Amendment to GST applicability narrows eligible persons, excluding corporate bodies and those under composition levy.
Amendment narrows the Table entries by inserting exclusions: serial number 4 is limited by adding "other than a body corporate" after "Any person", and serial number 5AB is limited by adding "other than a person who has opted to pay tax under composition levy" after "Any registered person"; the amendments are declared to have effect from an earlier specified date.

GST notification amendment: Motor Vehicle Accident Fund insurance services exempt from tax, wording and definition changes enacted.
The notification amends the Puducherry GST rate table by replacing "transmission and distribution" with "transmission or distribution," inserting a nil-rated entry for services of insurance provided by the Motor Vehicle Accident Fund funded by insurers from third party motor insurance premiums, and adding a training partner approved by the National Skill Development Corporation as a listed item. It omits item (w) in paragraph 2 and inserts a definition of "insurer" drawn from the Insurance Act; the notification is made effective retrospectively from mid-January.

Specified premises designation for hotel accommodation governs opt in and opt out declarations and annual applicability.
The notification redefines specified premises for hotel accommodation services to include premises exceeding a per unit per day value threshold in the preceding year, premises declared by registered persons via an opt in filed between 1 January and 31 March of the preceding financial year, and premises declared by registration applicants within fifteen days of registration acknowledgement. It inserts Annexures VII-IX prescribing opt in and opt out declaration formats and requires separate filings per premises; opt in declarations apply for the financial year and subsequent years unless superseded by an opt out.

GST rate revision for specified supply modifies applicable tax rate under Puducherry notification, effective from mid-January.
The notification amends the TABLE in the earlier notification by substituting the entry in column (4) against S. No. 4 with a different tax rate for that listed supply, thereby altering the applicable GST charge; the amendment is made under the statutory power exercisable by the Lieutenant Governor on the Council's recommendation and is effective from the 16th day of January, 2025.

GST rate amendment adds food inputs for ICDS supplies to existing notification, retrospective to January.
The Puducherry GST (Rate) notification is amended to insert, against S. No. 1 in the Table, after the Fortified Rice Kernel (Premix) supply for ICDS or similar Scheme, a new sub paragraph "(c) food inputs for (a) above," thereby including food inputs related to that supply; the amendment is made under the Puducherry GST Act, 2017 and is effective retrospectively from 16th January 2025.

GST amendment adds Gene Therapy and revises 'pre-packaged and labelled' definition to align with legal metrology requirements.
Amendment adds Gene Therapy to the Puducherry GST (Rate) Schedule and replaces the Explanation's clause defining "pre-packaged and labelled" to mean retail commodities that are pre-packed as per the Legal Metrology Act and whose package or securely affixed label must bear the declarations required by that Act and rules, thereby aligning GST classification with Legal Metrology packaging and labelling obligations.

GST rate amendment adds Fortified Rice Kernel to specified rate entries and clarifies pre-packaged labelling requirements.
The notification inserts Fortified Rice Kernel (FRK) into specified GST schedules, explicitly adding it alongside goods known as Murki and thereby defining its tax classification, and substitutes the Explanation to clarify that "pre packaged and labelled" means retail commodities in packages up to 25 kg or 25 litres that must bear the declarations required by the Legal Metrology Act, 2009. The amendment is effective from 16th January, 2025.

Specified premises definition amended to cross reference an earlier notification, altering the rate notification's explanatory term.
The amendment replaces item (c) in the Explanation to Notification No. 17/2017-State Tax (Rate) so that "specified premises" has the same meaning as assigned to it in clause (xxxvi) of paragraph 4 of notification number 11/2017-State Tax (Rate) dated 29.06.2017. The change is effected under sub section (5) of section 9 of the Tripura SGST Act and comes into force from the first day of April, 2025.

Exclusion From Rate Notification: body corporates and composition taxpayers removed from specified SGST rate entries.
The State Government amends the rate notification to narrow entry coverage: serial number 4 now applies to "Any person other than a body corporate," and serial number 5AB's column (4) excludes any registered person who has opted for the composition levy, thereby changing eligibility for those tax rate entries under the Tripura State GST framework.

Insurance services exemption: Motor Vehicle Accident Fund services treated as nil-rated under Tripura SGST, with insurer defined for clarity.
Amendment substitutes "transmission and distribution" with transmission or distribution, inserts a new serial providing nil-rated treatment for services of insurance by the Motor Vehicle Accident Fund funded by insurers' contributions from third party motor insurance premiums, and adds an exemption entry for training partners approved by the National Skill Development Corporation; it omits item (w) from paragraph 2 effective from the first day of April, two thousand twenty-five and adds a definition of "insurer" as per the Insurance Act.

