Extension of GSTR-8 filing deadline: December month returns now due by January twelfth under state GST rules.
The Commissioner, under the proviso to section 52(4) read with section 168 of the West Bengal GST Act and on the Council's recommendation, extends the time for furnishing FORM GSTR-8 for December 2024 until 12 January 2025, under sub section (4) of section 52 read with rule 67 of the West Bengal GST Rules, 2017; the notification is deemed effective from 10 January 2025.

Amendment to State GST rate notification narrows transmission wording, adds motor accident fund exemption and insurer definition.
The notification amends the Gujarat State GST rate schedule by substituting "transmission and distribution" with "transmission or distribution" for a specified entry, inserting an exemption entry for services of the Motor Vehicle Accident Fund related to third party motor insurance, adding approved National Skill Development Corporation training partners to a beneficiary list, omitting a listed item in paragraph 2 effective from the specified date, and inserting a statutory definition of "insurer" adopting the Insurance Act meaning.

GST exemption amendment expands insurance, transmission, and skill-training entries under the Sikkim rate notification.
The amendment revises exemption entries under the Sikkim GST notification by substituting "transmission or distribution" for "transmission and distribution," inserting a nil-rated exemption for insurance services provided by the Motor Vehicle Accident Fund, and extending an exemption entry to a training partner approved by the National Skill Development Corporation. It also omits one definition item from 1 April 2025 and inserts a definition of "insurer" by reference to the Insurance Act, 1938.

GST exemption for Motor Vehicle Accident Fund insurance services clarified; insurer definition and training partner inclusion updated.
The notification amends the state GST rate schedule by substituting "transmission or distribution" for "transmission and distribution" at serial 25A; inserting serial 36B to exempt services of insurance provided by the Motor Vehicle Accident Fund funded by insurers' contributions for third-party motor insurance with nil state tax; adding as item (f) at serial 69 a training partner approved by the National Skill Development Corporation; omitting item (w) from paragraph 2 and inserting a definition that "insurer" has the meaning in subsection (9) of section 2 of the Insurance Act, 1938.

GST exemption for Motor Vehicle Accident Fund insurance clarified; transmission or distribution wording and insurer definition amended.
The notification amends the GST schedule by substituting "transmission or distribution" for "transmission and distribution," inserting a nil rated entry exempting insurance services provided by the Motor Vehicle Accident Fund funded by insurers' contributions from third party motor premiums, adding a training partner approved by the National Skill Development Corporation to listed services, omitting a listed item effective from the first day of April next year, and defining "insurer" consistent with the Insurance Act.

GST rate amendment: Motor Vehicle Accident Fund insurance services exempted; insurer definition added and 'transmission or distribution' wording clarified.
The State GST rate notification is amended to substitute "transmission or distribution" for "transmission and distribution" at serial 25A; to insert serial 36B exempting services of insurance provided by the Motor Vehicle Accident Fund (funded by insurer contributions from third party motor insurance premiums) at Nil rate; to add as exempt recipients training partners approved by the National Skill Development Corporation at serial 69; to omit item (w) effective from April 1, 2025; and to insert a definition of "insurer" by reference to the Insurance Act.

Extension of GSTR-7 due date: December 2024 return may be filed until January 12, 2025.
The Commissioner of State Tax, on the Council's recommendation and under sub section (6) of section 39 read with section 168 of the West Bengal GST Act, 2017, extends the time for furnishing FORM GSTR-7 for December 2024 under sub section (3) of section 39 read with rule 66 of the West Bengal GST Rules, 2017, until 12 January 2025, with the notification deemed effective from 10 January 2025.

Specified premises designation allows hotel accommodation suppliers to opt in or opt out, determining GST declaration obligations.
Amendment substitutes clause (xxxvi) to define specified premises as premises that (a) in the preceding financial year provided hotel accommodation above the per-unit per-day threshold, (b) are declared as specified by a registered supplier between 1 January and 31 March of the preceding financial year, or (c) are declared as specified by a registration applicant within fifteen days of acknowledgement. It adds Annexures VII-IX prescribing opt-in and opt-out declaration forms, filing windows, per-premises filing requirement, continuing effect across financial years, and required identification details.

Specified premises classification for hotel accommodation enables opt in and opt out declarations affecting annual GST premises status.
Amendment defines "specified premises" for hotel accommodation providers by prior year high value supply or by filing opt in declarations within prescribed windows; provides Annexures VII-IX for opt in by registered persons, opt in by registration applicants, and opt out by registered suppliers; requires separate filings per premises with dated acknowledgments to the jurisdictional GST authority and prescribes that declarations apply for the full financial year and continue unless changed by the prescribed opt out procedure.

