Late fee waiver for delayed GSTR-9C filing where excess fee is waived if reconciliation statement is furnished within the prescribed deadline.
The State waives the portion of late fee exceeding the amount payable up to the date of furnishing FORM GSTR-9 for specified past financial years for registered persons required to file FORM GSTR-9C who failed to file it with FORM GSTR-9 but who furnish FORM GSTR-9C subsequently by the prescribed last date; no refund is available for late fees already paid for delayed furnishing of FORM GSTR-9C.

Temporary identification number: officers may grant temporary IDs to persons required to make GST payments and record specified details.
A new rule creates a temporary identification number for persons not liable to registration but required to make payment under the Act; grants are documented in Part B of a revised FORM GST REG-12 which specifies identity, contact, bank-account details, effective date and temporary ID, and directs recipients to apply for proper registration within ninety days, with a copy of the order sent to corresponding jurisdictional authorities.

Waiver of late fee for delayed GSTR 9C filings permits excess late fee relief where reconciliation filed by end March deadline.
Waiver of late fee is granted for registered persons required to furnish a reconciliation statement in FORM GSTR-9C who failed to submit it with the annual return in FORM GSTR-9; the waiver removes the amount of late fee in excess of that payable up to the date of furnishing FORM GSTR-9 for the financial years 2017 18 to 2022 23, provided FORM GSTR-9C is furnished subsequently by the end March filing deadline in 2025. No refund of late fee already paid is available.

Temporary identification number introduced; payment-only persons may be issued a temporary ID and must seek formal registration promptly.
The amendment inserts rule 16A empowering a proper officer to grant a temporary identification number to persons not liable for registration but required to make payments under the Act, recorded in Part B of FORM GST REG-12; related amendments to rule 19(1) and rule 87(4) align composition taxpayer intimations and portal references with the new mechanism, and a substituted FORM GST REG-12 prescribes Parts A and B, essential particulars, a direction to apply for formal registration within ninety days, and transmission to jurisdictional authorities.

Food inputs for approved nutrition schemes are included in the Madhya Pradesh SGST rate notification with retrospective effect.
Madhya Pradesh SGST rate notification is amended to include food inputs for specified food supplies under ICDS or similar schemes approved by the Central or a State Government. The amendment is deemed to have taken effect from 16 January 2025.

Composition levy exclusion: amendment narrows eligibility by excluding corporates and composition taxpayers, with retrospective effect.
Amendment adds exclusions in the notification Table: at serial 4 insert "other than a body corporate" after "Any person"; at serial 5AB insert "other than a person who has opted to pay tax under composition levy" after "Any registered person". The amendment is effected under section 9(3) of the Madhya Pradesh GST Act and is declared to have retrospective effect from the stated commencement date.

Definition of specified premises revised to align with central notification, changing GST notification effect from April implementation.
The amendment substitutes item (c) in the Explanation of the earlier Madhya Pradesh GST notification so that "specified premises" adopts the meaning assigned in clause (xxxvi) of paragraph 4 of notification No. 11/2017-Central Tax (Rate); the change is made under the State's power under the Madhya Pradesh GST Act and is effective from the first day of April, 2025.

GST exemption for Motor Vehicle Accident Fund insurance services introduced; insurer definition aligned with Insurance Act and training partner added.
Amendment substitutes "transmission and distribution" with "transmission or distribution" for serial 25A, inserts serial 36B to exempt from GST services of insurance provided by the Motor Vehicle Accident Fund funded by insurers' contributions from third party motor insurance premiums, adds a training partner approved by the National Skill Development Corporation as item (f) at serial 69, omits item (w) in paragraph 2 with a future effective date, and inserts a definition equating "insurer" to the meaning in the Insurance Act; the notification is given retrospective effect.

GST schedule amendment adds Gene Therapy and revises pre-packaged and labelled criteria for specified retail-sale commodities.
The Madhya Pradesh SGST notification inserts serial number 105A for Gene Therapy in the Schedule to the notification dated 30 June 2017. It also replaces the definition of "pre-packaged and labelled" to cover retail-sale commodities of not more than 25 kilograms or 25 litres that are pre-packed and subject to mandatory package or label declarations under the Legal Metrology Act, 2009 and its rules. The amendments are deemed effective from 16 January 2025.

Fortified Rice Kernel classification receives revised SGST schedule treatment, alongside an updated definition of pre-packaged and labelled commodities.
Madhya Pradesh SGST rate notification is amended to insert Fortified Rice Kernel (FRK) under the 2.5% Schedule and include FRK in the relevant 9% Schedule entry. The explanation of "pre-packaged and labelled" is substituted to cover retail-sale commodities in packages of not more than 25 kg or 25 litres that are pre-packed and required to bear legal metrology declarations. The amendments are deemed effective from 16 January 2025.

