GST amendment commencement dates set for specified rules, effective 11 February and 1 April 2025.
Designates commencement dates for specified provisions of the Arunachal Pradesh Goods and Services Tax (Amendment) Rules, 2024: Rules 2, 24, 27 and 32 commence on 11 February 2025, and Rules 8, 37 and clause (ii) of Rule 38 commence on 1 April 2025, thereby phasing activation of the amendment provisions by state notification.

Staged commencement of GST amendment rules brings specified Sikkim tax provisions into force on different dates.
Brings into force specified provisions of the Sikkim Goods and Services Tax (Amendment) Rules, 2024 under the Sikkim Goods and Services Tax Act, 2017. Rules 2, 24, 27 and 32 are brought into force from 11 February 2025, while Rules 8, 37 and clause (ii) of Rule 38 are brought into force from 1 April 2025. The notification operates as a staged commencement of the identified amendment rules.

Late fee waiver for delayed GSTR-9C filing if reconciliation statement furnished by the specified compliance deadline.
The Government waives the amount of late fee under section 47 that exceeds the late fee payable up to the date of furnishing FORM GSTR-9 for financial years 2017-18 through 2022-23, for registered persons required to file reconciliation statement in FORM GSTR-9C who failed to furnish it with FORM GSTR-9 but furnish FORM GSTR-9C on or before 31 March 2025; no refund of late fee already paid for delayed furnishing of FORM GSTR-9C is permitted.

Temporary identification number: persons not liable to GST registration but required to make payment may receive temporary ID.
The amendment inserts rule 16A allowing the proper officer to grant a temporary identification number to persons not liable to GST registration but required to make payment, to be issued by order in Part B of FORM GST REG-12; FORM GST REG-12 is substituted to provide structured orders for temporary registration (Part A) and temporary identification number (Part B), including prescribed particulars, officer signature, and transmission to jurisdictional authorities.

Late fee waiver for delayed reconciliation filings where GSTR-9C is subsequently furnished, with limited relief and no refunds.
The State Government waives the amount of late fee for certain past financial years that is in excess of the late fee payable up to the date of furnishing FORM GSTR-9, for registered persons who failed to furnish FORM GSTR-9C with the annual return but who subsequently furnish FORM GSTR-9C on or before the prescribed cut-off date; no refund is available for late fee already paid.

Late fee waiver for delayed annual return reconciliation where Form GSTR-9C is filed by the compliance deadline, no refunds.
Waiver of excess late fee where registered persons required to file Form GSTR-9C failed to furnish it with annual return in Form GSTR-9 for financial years 2017-18 to 2022-23, provided they submit Form GSTR-9C on or before 31 March 2025; waiver limited to late fee in excess of the amount payable up to the date of furnishing Form GSTR-9 and no refund of late fee already paid for delayed furnishing of Form GSTR-9C.

Temporary identification number granted to non-registrants required to make GST payments; formal registration must follow thereafter.
The amendment creates a mechanism for issuing a temporary identification number to persons not liable for registration but required to make payments, to be granted by the proper officer in Part B of a revised FORM GST REG-12. The substituted form provides separate Parts A and B for temporary registration and temporary identification number, collects identity and bank details, directs filing for proper registration within a short prescribed period, and requires sending a copy of the order to the corresponding jurisdictional authority.

Temporary identification numbers enable payment compliance by unregistered persons while revised forms streamline temporary GST registration procedures.
The Rules introduce a temporary identification number for a person not liable for GST registration but required to make a payment under the Act. The proper officer may grant the number through Part B of FORM GST REG-12. The amended form separately covers temporary or suo motu registration and temporary identification numbers, requiring prescribed personal and identification particulars. The amendments also recognise composition-taxpayer intimation in FORM GST CMP-02 for registration-related purposes and align the common portal procedure with the new temporary identification number mechanism.

Telangana SGST delegates arrest, provisional attachment and offence-punishment powers to the Special Commissioner (CT).
The Commissioner of State Tax, under Section 167 of the TGST Act, 2017, delegates to the Special Commissioner (CT) the power to arrest under Section 69, the power of provisional attachment under Section 83, and the powers concerning punishment for certain offences under Section 132, effective 6 February 2025.

Specified premises definition clarified in SGST rate notification, updating the referenced meaning and fixing its future operative commencement.
Amendment substitutes item (c) of the Explanation in the State Tax (Rate) notification to define specified premises by reference to the meaning assigned in the clause of an earlier notification, thereby updating the cross-reference used in the rate notification and specifying its commencement from the notified fiscal implementation date.

