Time limit extension for GSTR-1 filings: specified return categories granted additional days to submit outward supply details.
Notification amends Notification No. 42/2021-GST to insert a proviso extending the time limit for furnishing details of outward supplies in Form GSTR-1: registered persons required to file returns under sub section (1) of section 39 receive an extended January deadline for the December tax period, and persons required to file under the proviso to that sub section receive a separate January extension for the October-December tax period; the notification is deemed issued on a specified January date.

Commencement of GST amendment rules set staggered dates for specific provisions to come into force.
Appoints commencement dates for specified provisions of the Manipur Goods and Services Tax (Amendment) Rules, 2024. Rules 2, 24, 27 and 32 come into force on 11 February 2025, while Rules 8, 37 and clause (ii) of Rule 38 come into force on 1 April 2025. The notification provides for stage-wise commencement of the identified amendment rules.

E-way bill requirement for gold and precious stones takes effect for intrastate movement from 20 January 2025.
E-way bill requirement for the intrastate movement of gold and precious stones under the Kerala Goods and Services Tax Rules was notified to take effect from 20 January 2025. The notification, issued under Rule 138F(1), fixes the operative commencement of Notification No. 10/2024-State Tax and gives effect to the earlier measure that had been kept in abeyance.

GST exemption for Motor Vehicle Accident Fund insurance services clarified, and transmission wording revised under Karnataka GST amendment.
The Karnataka GST notification amends schedule entries by replacing "transmission and distribution" with "transmission or distribution", inserting a nil-rated entry for insurance services provided by the Motor Vehicle Accident Fund under headings 9971/9991, adding an exemption for training partners approved by the National Skill Development Corporation, omitting item (w) effective from the first day of April next year, and defining "insurer" by reference to the Insurance Act, 1938.

Specified premises designation allows hotel accommodation suppliers to opt in or out, determining financial year applicability under GST.
The amendment defines specified premises for a financial year as premises that supplied hotel accommodation above the stated unit threshold in the preceding year, or for which a registered supplier files an opt in declaration between 1 January and 31 March of the preceding financial year, or for which an applicant files an opt in within fifteen days of registration acknowledgement; it prescribes Annexures VII-IX for opt in and opt out declarations, requires separate filings per premises, and sets effectivity from 1 April 2025.

GST rate amendment increases tax rate for specified entry effective mid-January under state statutory authority.
Amendment to Karnataka GST notification substitutes the tax rate entry against Serial No. 4 in the TABLE of the earlier notification, replacing the prior rate with a higher specified rate for that entry. The change is made under section 11(1) of the Karnataka Goods and Services Tax Act, 2017 on the Council's recommendation and takes effect from 16th January 2025.

GST exemption scope expanded to include food inputs for ICDS-related fortified rice supplies under Karnataka GST.
The notification amends the Schedule to Notification (39/2017) by inserting, in the Table against S. No. 1, column 3, after the entry for Fortified Rice Kernel (Premix) supply for ICDS or similar scheme, an additional entry covering food inputs for (a) above; the amendment is made under the Karnataka Goods and Services Tax Act and takes effect from 16th January, 2025.

Classification of gene therapy under state GST amended; new definition of pre packaged and labelled goods governs retail packaging.
This notification amends the Karnataka GST schedule by inserting Gene Therapy as a new entry and substitutes 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 a securely affixed label must bear the declarations required by that Act and its rules; the amendment is issued under state GST authority and takes effect from 16 January 2025.

GST classification update: Fortified Rice Kernel (FRK) added and labelling rules for pre packaged goods clarified.
The notification inserts Fortified Rice Kernel (FRK) into the Karnataka GST schedules by adding a new Schedule entry and appending FRK to the "Murki" description in Schedule III, and substitutes the Explanation to define pre-packaged and labelled as retail goods in packages up to 25 kg or 25 litre that are "pre-packed" under the Legal Metrology Act, 2009 and must bear statutory declarations; effective from 16 January 2025.

Tax rate adjustment under Kerala SGST Act increases rate for specified commodity following Council recommendation.
The Government, invoking section 11(1) of the Kerala State Goods and Services Tax Act, 2017, amends G.O.(P) No.102/2018/TAXES (S.R.O. No.479/2018) by substituting the entry "6%" with "9%" in column (4) against Sl. No. 4 of the TABLE; the amendment is effective from 16th January, 2025 and issued on the recommendation of the Council.

