Definition of pre-packaged and labelled revised for retail goods; gene therapy added to the tax schedule, effective immediately.
The notification amends the State Tax (Rate) schedule by adding an entry for Gene Therapy and substitutes clause (ii) of the Explanation to redefine "pre-packaged and labelled" to mean commodities intended for retail sale that are pre-packed under the Legal Metrology Act and required to bear its declarations, subject to an upper pack-size threshold; the amendments take immediate effect.

Taxation: Gene therapy listed in state tax schedule and retail pre-packaging definitions revised for compliance.
Amendment adds S. No. 105A to the State tax (rate) Schedule to list Gene Therapy and substitutes clause (ii) of the Explanation with a definition of pre-packaged and labelled goods as retail commodities up to 25 kg or 25 litre that are 'pre-packed' under clause (l) of section 2 of the Legal Metrology Act, 2009, with required declarations on the package or label. The notification takes immediate effect.

GSTR-1 filing deadline extended: monthly filers must submit December returns by mid-January and quarterly filers soon after.
The Commissioner of State Tax, West Bengal, by amendment, extends the time limit for furnishing details of outward supplies in FORM GSTR-1: for registered persons required to file under the primary return provision for December 2024 until 13 January 2025, and for persons required to file under the proviso for October-December 2024 until 15 January 2025, with the amendment effective from 10 January 2025.

Tax Classification: Fortified Rice Kernel added to state GST rate schedules and 'pre packaged and labelled' definition aligned with Legal Metrology.
The notification adds Fortified Rice Kernel (FRK) to Gujarat State GST rate schedules-appearing in the lower-rated Schedule I and as an explicit entry alongside items in Schedule III-and substitutes the Explanation to define pre-packaged and labelled consistent with the Legal Metrology Act, 2009, covering retail-packaged commodities not exceeding 25 kg or 25 litres where the package or label must bear required Legal Metrology declarations; the amendment takes immediate effect.

Tax treatment of Fortified Rice Kernel (FRK) updated to add FRK to state GST schedules and clarify labelling rules.
Fortified Rice Kernel (FRK) is inserted into Schedule I and added to the description in Schedule III of the Meghalaya SGST notification, and clause (ii) of the Explanation after Schedule VII is substituted to define 'pre-packaged and labelled' as commodities intended for retail sale containing not more than 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009, with the package or label required to bear the declarations mandated by that Act and its rules; the amendment takes effect immediately.

GST rate schedule amendment adds Fortified Rice Kernel and revises the definition of pre-packaged and labelled commodities.
Arunachal Pradesh State Tax (Rate) notification amends the GST rate schedule to insert Fortified Rice Kernel (FRK) in Schedule I at 2.5% under HSN 1904 and in Schedule III at 9% against the entry relating to items commonly known as Murki. It also substitutes the explanation of pre-packaged and labelled commodities to cover retail-sale commodities not exceeding 25 kg or 25 litre that are pre-packed under the Legal Metrology Act, 2009 and bear the required declarations.

GSTR-8 filing deadline for December outward supplies through e-commerce operators is extended under the GST framework.
Time limit for furnishing FORM GSTR-8 for December 2024 is extended until 12 January 2025 for statements reporting outward supplies of goods or services or both effected through e-commerce operators. The extension applies only to the December 2024 statement, operates with the prescribed GSTR-8 filing procedure, and is deemed effective from 10 January 2025.

FORM GSTR-7 filing deadline was extended for registered persons required to deduct tax at source.
The time limit for furnishing FORM GSTR-7 for December 2024 is extended until 12 January 2025 for registered persons required to deduct tax at source. The extension applies to the monthly return prescribed for tax deductors and is deemed effective from 10 January 2025.

GSTR-6 filing deadline for Input Service Distributors is extended for December 2024 returns under Goa GST.
GSTR-6 filing deadline for Input Service Distributors for December 2024 is extended until 15 January 2025 under the Goa Goods and Services Tax framework. The extension applies to the prescribed Input Service Distributor return and takes effect retrospectively from 10 January 2025.

GSTR-5 filing deadline extension allows non-resident taxable persons additional time to furnish the December return.
The time limit for furnishing FORM GSTR-5 by non-resident taxable persons for the December 2024 tax period is extended until 15 January 2025. The Commissioner of State Taxes exercises delegated power to extend the filing deadline on the Council's recommendations, with reference to the corresponding central tax measure. The extended filing time is deemed effective from 10 January 2025.

