GST classification update: Fortified Rice Kernel added to reduced-rate schedules, packaging and labelling rules specified mid-January.
The notification inserts Fortified Rice Kernel (FRK) into Schedule I (2.5%) as a new entry and appends ", Fortified Rice Kernel (FRK)" to Schedule III (9%) against S. No. 15, and substitutes the Explanation clause (ii) after Schedule VII to define pre-packaged and labelled commodities as retail-ready packages up to 25 kg or 25 litre that are "pre-packed" under the Legal Metrology Act, 2009 and must bear the declarations required by that Act and its rules; the amendments take effect from 16th January, 2025.

Late fee waiver for delayed FORM GSTR-9C filing applies to specified annual returns, with no refund of fees already paid.
Late fee payable for delayed furnishing of FORM GSTR-9C is waived to the extent it exceeds the late fee otherwise payable under section 47, for annual returns relating to the financial years 2017-18 to 2022-23, where registered persons were required to file FORM GSTR-9C along with FORM GSTR-9 but failed to do so and subsequently furnish FORM GSTR-9C on or before 31 March 2025. The waiver does not extend to any refund of late fee already paid for such delay.

Specified premises definition updated under Andhra Pradesh GST notification with effect from April 2025.
The Government of Andhra Pradesh amended the GST notification issued under section 9(5) of the Andhra Pradesh Goods and Services Tax Act, 2017 by substituting the definition of "specified premises" in the Explanation. The substituted expression is linked to the meaning assigned in clause (xxxvi) of paragraph 4 of G.O.Ms. No. 259, Revenue (Commercial Taxes) Department, dated 29.06.2017. The amendment was issued on the recommendations of the Goods and Services Tax Council and takes effect from 1 April 2025.

GST notification amendment narrows covered persons by excluding body corporates and composition levy taxpayers.
The Government of Andhra Pradesh amended an existing GST notification issued under section 9(3) of the Andhra Pradesh Goods and Services Tax Act, 2017, on the basis of GST Council recommendations. The amendment narrows the categories covered in the table by adding that "Any person" excludes a body corporate at serial number 4, and that "Any registered person" excludes a person who has opted for composition levy at serial number 5AB. The changes refine the scope of the earlier notification.

GST exemption notification amended to revise transmission services, add Motor Vehicle Accident Fund insurance services, and expand eligible recipients.
The notification amends the Andhra Pradesh GST exemption notification by substituting "transmission or distribution" for "transmission and distribution," inserting a nil-rated entry for insurance services provided by the Motor Vehicle Accident Fund against insurer contributions from third party motor vehicle insurance premiums, and adding a training partner approved by the National Skill Development Corporation to the specified recipient entry. It also omits one definition item with effect from 1 April 2025 and inserts a definition of "insurer" by reference to the Insurance Act, 1938.

Specified premises under Andhra Pradesh GST revised for hotel accommodation, with new opt-in and opt-out declaration rules.
Amends the Andhra Pradesh GST notification on hotel accommodation service by revising the definition of specified premises from 1 April 2025. The amended definition applies to premises meeting the prescribed value threshold, or premises covered by opt-in declarations filed by a registered supplier or a registration applicant within the specified time limits. It also inserts declaration formats for opt-in and opt-out treatment, requiring separate filing for each premises and providing continuing effect unless a contrary declaration is later filed.

GST exemption rate amended by substituting the earlier rate entry with a higher percentage, effective immediately.
An amendment under section 11(1) of the Andhra Pradesh Goods and Services Tax Act, 2017 substitutes the entry against S. No. 4 in the earlier notification's table, replacing the rate of "6%" with "9%". The amendment operates with immediate effect.

GST exemption for fortified rice kernel supplies is expanded to include food inputs under approved welfare schemes.
Exemption notification under the Andhra Pradesh Goods and Services Tax Act, 2017 is amended to expand the table entry for fortified rice kernel (premix) supply under ICDS or similar approved schemes. The amendment inserts an additional item covering food inputs for the specified supply, thereby extending the scope of the existing entry. The notification is made on the recommendation of the Goods and Services Tax Council and takes immediate effect.

Gene Therapy and pre-packaged goods definitions were amended under the GST exemption notification framework.
The notification amends the earlier exemption entry by inserting Gene Therapy in the Schedule and by redefining pre-packaged and labelled commodities as retail-sale packages up to 25 kg or 25 litre that must bear declarations under the Legal Metrology Act, 2009 and the rules made thereunder.

