Commencement of Amendment Rules fixes rule-specific dates for phased activation and deems earlier effective date.
The notification appoints commencement dates for specified provisions of the Goods and Services Tax (Amendment) Rules, 2024, fixing one set of rules to commence on 11th February, 2025 and a second set on 1st April, 2025, and declares the notification to be deemed in force from 11th February, 2025.

Partial-period tax demand: amendment limits refunds and allows selective withdrawal of appeal for the specified GST period.
The amendment restricts refunds by providing that no refund shall be available for tax, interest, and penalty already discharged for an entire period prior to commencement when a notice, statement or order includes a demand partially for the specified period and partially for other periods; it also permits an appellant to intimate that they do not wish to pursue the appeal for the specified period, enabling the appellate authority to decide only the remaining period and deeming the appeal withdrawn to that extent.

Metal scrap supply: notification expands coverage to intra-registered transfers while carving out specified person-to-person supplies.
The notification amendment inserts a new clause making any registered person receiving supplies of metal scrap (Chapters 72-81 of the Customs Tariff) from another registered person subject to the notification, and substitutes a proviso excluding supplies between persons specified under clauses (a)-(d) of the statutory provision while preserving applicability to the person in the new clause (d); the amendment is effective from 8th October, 2024.

Assam GST notification amended to exclude metal scrap supplies and effective from 10 October 2024.
The notification is amended to add a proviso excluding any person engaged in the supply of metal scrap falling under Chapters 72 to 81 of the Customs Tariff from the notification's application, and the notification is deemed to have come into force from 10th October, 2024.

Assam GST late fee waiver for TDS deductors filing delayed GSTR-7, with caps and nil-TDS exemption.
The notification waives late fee amounts for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 (from June 2021 onwards) by the due date: amounts in excess of twenty-five rupees per day are waived, with an overall waiver of excess portions above one thousand rupees; if state tax deducted in a month is nil, the total late fee for that month is waived. The notification is effective from 1st November 2024 and supersedes the earlier notification.

Renting of immovable property other than residential dwelling now specified for transactions between unregistered and registered persons.
The notification amends a prior tax notification by inserting, after serial 5AA, a new entry: "Service by way of renting of any immovable property other than residential dwelling" with the adjoining columns listing "Any unregistered person" and "Any registered person." The amendment is stated to be deemed to come into force on 10 October 2024.

GST exemption for specified electricity, research grant and educational affiliation services clarified and expanded under amended state notification.
The notification amends a prior Assam GST rate notification by inserting and substituting tariff table entries to confer nil tax treatment on specified services: ancillary services to electricity transmission and distribution (including metering, testing, connection work and duplicate bills); research and development services supplied against grants from government entities or notified research institutions (subject to notified status at time of supply); and affiliation services by educational boards to government-established schools. It also broadens and replaces the vocational skills entry to encompass national skill development bodies, awarding and assessment agencies, and accredited training bodies, and updates the council's name to the National Council for Vocational Education and Training.

Helicopter seat-share passenger transport classified under state GST with restricted input tax credit upon supply.
Insertion of a new entry: Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis, taxable under the State GST notification with a specified rate and subject to the proviso that input tax credit on goods used in supplying the service has not been taken; numbering of adjacent items adjusted; amendment effective from the stated commencement date.

Taxation of metal scrap: notification amends GST schedule to include specified metal scrap entries, affecting registered and unregistered persons.
The notification amends the State GST rate schedule by inserting S. No. 8, covering HSN references 72-81 and identifying the goods as "Metal scrap," and states the entry applies to any unregistered person and any registered person; the amendment is deemed to have come into force on 10th October, 2024.

GST rate amendment adds specified cancer medicines, extruded savoury snacks and revised seat classifications to state tax schedules.
The amendment inserts three specified medicines into the lower-rate GST schedule; adds extruded or expanded savoury or salted products manufactured through extrusion into an intermediate-rate schedule and amends the description of un-fried or un-cooked snack pellets to include such extruded products; and substitutes and adds tariff entries to reclassify various seats, including a dedicated entry for motor vehicle seats. The notification is declared effective from the earlier specified date.

Punjab GST amendments introduce track and trace, unique identification markings, stricter credit note rules and enhanced penalties for noncompliance.
The Act expands defined terms including a new unique identification marking, omits certain sub-sections in sections 12 and 13, clarifies "plant and machinery" retrospectively, tightens credit note and input tax reversal interaction, replaces "auto-generated statement" language with broader "statement" requirements, adds conditions on time limits, mandates upfront deposits for appeals against penalty-only orders, creates a monetary penalty for contraventions related to section 148A, and establishes a track and trace framework requiring affixation of unique markings, recordkeeping, disclosures and prescribed payments; Schedule III is also amended with retrospective effects for specified supplies.