GST rate amendments: nil-rated Motor Vehicle Accident Fund insurance services and expanded exemptions for approved training partners.
The notification amends the State GST rate schedule by substituting "transmission or distribution" for "transmission and distribution" at serial 25A; inserting a nil-rated entry for services of insurance provided by the Motor Vehicle Accident Fund funded by insurers' contributions from third-party motor insurance premiums (serial 36B); adding a training partner approved by the National Skill Development Corporation to the exempt entities at serial 69; omitting item (w) in paragraph 2 and inserting a definition of "insurer" by reference to the Insurance Act.

Specified premises designation for hotel accommodation governs opt in and opt out GST declarations and filing timelines.
The amendment redefines specified premises for hotel accommodation: premises with prior year supplies above the prescribed per unit per day threshold; premises for which a registered supplier files an opt in declaration between 1 January and 31 March of the preceding financial year; or premises for which a registration applicant files an opt in within fifteen days of registration acknowledgement. Annexures VII-IX prescribe opt in and opt out declaration formats, require separate filings per premises, set filing windows, and provide dated acknowledgments; the Explanation change takes effect from 1 April 2025.

SGST rate change: state notifies increased tax rate for specified schedule entry, effective from the notified date.
The Mizoram notification amends the State tax (rate) table by substituting a higher SGST rate for the entry at S. No. 4, issued under section 11(1) of the Mizoram Goods and Services Act, 2017 on Council recommendation, and specifying the date from which the amended rate applies.

Late fee waiver for delayed reconciliation statements where annual return filed and FORM GSTR-9C submitted by the deadline.
Waiver is provided for the portion of late fee in excess of the amount payable up to the date of furnishing FORM GSTR-9 where registered persons who were required to submit FORM GSTR-9C failed to do so with the annual return but furnish FORM GSTR-9C subsequently by the specified cut-off; no refund of late fee already paid for delayed FORM GSTR-9C is available.

Temporary identification number: permits non registrants required to make GST payments to receive a temporary ID and registration order.
A new rule 16A permits a proper officer to grant a temporary identification number where a person is not liable for registration but must make payment under the Act, by issuing an order in Part B of FORM GST REG-12. The substituted FORM GST REG-12 contains Part A for temporary registration/suo moto registration with a direction to apply for proper registration within ninety days, and Part B for grant of temporary identification numbers with identity, contact and bank account fields; copies are sent to corresponding jurisdictional authorities.

GST rate amendment includes food inputs for fortified rice premix supplied under ICDS, expanding exempted supplies effective from notified date.
The notification amends the State GST rate table by inserting "(c) food inputs for (a) above" after the Fortified Rice Kernel (Premix) supply entry for ICDS or similar approved schemes, thereby expanding that rate entry to explicitly include food inputs used for the fortified rice premix. The amendment is made under section 9(1) of the Mizoram GST Act on Council recommendation and takes effect from the date stated in the notification.

Pre-packaged and labelled definition tightened to cover retail prepacked commodities requiring legal metrology declarations.
The notification adds S. No. 105A listing Gene Therapy to the Schedule and substitutes clause (ii) of the Explanation to define pre-packaged and labelled as retail commodities not exceeding twenty-five kilograms or twenty-five litres that are 'prepacked' under the Legal Metrology Act, 2009, and whose package or label must bear the declarations required under that Act. The amendment takes effect from 16.01.2025.

Fortified Rice Kernel (FRK) added to Mizoram GST schedules; new pre-packaged definition and packaging limits apply from specified date.
Notification adds Fortified Rice Kernel (FRK) under tariff heading 1904 to Schedule I at the 2.5% state tax rate and includes FRK in Schedule III at the 9% rate; it replaces the Explanation clause (ii) to define "pre-packaged and labelled" as retail-sale commodities in packages not exceeding 25 kg or 25 litres, prepacked as defined by the Legal Metrology Act, 2009, with required declarations on the package or label as per that Act.

Designation change in GST notification: 'Special Commissioner' replaced with 'Additional Commissioner', altering administrative authority under GST rules.
Amendment substitutes the words "The Special Commissioner of Revenue, W.B." with "The Additional Commissioner of Revenue, W.B." in clause (a) of notification No. 697-F.T., dated 13.07.2021, effected under powers of the West Bengal GST Act and rules, and is declared to be effective from 1 December 2024.

Definition amendment clarifies "specified premises" cross reference to notification 11/2017 and effective April 2025 commencement.
Amendment substitutes item (c) in the Explanation of the Puducherry GST rate notification to adopt the meaning of "specified premises" as assigned in clause (xxxvi) of paragraph 4 of the earlier rate notification, creating a direct cross reference; issued under sub section (5) of section 9 of the Puducherry GST Act and commencing on the first day of April, 2025.