Specified premises designation governs opt in and opt out declarations for hotel accommodation suppliers, altering registration and filing timelines.
Amendment redefines specified premises for hotel accommodation suppliers effective 1 April 2025: a premises is a specified premises if it previously supplied accommodation above a monetary threshold, or if a registered supplier files an opt in declaration between 1 January and 31 March of the preceding financial year, or if an applicant files an opt in declaration within fifteen days of registration acknowledgement. The amendment inserts Annexures VII-IX prescribing opt in and opt out declaration formats and timelines, requiring separate filings for each premises.

Return filing extension for FORM GSTR-6 granted; new deadline set for December GST returns under statutory authority.
Extends the time limit for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the month of December, 2024 until the 15th day of January, 2025 under sub-section (6) of section 39 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 and rule 65 of the West Bengal Goods and Services Tax Rules, 2017; the notification is deemed effective from the 10th day of January, 2025.

GST rate change for a listed supply implemented by state notification, effective immediately following the council recommendation.
Amendment to Notification No. 08/2018-State Tax (Rate) replaces the rate entry for S. No. 4 in the TABLE with a higher rate; the change is effected under section 11(1) of the Goods and Services Tax Act on the GST Council's recommendation and is declared to have immediate effect.

GST rate amendment alters the listed rate for a specified supply entry, effective immediately today.
Amendment to the State GST rate notification substitutes the entry in column (4) against S. No. 4 in the TABLE with a new rate, issued under the State GST Act on the Council's recommendation and effective immediately, thereby altering the applicable state tax rate for the specified supply entry.

State GST rate change increases specified taxable supply rate; government notification makes amendment effective immediately.
The government, exercising powers under sub-section (1) of section 11 of the Meghalaya Goods and Services Tax Act, 2017, amends Notification No. 8/2018 by substituting the earlier percentage entry in column (4) against S. No. 4 in the TABLE with a higher rate; the substitution applies to the specified Table entry and the notification takes effect immediately.

Extension of return filing deadline for non-resident taxable persons: GSTR-5 for December 2024 accepted until January 15.
Extension granted for furnishing FORM GSTR-5 by a non-resident taxable person for December 2024 until 15 January 2025, issued by the Commissioner under the powers conferred by section 39(6) read with section 168 of the West Bengal Goods and Services Tax Act, 2017 and rule 63 of the West Bengal GST Rules, deemed to have come into force from 10 January 2025.

GST notification amendment adds food inputs linked to fortified rice supplies for ICDS, effective immediately.
Amendment adds the provision "(c) food inputs for (a) above." to the entry at Serial No. 1, column 3 of Notification No. 39/2017 State Tax (Rate), extending the notification's coverage to include food inputs connected to supply of Fortified Rice Kernel (Premix) for ICDS or similar approved schemes; the change is made under the Gujarat GST Act and takes immediate effect.

GST rate amendment: insertion of food inputs clause expands notified supplies and applies with immediate effect.
The notification inserts "(c) food inputs for (a) above" after the clause dealing with "(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government," thereby broadening the scope of notified supplies. The amendment is made under the statutory powers conferred by the Bihar Goods and Services Tax Act and applies with immediate effect.

Expansion of SGST notification: food inputs tied to fortified rice kernel schemes now included under the same notified supply.
Amendment adds to Notification No. ERTS (T) 65/2017/Pt-I/100 an insertion after the description of "(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government" by inserting the words and symbols "(c) food inputs for (a) above," thereby bringing food inputs connected to the fortified rice kernel premix and related schemes within the same notified category; the amendment is effected under the Meghalaya GST Act on Council recommendation and has immediate effect.

Extension of GSTR-3B filing deadline: monthly and quarterly returns for specified registered persons granted a short extension.
Extension of the time limit for furnishing FORM GSTR-3B electronically through the common portal: monthly return for December 2024 extended to twenty-second January 2025; quarterly return for October-December 2024 for registered persons whose principal place of business is in the State extended to twenty-sixth January 2025; notification effective from tenth January 2025.

Gene therapy inclusion in state tax schedule; pre-packaged and labelled definition clarified, changing tax applicability for packaged retail goods.
Amendment inserts a new Schedule entry 105A adding Gene Therapy to the State tax (rate) notification and substitutes Explanation clause (ii) to redefine "pre-packaged and labelled" as commodities for retail sale of not more than 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009 and bear required declarations. The amendment is made under section 11(1) of the Gujarat Goods and Services Tax Act, 2017 and comes into force with immediate effect.