Commencement of Andhra Pradesh GST Amendment: section 35 effective October, sections 2 and 9 effective April.
Notification appoints commencement dates for provisions of the Andhra Pradesh Goods and Services Tax (Amendment) Act, 2024: the 1st day of October, 2024 for section 35 and the 1st day of April, 2025 for sections 2 and 9, fixing the effective dates for those amendment provisions.

Commencement dates set for specified sections of the Andhra Pradesh GST Amendment Act, bringing selected provisions into force.
The Government, exercising the power under sub section (2) of section 1 of the Andhra Pradesh Goods and Services Tax (Amendment) Act, 2024, appoints commencement dates for specified provisions: a first tranche of sections to come into force on 27th September, 2024, and a second tranche of sections to come into force on 1st November, 2024, as notified by order in the name of the Governor.

GST return filing extension for tax deducted at source returns under FORM GSTR-7, with December 2024 due date extended.
The Government of Andhra Pradesh extends the time limit for furnishing FORM GSTR-7 for December 2024 to 12 January 2025 for registered persons required to deduct tax at source under the Andhra Pradesh Goods and Services Tax Act, 2017.

Input Service Distributor return filing deadline extended for FORM GSTR-6 for December 2024.
The time limit for furnishing FORM GSTR-6 by an Input Service Distributor for December 2024 is extended up to 15 January 2025 under the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Goods and Services Tax Council. The extension applies to the return under section 39(4) read with rule 65 of the Andhra Pradesh Goods and Services Tax Rules, 2017.

GSTR-1 filing deadline extended for outward supplies under Andhra Pradesh GST notification.
The Andhra Pradesh GST notification amends the earlier outward supply reporting notification by extending the time limit for furnishing details in FORM GSTR-1. For registered persons required to furnish return under section 39(1), the due date for the tax period December 2024 is extended to 13 January 2025. For registered persons covered by the proviso to that sub-section, the due date for the tax period October to December 2024 is extended to 15 January 2025.

GST rate amendment adds Fortified Rice Kernel and revises the definition of pre-packaged and labelled commodities.
Fortified Rice Kernel (FRK) is added to the Andhra Pradesh GST rate notification under Schedule I at 2.5% and Schedule III at 9%, and the definition of "pre-packaged and labelled" is substituted to cover retail-sale commodities of not more than 25 kg or 25 litre that are pre-packed under the Legal Metrology Act, 2009 and bear the required declarations under that Act and the rules made thereunder. The amendment comes into force immediately.

Commencement of GST amendment rules: specified provisions scheduled to come into force, fixing operative commencement dates.
Government notification appoints commencement dates for specified provisions of the Goa Goods and Services Tax (Second Amendment) Rules, 2024: Rules 2, 25, 28 and 33 to come into force on 11 February 2025; Rules 8, 38 and clause (ii) of rule 39 to come into force on 1 April 2025, referencing the prior amendment notification published in the Official Gazette and issued under the administrative authority cited.

GSTR-8 filing due date extended for e-commerce operator statements under the Andhra Pradesh GST framework.
The time limit for furnishing the statement of outward supplies made through an e-commerce operator in FORM GSTR-8 under section 52(4) of the Andhra Pradesh Goods and Services Tax Act, 2017, read with Rule 67, is extended for December 2024 till 12 January 2025. The extension is issued under the first proviso to section 52(4) read with section 168, on the recommendation of the Goods and Services Tax Council.

Non-resident taxable person return filing deadline extended for FORM GSTR-5 under the GST framework.
The Government of Andhra Pradesh extends the time limit for furnishing the return in FORM GSTR-5 by a non-resident taxable person for the month of December 2024 up to 15 January 2025. The notification is issued under the GST return-filing framework and operates as a procedural extension of the statutory filing deadline for the specified return period and form.

GSTR-3B filing extension for Andhra Pradesh registered persons covers December 2024 and the October to December quarter.
Andhra Pradesh extended the time limit for furnishing FORM GSTR-3B electronically through the common portal for registered persons under the State GST framework. The extension applies to the monthly return for December 2024, allowing filing up to 22 January 2025, and to the quarterly return for October 2024 to December 2024 for the specified class of registered persons.

Retrospective commencement clause corrects the annexure by treating the operative measure as effective from an earlier specified date.
Erratum inserts an omitted concluding commencement clause in the annexure governing amendments under the Tamil Nadu Goods and Services Tax Act, 2017. The clause gives deemed retrospective commencement to the operative measure, treating it as having entered into force from 8 October 2024. It fixes temporal application from that specified prior date and expressly records the commencement basis applicable to the annexure's amendments.