Late fee waiver for GSTR-7 returns: excess fees and nil-deduction months relieved under the new notification.
The Government waives the portion of late fee under section 47 for registered persons required to deduct tax under section 51 who failed to furnish FORM GSTR-7 from June 2021 onwards, to the extent the fee exceeds twenty-five rupees per day; additionally, total late fee liability is waived to the extent it exceeds one thousand rupees, and where State tax deducted at source is nil for a month, the entire late fee for that month is waived.

Rectification procedure for input tax credit demand - enables electronic applications to rectify past ITC disallowance now found eligible.
Prescribes a special electronic rectification procedure for registered persons to seek correction of orders confirming demand for wrongly availed input tax credit under subsection (4) of section 16 where such credit is now allowable under subsection (5) or (6). Applications must be filed within six months from 8 October 2024 with Annexure A details; the original ordering authority shall decide and issue a rectified order within three months where possible and upload summaries in FORM GST DRC-08 or FORM GST APL-04. Rectification is limited to the specified ITC demands and adverse effects require observance of natural justice.

Waiver of interest and penalty: notified deadlines let registered persons pay tax by specified dates to secure waiver.
Notification under Section 128A specifies dates for registered persons to pay tax stated in a notice, statement or order to secure waiver of interest or penalty: 31st March 2025 for persons issued such notices/statements/orders; and, where a notice under assessment provisions followed by an order redetermining tax is involved, payment must be made within six months from issuance of that redetermination order. The notification is effective from 1st November 2024.

Aadhaar authentication requirement: biometric verification and facilitation center document checks now condition GST registration completion.
The amendment requires applicants (except notified persons) who opt for Aadhaar authentication to complete Aadhaar authentication when submitting FORM GST REG-01, with the application date being the date of authentication or fifteen days from Part B submission, whichever is earlier. Applicants identified on the common portal through data analysis and risk parameters must undergo biometric Aadhaar authentication, photographic capture, and in person verification of original documents at a Commissioner notified Facilitation Center; the application is complete only after this process. Rule 9 is amended to permit physical verification of business premises for such identified Aadhaar authenticated applicants.

Exclusion of metal scrap suppliers from specified GST notification, removing the notification's application to such supplies.
The amendment inserts a proviso providing that the notification shall not apply to any person engaged in the supply of metal scrap falling under Chapters 72 to 81 of the Customs Tariff Act, thereby excluding such suppliers from the notification's application; the change is made under the state GST Act and takes effect from 10th October, 2024.

Late fee waiver for TDS deductors: excess late charges and fees for nil TDS months are waived under GST return rules.
Waiver of late fee for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onward: the portion of late fee exceeding a specified daily amount is waived; total late fee exceeding a specified cap is waived; and where state tax deducted is nil for a month, the entire late fee for failure to furnish FORM GSTR-7 for that month is waived.

Rectification procedure for Input Tax Credit orders allows electronic correction of wrongful ITC demands by eligible taxpayers.
Notifies an electronic rectification procedure permitting registered persons to apply, within six months, for correction of demand-confirming orders where input tax credit earlier disallowed is now eligible under later eligibility provisions; the original issuing authority shall decide and issue a rectified order, ordinarily within three months, upload summaries in specified forms, and follow principles of natural justice where rectification adversely affects the applicant.

Waiver of interest and penalty under section 128A: electronic application procedure with payment and withdrawal conditions enables administrative resolution.
The rules add cross references to an additional assessment provision throughout the GST rules, introduce a 30 day invoice issuance limit where the recipient is liable to pay under reverse charge, amend return and form filing timelines and pre deposit caps, and insert a new detailed electronic procedure (including forms, payment and withdrawal conditions, timelines, notices and outcomes) for applications seeking waiver of interest and/or penalty in respect of specified notices, statements and orders, with deemed approval and restoration mechanisms where applicable.

Authority for Advance Ruling constituted; member appointed under statutory provision, superseding prior notification, effective on official publication.
The State Government, exercising its statutory powers, constitutes an Authority for Advance Ruling, superseding the prior notification, and appoints a named senior tax official as a member of that Authority; the constitution and appointment are declared effective from the date of publication in the official Gazette.

Late fee waiver for delayed GSTR-7 filings: excess penalties capped and nil-tax returns fully exempt.
Waiver of late fee is granted for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onwards; the waiver covers the portion of late fee in excess of twenty-five rupees per day, subject to an overall waiver of the portion exceeding one thousand rupees, and fully waives late fee where the total state tax deducted at source in the month is nil. The notification supersedes the earlier order and is effective from 1 November 2024.