Specified premises status for hotel accommodation now operates through premises-wise opt-in and opt-out declarations with continuing effect.
Madhya Pradesh SGST revises "specified premises" for hotel accommodation services, covering premises exceeding the prescribed daily accommodation-value threshold and premises voluntarily declared by suppliers or registration applicants. Registered suppliers may opt in during the prescribed preceding-financial-year period, while applicants may declare status shortly after registration acknowledgement. The status continues in later financial years unless an opt-out declaration is filed. Prescribed separate, premises-wise formats govern opt-in and opt-out declarations.

Madhya Pradesh SGST exemption notification amends the specified table rate for serial number 4, effective from January 2025.
The Madhya Pradesh SGST exemption notification issued under section 11 of the Madhya Pradesh Goods and Services Tax Act, 2017 is amended by substituting the rate shown against serial number 4 in column (4) of its table. The specified rate is increased from 6% to 9%. The amendment, made in the public interest on the Council's recommendations, is deemed effective from 16 January 2025.

Appellate authority appointments centralize appeal jurisdiction by specified cadres to hear GST assessment orders across divisions.
Appointment of Appellate Authorities under the Telangana Goods and Services Tax Act, 2017 is made pursuant to section 3 read with section 4(1), section 2(8) and section 107(1) of the Act and Rule 109A of the Rules, designating specified cadres to hear appeals against orders of adjudicating authorities and setting out the divisions and corresponding appellate officers, with an operative commencement date.

GST appellate authority appointments allocate territorial jurisdiction and confer rule-based appellate powers on designated Additional Commissioners.
Specified Zonal Additional Commissioners of State Tax are appointed as Appellate Authorities under the Madhya Pradesh GST Act and rule 109A of the Madhya Pradesh GST Rules. They may exercise the powers and perform the duties assigned to Appellate Authorities. Territorial jurisdiction is allocated across Indore Zone-01 and Jabalpur Zone, Indore Zone-02 and Gwalior Zone, and Bhopal Zone. Earlier notifications are superseded, subject to preservation of the notification dated 14 January 2020.

Appointment to Advance Ruling Authority: Senior Joint Commissioner appointed as member under the West Bengal GST Act.
The Governor, exercising authority under section 96(2) of the West Bengal Goods and Services Tax Act, 2017, appoints Sri Jaydip Kumar Chakrabarti, Senior Joint Commissioner of State Tax, as a member of the West Bengal Authority for Advance Ruling, by official notification and specifies the commencement of the appointment as notified by the Finance Department, Revenue.

Designation amendment replaces Joint Commissioner wording with Additional Commissioner, Trade and Taxes in Delhi notification.
Corrigendum replaces the phrase "An officer not below the rank of Joint Commissioner" in the cited Finance Department notification with Additional Commissioner, Trade and Taxes, Department of Trade and Taxes, Delhi, and declares that the remainder of the notification remains unchanged.

Late fee waiver for registered persons filing Form GSTR-9C with annual return by the specified compliance deadline.
State authority waives the portion of late fee that exceeds the late fee payable up to the date of furnishing FORM GSTR-9 for registered persons who failed to submit FORM GSTR-9C with the annual return but who subsequently furnish FORM GSTR-9C within the prescribed compliance window; no refund of late fee already paid is available.

Temporary identification number for non-registrants enables payment compliance while requiring subsequent registration application within prescribed period.
The rules authorize issuance of a temporary identification number where a person is not liable to registration but must make payments under the Act; the proper officer may grant the temporary ID and record it in Part B of FORM GST REG-12. The amendment substitutes FORM GST REG-12 to provide Part A for temporary registration/suo moto registration and Part B for temporary identification numbers, prescribes required particulars and bank details, and directs that recipients apply for proper registration within a specified period. Amendments to rule 19(1) and rule 87(4) reference the new provisions.

Specified premises definition updated; Maharashtra adopts central notification clause and substitutes Explanation item (c) before commencement.
The notification amends the Explanation to Notification No. 17/2017-State Tax (Rate) by substituting item (c) so that "specified premises" has the same meaning as assigned in clause (xxxvi) of paragraph 4 of Notification No. 11/2017-Central Tax (Rate). The amendment is made under the State's power in section 9(5) of the Maharashtra GST Act and replaces the prior wording of item (c) in the principal notification.

State Tax Rate amendment excludes body corporates and composition taxpayers from specified entries, effective from January.
The notification amends specified table entries in the State Tax (Rate) notification to exclude certain taxpayers: serial number 4 is revised to apply to "Any person other than a body corporate", and serial number 5AB is revised to apply to "Any registered person other than a person who has opted to pay tax under composition levy". The amendments take effect from 16th January 2025.