Definition of specified premises amended to adopt Central Tax notification meaning; change effective from next fiscal year.
The notification amends the Explanation in the earlier State GST notification by substituting item (c) so that "specified premises" adopts the meaning given in clause (xxxvi) of paragraph 4 of the Central Tax rate notification. The State exercises its statutory power to make this amendment and provides that the change shall come into force at the commencement of the next fiscal year.

Scope of taxable person narrowed: corporate bodies and composition-scheme taxpayers excluded from specified GST entries.
The notification amends two Table entries in a prior Nagaland GST notification by inserting exclusions: serial number 4 now reads Any person other than a body corporate, and serial number 5AB now reads Any registered person other than a person who has opted to pay tax under composition levy, thereby excluding corporate bodies from the first entry and composition-scheme taxpayers from the second.

GST exemption for Motor Vehicle Accident Fund insurance services; amendments to transmission wording, training partner inclusion, insurer definition.
Amendment substitutes "transmission or distribution" for "transmission and distribution" at serial 25A; inserts serial 36B exempting insurance services supplied by the Motor Vehicle Accident Fund under section 164B of the Motor Vehicles Act (Nil tax); adds item (f) to serial 69 to include a training partner approved by the National Skill Development Corporation; omits item (w) effective 1 April 2025; and inserts definition (zja) equating "insurer" with its meaning in sub section (9) of section 2 of the Insurance Act, 1938.

Specified premises designation for hotel accommodation governs opt-in and opt-out declarations and annual applicability under GST.
Amendment redefines "specified premises" for hotel accommodation suppliers to include premises that provided high-value accommodation previously, premises declared as specified by registered suppliers within the prescribed pre-financial-year window, and premises declared by applicants shortly after registration acknowledgement. It prescribes separate, premises-specific opt-in and opt-out declaration forms and filing windows, making declarations effective for the entire financial year and continuing thereafter unless reversed by the opposite declaration.

GST rate change for a specified entry enacted by state notification, taking immediate effect upon issue.
The state notification amends the TABLE of the earlier Nagaland SGST notification by substituting the entry in column (4) against S. No. 4 with a revised rate, thereby changing the taxable rate applicable to that entry; the amendment is issued under statutory authority on the Council's recommendation and is declared to have immediate effect.

GST notification amendment adds food inputs for fortified rice kernel ICDS supplies, now effective immediately.
Amendment inserts "(c) food inputs for (a) above." after the existing entry for "(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government," thereby expanding the Table in the earlier GST notification; the amendment is made on Council recommendation under the enabling taxation power and takes effect immediately.

Definition of pre-packaged and labelled expanded to cover retail pre-packed goods under Legal Metrology, altering GST notification scope.
The notification inserts Gene Therapy into the Schedule by adding a new serial entry after S. No. 105 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 and require the statutory declarations on the package or a securely affixed label; the amendment takes immediate effect.

GST classification update: Fortified Rice Kernel added to specified schedules and the pre-packaged definition revised for retail goods.
The notification amends a prior Nagaland GST notification by inserting Fortified Rice Kernel (FRK) as a new entry under tariff heading 1904 at S. No. 98B in Schedule I, appending FRK to the description at S. No. 15 in Schedule III after the words commonly known as Murki, and substituting clause (ii) in the Explanation to Schedule VII to define "pre-packaged and labelled" as retail commodities up to 25 kg or 25 litre pre-packed under the Legal Metrology Act with required declarations. The amendment takes immediate effect.

Definition of specified premises amended to align with an earlier notification, changing which locations qualify under the GST notice.
The notification amends the Explanation in the earlier Rajasthan SGST notification by substituting item (c) so that specified premises "has the same meaning as assigned to it in clause (xxxvi) of paragraph 4 of notification F.12(56)FD/Tax/2017-Pt-I-49 dated 29.06.2017," thereby aligning the definition across notifications and setting the amendment to come into force from the notification's stated commencement date.

Forward Charge on sponsorship services: body corporates excluded from broad "any person" cover; composition taxpayers preserved.
Amendment limits the scope of two entries in an existing GST notification by excluding body corporate from the phrase "Any person" at serial 4, thereby subjecting supplies by body corporates (notably sponsorship services) to alternate treatment under the Forward Charge, and by excluding persons who opted for the composition levy from the phrase "Any registered person" at serial 5AB, preserving composition taxpayers' special treatment.