Specified premises designation enables hotel suppliers to opt in or out via declaration, determining annual GST classification and compliance.
Amendment revises the definition of specified premises for hotel accommodation by allowing qualification through prior-year high-value supply or by filing prescribed Opt-In declarations for registered suppliers and new registrants, and provides an Opt-Out declaration to rescind that status; each declaration applies for the stated financial year and continues thereafter until changed, must be filed separately for each premises before the jurisdictional GST authority within the prescribed pre-financial-year or post-registration windows.

FORM GSTR-7 filing deadline extended for tax deductors submitting the December return under the Telangana GST TDS framework.
The deadline for furnishing FORM GSTR-7 was extended for registered persons required to deduct tax at source under the Telangana Goods and Services Tax law. The extension applies to the return for December 2024, which could be furnished up to 12 January 2025 under the applicable TDS return framework and procedural rule.

State GST rate change: specified schedule entry increased to a higher rate by notification, effective immediately.
The Finance Department amends Notification No. 8/2018-State Tax (Rate) by substituting the entry in column (4) against S. No. 4 in the TABLE with a higher rate; the amendment is issued on Council recommendation and shall come into force with immediate effect, leaving other provisions of the principal notification intact.

FORM GSTR-6 filing deadline for Input Service Distributors is extended for the specified monthly return period.
The deadline for an Input Service Distributor to furnish FORM GSTR-6 for December 2024 is extended until 15 January 2025. Issued under the Telangana Goods and Services Tax framework, the extension applies to the prescribed monthly return of an Input Service Distributor and is made under the statutory power to extend return-furnishing deadlines on the recommendations of the Council.

State GST amendment adds food inputs to supplies for ICDS schemes, expanding taxable coverage with immediate effect.
The notification amends Notification No. 39/2017 State Tax (Rate) by inserting clause "(c) food inputs for (a) above" after the description of fortified rice kernel (premix) supply for ICDS or similar schemes at S. No. 1, column 3, thereby expanding the supplies covered; the amendment is made under the State GST taxing framework on Council recommendation and is effective immediately.

FORM GSTR-5 filing deadline for non-resident taxable persons is extended for the December 2024 return period.
The time limit for non-resident taxable persons to furnish FORM GSTR-5 for December 2024 is extended until 15 January 2025 under the Telangana Goods and Services Tax Act, 2017 and the applicable return-filing rule.

Tax rate schedule amendment adds Gene Therapy and revises 'pre-packaged and labelled' definition, effective immediately.
The notification inserts Gene Therapy as a new entry in the State Tax (Rate) Schedule and substitutes clause (ii) of the Explanation to define "pre-packaged and labelled" as commodities intended for retail sale that are pre-packed under the Legal Metrology Act, 2009, where the package or label must bear the declarations required by that Act and rules. The amendment is effective immediately.

FORM GSTR-3B filing deadline extended for eligible monthly and quarterly registered persons with principal business in Telangana.
The Telangana State Tax Commissioner, on the Council's recommendations, extends the electronic FORM GSTR-3B filing time limit through the common portal for December 2024 monthly returns and specified October-December 2024 quarterly returns. Registered persons with their principal place of business in Telangana who furnish quarterly returns receive an extended deadline of 24 January 2025. The notification is deemed effective from 10 January 2025.

GST classification: Fortified Rice Kernel added to lower and mid rate schedules; packaging defined for retail pre-packed goods.
The notification adds Fortified Rice Kernel (FRK) to the notified State GST rate schedules by inserting an entry in the lower rate schedule and by including FRK in the mid-rate schedule alongside goods "commonly known as Murki." It also replaces the Explanation to define "pre-packaged and labelled" as retail commodities in packages up to 25 kg or 25 litre that are "pre-packed" under the Legal Metrology Act, 2009 and whose package or label must bear declarations under that Act; the amendment is effective immediately.

FORM GSTR-1 reporting deadlines extended for December and quarterly tax periods, allowing registered persons additional time for outward-supply details.
FORM GSTR-1 outward-supply reporting deadlines are extended for specified Telangana registered persons. Persons furnishing monthly returns for the December 2024 tax period may furnish FORM GSTR-1 up to 13 January 2025. Persons furnishing returns for the October to December 2024 tax period under the applicable proviso may furnish FORM GSTR-1 up to 15 January 2025. The amendment is deemed effective from 10 January 2025.