Rectification procedure for input tax credit under section 16 enabling electronic applications and administrative review.
A special procedure under section 148 allows registered persons, who have not appealed, to file an electronic application within six months to seek rectification of demand orders under sections 73, 74, 107 or 108 that confirmed demand for wrong availment of input tax credit under section 16(4) where that credit is now eligible under section 16(5) or 16(6). The original ordering authority must decide within three months, upload rectified-order summaries in prescribed forms, and follow principles of natural justice if rectification adversely affects the person.

Conditional waiver of interest and penalty: specified deadlines set for payment to avail waiver under Kerala GST notification.
Notification under conditional waiver of interest and penalty specifies that registered persons served with a notice, statement or order may make payment up to 31.03.2025 to obtain waiver; persons served with reassessment notices whose tax is redetermined pursuant to appellate directions may make payment within six months of that redetermination order. The notification is effective from 1 November 2024.

Commencement of amendment provisions stages the bringing into force of ordinance sections through specified commencement dates periods.
Appointment of commencement dates for provisions of an ordinance amending the state goods and services tax law: certain sections are deemed to have come into force retrospectively on an earlier date, while the remaining amendment provisions are scheduled to commence on a later specified date, fixing the operative dates for administrative and compliance application.

Waiver of Late Fee: late fees for GSTR-7 TDS deductors waived where state tax deducted is nil or minimal.
The notification waives late fee components for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for months from June 2021 onwards: amounts in excess of a nominal per-day threshold and amounts exceeding a specified aggregate cap are waived, and where total State tax deducted is nil for a month the entire late fee for that return is waived.

Input tax credit rectification enables correction of unappealed demand orders where previously time-barred credit is now eligible.
Registered persons may electronically seek rectification of unappealed demand orders concerning input tax credit previously denied for breach of the time-limit condition, where the credit has become available under the extended eligibility provisions. The application, with prescribed demand details and declarations, must be filed within six months. The issuing authority decides the application and, as far as possible, issues the rectified order within three months. Rectification is limited to the now-eligible credit demand, and principles of natural justice apply where the rectification adversely affects the applicant.

Waiver of interest and penalties: notification sets cut-off dates for registered persons to make tax payments for eligibility.
Notification specifies dates for eligibility for a waiver of interest and penalties: registered persons issued a notice, statement, or order may pay tax for waiver purposes up to 31-03-2025; where a notice under the assessment procedure leads to a re-determination of tax by the proper officer pursuant to appellate or judicial direction, the payment deadline for waiver is the date ending on completion of six months from issuance of that re-determination order. The notification is effective from 1 November 2024.

Interest and penalty waiver procedures establish electronic applications, payment verification, deemed approval, and appeal restoration for eligible GST demand proceedings.
Rule 164 establishes an electronic application process for persons eligible for waiver of interest, penalty, or both under Section 128A in relation to specified Section 73 notices, statements, and orders. FORM GST SPL-01 applies to notices or statements; FORM GST SPL-02 applies to orders. Payments against orders must be credited to the Electronic Liability Register, and payments made through FORM GST DRC-03 require FORM GST DRC-03A adjustment before FORM GST SPL-02.

Late fee waiver for delayed GSTR-7 filings by TDS deductors; excess fees and nil-deduction months exempt.
The notification waives the portion of late fee under section 47 for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 from June 2021 onwards that exceeds twenty-five rupees per day. It further waives total late fee amounts exceeding one thousand rupees and provides a full waiver where the total state tax deducted at source in a month is nil, with the measure effective from 1 November 2024 and superseding the earlier notification except as to past acts.

Rectification procedure for input tax credit demands enables electronic remedy where credit is now allowable, subject to procedure.
Notification prescribes a special electronic rectification procedure for registered persons to seek rectification of demand orders that had confirmed wrong availment of input tax credit but where the credit is now allowable under subsequent eligibility provisions; eligible applicants must file the prescribed application and Annexure A on the common portal within the limited window, the original ordering authority shall decide and issue a rectified order promptly and upload summary reporting in prescribed formats, and principles of natural justice apply where rectification adversely affects the applicant.

Waiver of interest and penalty: payment allowed until specified deadlines to obtain waiver for notified classes of registered persons.
Notification fixes deadlines for payment to obtain waiver of interest and/or penalty: for persons issued a notice, statement or order the deadline is 31 March 2025; for persons whose tax is redetermined by a proper officer after an appellate direction the deadline is six months from the date of that redetermination order. The notification becomes effective on 1 November 2024 and applies to the classes of registered persons identified in the Table.