Commencement of GST amendment rules: selected provisions including rule 8, rule 37 and clause (ii) of rule 38 set to commence.
Appoints commencement dates for specified provisions of the Karnataka Goods and Services Tax (Amendment) Rules, 2024. It lists Rules 2, 24, 27 and 32 in one group, and Rules 8, 37 and clause (ii) of Rule 38 in a second group; the notification fixes 1 April 2025 as the commencement date for Rules 8, 37 and clause (ii) of Rule 38.

Commencement date amendment: substitution of the notified date while the notification is declared effective from the earlier date.
The amendment replaces the date in paragraph 4 of the earlier notification by textual substitution, altering the specified commencement day in that paragraph. The notification further stipulates that it shall come into force from the earlier calendar date originally specified, thereby pairing a substitution of the date in the operative text with an express commencement provision that fixes the temporal operation of the notification.

Defined specified premises under the Uttar Pradesh GST framework through a cross-referenced amendment effective from April 2025.
The Uttar Pradesh GST notification amends the Explanation to the earlier rate notification by substituting item (c) so that "specified premises" takes the meaning assigned in the referenced notification. The amendment functions as a definitional cross-reference within the existing tax framework and is effective from 1 April 2025.

GST notification amendment narrows covered persons by excluding body corporates and composition levy taxpayers from specified entries.
The Uttar Pradesh Goods and Services Tax notification was amended to narrow the classes of persons covered in the specified table entries under the earlier notification issued under section 9(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. Against serial number 4, the words "other than a body corporate" were inserted after "Any person". Against serial number 5AB, the words "other than a person who has opted to pay tax under composition levy" were inserted after "Any registered person". The amendment was given effect from 16 January 2025.

Specified premises for hotel accommodation service revised with opt-in and opt-out declarations for GST compliance.
The amendment revises the definition of "specified premises" for hotel accommodation service from 1 April 2025 and introduces opt-in and opt-out declaration formats. A premises may qualify through the preceding financial year's supply pattern, or by filing a declaration by a registered supplier or registration applicant within the prescribed period. The declaration applies for the stated financial year and continues for later years unless a contrary declaration is filed, and it must be filed separately for each premises.

GST exemption notification amended to include food inputs for fortified rice kernel supply under approved welfare schemes.
Notification amends the Uttar Pradesh GST notification of 02.11.2017 by inserting, against serial no. 1, a new entry for "food inputs for (a) above" after the existing entry relating to "Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government." The amendment is issued under the Uttar Pradesh Goods and Services Tax Act, 2017 read with the Uttar Pradesh General Clauses Act, 1904, and is stated to have effect from 16.01.2025.

GST rate amendment adds Fortified Rice Kernel and revises the meaning of pre-packaged and labelled goods.
Uttar Pradesh GST rate notifications are further amended to insert Fortified Rice Kernel (FRK) in the tariff schedules, including a new entry in Schedule I at 2.5 per cent and inclusion in Schedule III at 9 per cent alongside the existing entry for Murki. The explanation of "pre-packaged and labelled" is substituted to cover retail-sale commodities of not more than 25 kg or 25 litre, pre-packed under the Legal Metrology Act, 2009, with required declarations on the package or securely affixed label, and the amendment is given retrospective effect from 16 January 2025.

GST exemption notification amended to substitute the table entry with 9% and apply retrospectively from 16 January 2025.
The Uttar Pradesh Goods and Services Tax exemption notification is amended by substituting the entry in the TABLE against Serial No. 4 in column (4) with "9%". The amendment modifies the existing notification dated 07.03.2018 and is deemed to have come into force with effect from 16.01.2025.

Gene Therapy exemption and revised pre-packaged goods definition reshape the Uttar Pradesh SGST notification framework.
The Uttar Pradesh SGST exemption notification is amended to insert a new Schedule entry for Gene Therapy and to revise the definition of "pre-packaged and labelled" goods. The substituted definition applies to commodities intended for retail sale and containing not more than 25 kg or 25 litre, which are pre-packed under the Legal Metrology Act, 2009 and required to bear statutory declarations on the package or label. The amendment is deemed to have come into force with effect from 16 January 2025.

Late fee waiver for delayed annual return reconciliation: excess late fees waived if reconciliation filed by the specified deadline.
The Government waives the amount of late fee in excess of the late fee payable up to the date of furnishing FORM GSTR-9 for specified financial years where registered persons required to furnish FORM GSTR-9C with FORM GSTR-9 failed to do so but subsequently furnish FORM GSTR-9C on or before the final date; no refund is available for late fee already paid for delayed furnishing of FORM GSTR-9C.