GST biometric authentication facilitation centres are renamed and assigned substituted addresses for registration-related access in Rajasthan.
GST registration biometric authentication facilitation centres in Rajasthan are amended under the Rajasthan Goods and Services Tax Rules, 2017. The centre at serial number 24 is renamed Statue Circle, Jaipur, with a substituted address at the Office of the Principal Commissioner, CGST and Central Excise. The centre at serial number 72 is renamed Vidhyadhar Nagar, Jaipur, with a substituted address at the Office of the Deputy/Assistant Commissioner, CGST and Central Excise. The substitutions take effect from 9 October 2025.

Exemption from annual GST return filing for eligible small taxpayers reduces filing obligations following GST Council recommendation.
The notification exempts registered persons whose aggregate turnover up to two crore rupees from filing the GST annual return for the financial year 2024-25 onwards, issued under the first proviso to the relevant provision of the Himachal Pradesh GST Act on the recommendation of the GST Council.

Provisional GST refunds barred for non Aadhaar authenticated taxpayers and suppliers of areca, pan masala, tobacco, essential oils.
Notification excludes two categories from provisional refund eligibility: registered persons not Aadhaar authenticated under rule 10B, and suppliers of listed goods (areca nuts; pan masala; tobacco and manufactured tobacco substitutes; essential oils), applying the Customs Tariff Act, 1975 interpretive rules to identify goods. The restriction is effective from 1 October 2025.

Commencement of GST Amendment: specified sections deemed in force from the appointed commencement date under Section 1.
The State Government, exercising the power conferred by sub section (2) of Section 1 of the Odisha Goods and Services Tax (Amendment) Act, 2025, appointed a specific date as the commencement date and declared that clauses (ii) and (iii) of Section 2 and Sections 3 to 5 and 7 to 14 of the Amendment Act shall be deemed to have come into force on that appointed date.

Advance Ruling authority constituted with two members, effective dates specified, superseding prior notification under GST law.
The notification, issued under the Tamil Nadu Goods and Services Tax Act, 2017, supersedes Notification No. II(2)/CTR/873(b)/2024 and constitutes the Tamil Nadu Authority for Advance Ruling by appointing two members: Thiru C. Thiyagarajan, Additional Commissioner (effective 23.05.2025), and Thiru B. Suseel Kumar, Joint Commissioner (effective 07.12.2024), thereby setting the Authority's current membership under the stated departmental order.

Odisha GST amendments introduce track and trace, unique identification marking, enhanced penalties and changes to input credit and returns.
The Act empowers the Government to prescribe a track and trace mechanism including affixation of unique identification marking, electronic storage of information, recordkeeping, disclosure of manufacturing machinery details and payment of system charges; it creates a specific penalty equal to one lakh rupees or ten per cent of tax, whichever is higher, for contravention by specified persons, and amends definitions, input tax credit reversal rules, return and appeal conditions and Schedule III supply classifications.

Corrigendum corrects prior tax notification wording from local distribution to local delivery in specified references.
A corrigendum amended a prior Uttar Pradesh State Tax notification by replacing the words "local distribution" with "local delivery" at the specified page and line references in the earlier instrument.

GST notification corrigendum corrects schedule wording on goods descriptions, thickness limits, footwear value, and related exclusions.
A corrigendum under Uttar Pradesh SGST corrects drafting errors in an earlier notification dated 20 September 2025. It revises several schedule entries, including the wording for goods that are fresh or chilled and pre-packaged and labelled, the description of cheese, chhena or paneer, the translation of "Saathi" as "Mate", and references to thickness, footwear value, and the exclusion of erasers. The changes are textual corrections to the notification schedule.

Corrigendum to state tax notification revises product descriptions and itemises worship materials in the notified entries.
A corrigendum to a prior Uttar Pradesh State Tax notification corrects clerical and formatting errors in the notified entries. At serial number 121, the word "Rubber" is substituted with "Eraser". At serial number 167, the description of Pooja Samagri is revised and presented in an itemised form, covering Rudraksha and Rudraksha mala, Tulsi Kanthi mala, Panchagavya, sacred thread, wooden khadau, Panchamrit, Vibhuti, unbranded honey, lamp wicks, Roli, Kalawa, and sandalwood tilak.