric Aadhaar authentication under sub rule (4A) of Rule 8 of the Uttar Pradesh GST Rules, 2017. The Commissioner notifies a Table mapping territorial jurisdictions and their jurisdictional offices to the appointed GST Suvidha Kendras, specifying the physical addresses that will perform Aadhaar-based biometric verification for the listed sectors and jurisdictions, with effect from the implementation date stated in the notification.

GST rule amendments update invoicing, refunds, demand proceedings, and waiver procedures under revised compliance workflows.
Amendment of the Andhra Pradesh Goods and Services Tax Rules, 2017 introduces updated cross-references, time limits, refund-related conditions, demand-proceeding procedures, and prescribed forms in line with recent GST changes, including references to section 74A and revised compliance workflows for tax administration. The amendments adjust provisions relating to invoicing, returns, refund computation, summary and conclusion of proceedings, intimation forms, and the handling of tax, interest, and penalty payments in specified demand and recovery situations. A new time limit is prescribed for issuing a tax invoice where the recipient is required to issue the invoice, and filing timelines are inserted for certain monthly statements. Related provisions governing refunds, rectification of demand proceedings, and intimation of payment are updated to cover proceedings under section 74A, while certain refund-computation exclusions and other procedural rules are omitted or substituted to align with the revised framework.

Definition of specified premises updated by reference to earlier notification, altering GST explanatory scope from the effective date.
The notification substitutes item (c) of the Explanation to define specified premises by reference to clause (xxxvi) of paragraph 4 of notification II(2)/CTR/532(d-14)/2017, aligning the term with that earlier instrument under the authority of sub-section (5) of Section 9 of the Tamil Nadu Goods and Services Tax Act, 2017; the amendment is effective from 1 April 2025.

Exclusion from applicability: notification narrows GST applicability, excluding body corporates and composition levy registrants under state rules.
The notification amends the table in the cited Tamil Nadu SGST departmental notification by inserting exclusionary phrases: serial number 4 is amended to read "Any person other than a body corporate" and serial number 5AB is amended to read "Any registered person other than a person who has opted to pay tax under composition levy." The amendment is made under the State GST statute and is declared to be effective from the sixteenth day of January, two thousand twenty-five.

GST exemption amendments refine supply wording, add motor vehicle accident fund insurance services and training partner exemption.
Amendment substitutes "transmission and distribution" with "transmission or distribution" at serial 25A, inserts serial 36B (Heading 9971/9991) exempting Motor Vehicle Accident Fund insurance services funded by insurers' contributions from third party motor insurance premiums with nil tax entries, adds an exemption for National Skill Development Corporation approved training partners at serial 69, omits item (w) from paragraph 2 from 1 April 2025, and inserts a definition of "insurer" by reference to the Insurance Act, effective 16 January 2025.

Specified premises designation for hotel accommodation enables opt-in and opt-out declarations affecting registration and filing obligations.
The amendment redefines specified premises effective 1 April 2025: a premises is specified if prior-year accommodation sales exceeded the per-unit per-day threshold, or if a registered supplier timely files an opt in declaration between 1 January and 31 March of the preceding financial year, or if a registration applicant files an opt in within fifteen days of registration acknowledgement. Annexures VII-IX (effective 16 January 2025) prescribe the opt in and opt out declaration formats, require separate filings per premises, identification details, authorized signature and jurisdictional acknowledgement, and provide that declarations apply for the whole financial year and continue until altered by a subsequent declaration.

GST rate change for specified supply amends the notified rate and is deemed effective from mid January.
An amendment substitutes the previously notified tax rate in the TABLE entry of the Commercial Taxes and Registration Department notification dated 25 January 2018, replacing the earlier percentage with a higher percentage for the listed supply. The notification is issued under section 11(1) of the Tamil Nadu Goods and Services Act, 2017 and is deemed to have come into force from 16 January 2025, applying the substituted rate from that date.

GST exemption scope expanded to include food inputs for fortified rice kernel supplies under ICDS, altering notification provisions.
The notification inserts clause (c) in column 3 against S. No. 1 to include food inputs for Fortified Rice Kernel (Premix) supplies made for ICDS or similar schemes approved by the Central or any State Government; the amendment is effected under powers of sub section (1) of section 9 of the Tamil Nadu GST Act, 2017 and is deemed effective from 16th January 2025.

GST amendment: Gene therapy added and 'pre-packaged and labelled' redefined, altering classification and compliance obligations.
The notification inserts Gene Therapy into the Schedule as a new serial entry and replaces the Explanation's clause defining pre-packaged and labelled to mean retail commodities not exceeding twenty-five kilograms or twenty-five litres that are "pre-packed" under the Legal Metrology Act, 2009 and bear the required package or label declarations; the amendment is effective retrospectively from 16th January, 2025.