GSTR-3B filing deadline extension permits December and quarterly taxpayers to furnish returns electronically within revised deadlines.
Goa SGST extends the time limit for furnishing FORM GSTR-3B electronically through the common portal. The December 2024 monthly return deadline is extended to 22 January 2025. For October-December 2024 quarterly returns, registered persons are assigned filing deadlines of 24 January 2025 or 26 January 2025 according to their principal place of business in the specified States and Union territories. The extension is deemed effective from 10 January 2025.

FORM GSTR-1 filing deadlines are extended for monthly and quarterly taxpayers reporting specified outward supplies.
FORM GSTR-1 filing deadlines for reporting outward supplies are extended for specified Goa GST registered persons. Taxpayers required to furnish monthly returns for the December 2024 tax period may furnish FORM GSTR-1 up to 13 January 2025. Taxpayers required to furnish quarterly returns for the October-December 2024 tax period may furnish FORM GSTR-1 up to 15 January 2025. The extension is deemed effective from 10 January 2025.

Extension of GSTR-3B due date: October filings allowed until twenty-first November for Maharashtra registered persons.
Extension of the due date for furnishing FORM GSTR-3B for October 2024 to the twenty-first day of November 2024 for registered persons whose principal place of business is in Maharashtra, applicable to those required to file periodic GST returns under the State's GST rules.

GSTR-8 filing deadline extended for e commerce operator returns, new due date set and effective retroactively.
The Commissioner of State Tax, under powers conferred by the first proviso to sub section (4) of section 52 read with section 168 of the Haryana GST Act and rule 67 of the Haryana GST Rules, extends the time limit for furnishing the statement of outward supplies through an e commerce operator in FORM GSTR-8 for December, 2024 until 12 January 2025, with the extension deemed effective from 10 January 2025.

Tax Deducted at Source return extension: due date for FORM GSTR-7 for December extended to mid-January.
The Commissioner of State Tax, exercising statutory powers and on the Council's recommendation, extends the filing deadline for FORM GSTR-7-the return for persons required to deduct tax at source under the GST framework-for the month of December, 2024 to the 12th day of January, 2025; the notification is deemed effective from the 10th January, 2025.

Extension of GSTR-6 filing deadline: Input Service Distributors may file December returns by the new January fifteenth deadline.
Extension of time to furnish FORM GSTR-6 for December 2024 is granted to Input Service Distributors, moving the filing deadline to 15 January 2025. The Commissioner of State Tax issued the extension on the recommendation of the Council relying on statutory authority under the Haryana Goods and Services Tax Act, 2017 and the corresponding rules.

Filing deadline extension for non-resident GST returns in FORM GSTR-5 granted, allowing delayed submission under statutory provision.
The Commissioner of State Tax, on the Council's recommendation and under powers in the Haryana GST Act and Rules, extends the time limit for furnishing the return by a non-resident taxable person in FORM GSTR-5 for the month of December 2024, thereby moving the statutory due date for submission for that class of taxpayers.

Extension of GSTR-3B filing deadline: electronic returns timeframe extended for eligible registered persons under GST law.
Extension of time is granted for furnishing returns in FORM GSTR-3B electronically by registered persons whose principal place of business is in the State of Haryana. The Commissioner of State Tax, on Council recommendations, has specified new deadlines for monthly and quarterly return filings for the affected tax periods, applying to both monthly and proviso-based quarterly filing streams and limited to the class of registered persons identified by principal place of business within the State.

Extension of GSTR-1 filing deadline grants additional time to report outward supplies under GST return rules.
The Commissioner of State Tax, on the Council's recommendation, amended the existing notification to insert a proviso extending the time limit for furnishing outward supplies in FORM GSTR-1: extending the deadline for December, 2024 filings and providing a separate extended deadline for persons filing quarterly returns for October-December, 2024.

GSTR-7 filing extension: December returns must now be furnished by the revised due date in January.
The Commissioner has extended the due date for furnishing FORM GSTR-7 by persons required to deduct tax at source for the month of December 2024, moving the filing deadline to the twelfth day of January 2025, pursuant to the Karnataka GST Act and applicable rules governing FORM GSTR-7 and tax deductor returns.