Temporary identification number established to enable payment reporting where registration is not required, via revised FORM GST REG-12.
Creates rule 16A authorising the proper officer to grant a temporary identification number and issue the order in Part B of FORM GST REG-12 when a person is not liable to registration but must make payment; revises FORM GST REG-12 into Part A for temporary registration and Part B for temporary identification, requires portal integration and transmission of the order to corresponding jurisdictional authorities.

Pre-packaged and labelled definition revised to limit retail goods and require Legal Metrology declarations, affecting schedule coverage.
Amendment inserts a Schedule entry for Gene Therapy and substitutes Explanation clause (ii) to define pre-packaged and labelled commodities as retail goods of not more than 25 kg or 25 litres that are 'pre-packed' under the Legal Metrology Act, 2009 and whose package or label must bear the declarations required by that Act; the notification is deemed effective from an earlier specified date.

Tax classification: Fortified Rice Kernel added to lower and standard GST schedules under Punjab law.
Fortified Rice Kernel (FRK) is inserted as a distinct commodity under tariff heading 1904 and included among items in the intermediate-rate schedule; the Explanation to Schedule VII is substituted to define "pre-packaged and labelled" as commodities for retail sale in packages not exceeding 25 kg or 25 litres, adopting the Legal Metrology Act, 2009 definition and its labeling declaration requirements, with the amendment deemed effective from 16 January 2025.

GST amendment substitutes definition of 'specified premises' to align with central notification, effective 1 April 2025.
Substitutes Explanation item (c) in the cited Punjab GST notification to define "specified premises" as the meaning given in clause (xxxvi) of paragraph 4 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017; issued under sub section (5) of section 9 of the Punjab GST Act and effective from 1 April 2025.

Reverse-charge eligibility under Punjab SGST now excludes body corporates and composition levy taxpayers from specified table entries.
Punjab SGST reverse-charge table entries are amended. In the entry at serial number 4, the expression "Any person" excludes a body corporate. In the entry at serial number 5AB, the expression "Any registered person" excludes a person who has opted to pay tax under the composition levy. The amendments are deemed effective from 16 January 2025.

Insurance services exemption: Motor Vehicle Accident Fund contributions treated as exempt under SGST amendments, and insurer definition inserted.
The notification amends a GST schedule by substituting "transmission and distribution" with "transmission or distribution", inserting entry 36B to exempt insurance services provided by the Motor Vehicle Accident Fund funded by insurers' contributions from third party motor insurance premiums (nil tax), adding training partners approved by the National Skill Development Corporation to an entry, omitting item (w) with a future effective date, and inserting a definition that "insurer" has the meaning in the Insurance Act; the amendment is deemed effective from the stated earlier date.

Punjab GST rate amendment increases the specified table entry and applies from its deemed commencement date.
Punjab Goods and Services Tax exemption framework is amended by substituting the specified rate in column (4) against serial number 4 from 6% to 9%. The revised entry is deemed to have taken effect from 16 January 2025 and applies only to the identified table entry.

GST amendment expands covered supplies to include food inputs associated with fortified rice premix for welfare schemes.
Under section 9 of the Punjab Goods and Services Tax Act, 2017, the Government amends Notification No. S.O. 158/P.A.5/2017/S.9/2018 by inserting in the table, after the clause covering Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes, a new clause "(c) food inputs for (a) above," thereby expressly extending the listed supplies to include ancillary food inputs; the amendment is deemed effective from 16 January 2025.

Specified premises status for hotel accommodation under GST now follows value thresholds or premise-specific opt-in and opt-out declarations.
Punjab GST provisions revise the meaning of specified premises for hotel accommodation services and introduce premise-specific opt-in and opt-out declarations. A premises qualifies through supplies exceeding the prescribed per-unit daily value threshold or through a timely declaration. Registered suppliers must file opt-in or opt-out declarations between 1 January and 31 March of the preceding financial year, while registration applicants may opt in within fifteen days of acknowledgement. Each declaration applies separately to each premises and generally continues for subsequent financial years unless changed through the prescribed declaration process.

Commencement of amended GST rules appointed; select amendment rules set to commence on designated dates.
Departmental notification appoints commencement dates for provisions of the Goods and Services Tax (Amendment) Rules, 2024: Rules 2, 24, 27 and 32 commence on the eleventh day of February, 2025; Rules 8, 37 and clause (ii) of rule 38 commence on the first day of April, 2025, under the statutory power to appoint commencement dates.