Waiver of interest and penalty: new electronic procedure for applications and adjudication under section 128A, with timelines and conditions.
Amendments integrate section 74A references across multiple rules and forms, prescribe a thirty day limit for recipient issued invoices under section 31(3)(f), clarify monthly filing for FORM GSTR-7, omit certain provisos and sub-rules, revise pre-deposit parameters in appeal forms, and insert rule 164 establishing electronic procedures (FORM GST SPL-01/02 and related forms) for waiver of interest and/or penalty under section 128A with eligibility, payment, documentation, hearing, adjudication timelines, and consequences including deemed approval and restoration mechanics for withdrawn appeals.

Waiver of Late Fee for late filing of GST TDS returns; excess penalties and fees waived for specified defaults.
Notification waives late fee for failure to furnish FORM GSTR-7 from June 2021 onwards: amounts exceeding twenty-five rupees per day and amounts exceeding one thousand rupees are waived, and where state tax deducted in a month is nil the total late fee for that month is waived; the notification supersedes the earlier 2021 notification and comes into force on the first day of November, 2024.

Rectification of input tax credit orders allows electronic correction where credit is now eligible, with prescribed filing and officer action.
Notifies a special electronic rectification procedure allowing registered persons, who have not filed appeals, to apply within six months for correction of demand orders that confirmed wrong availment of input tax credit where that credit is now eligible under later availability provisions; the original ordering authority shall decide preferably within three months, upload summaries in prescribed GST forms upon rectification, and follow principles of natural justice if rectification adversely affects the applicant.

Waiver of interest and penalties: state notifies payment deadlines to qualify under Section 128A of the GST Act.
Notification sets dates for payment to qualify for waiver of interest and penalties under Section 128A of the Gujarat GST Act for two classes of registered persons: those issued a notice, statement or order referenced in the section, and those whose tax is redetermined by a proper officer following appellate direction; the latter have a six month window from the redetermination order. The notification becomes effective from the commencement date in November 2024.

GST interest and penalty waiver procedure establishes electronic applications, payment conditions, review timelines, deemed approval, and appeal restoration mechanisms.
The amendments introduce rule 164 for electronic applications seeking waiver of interest or penalty under section 128A for eligible section 73 demands. FORM GST SPL-01 applies to notices or statements and FORM GST SPL-02 to orders, subject to full tax payment and, where applicable, withdrawal of appeals or writ petitions. The proper officer may issue a notice, seek a reply and accept or reject the application through prescribed forms. Failure to issue an order within the stipulated period results in deemed approval and conclusion of proceedings. The amendments also revise invoice, refund, registration, appeal and demand-procedure requirements.

Immovable property wording corrected in Uttar Pradesh SGST notification through a limited English text corrigendum.
A corrigendum to a prior Uttar Pradesh SGST notification corrects the English text by substituting "any immovable property" for "any property". The change is limited to the wording of the earlier notification and aligns the English version with the revised expression used in the corrigendum.

GST deduction at source framework extended to registered recipients of metal scrap supplies, with revised exclusion rules.
The Uttar Pradesh GST notification amends the earlier tax deduction at source framework under section 51 of the Uttar Pradesh Goods and Services Tax Act, 2017 by inserting a new category of registered recipient of metal scrap supplies falling under Chapters 72 to 81 of the Customs Tariff Act, 1975. The proviso governing exclusion from the notification is also revised so that the non-applicability rule for supplies between persons covered by section 51(1) does not extend to the person newly covered under clause (d) of the notification.

Metal scrap exclusion narrows the Uttar Pradesh GST notification's application for supplies under tariff Chapters 72 to 81.
An amendment to the Uttar Pradesh GST notification inserts a proviso excluding persons engaged in the supply of metal scrap falling under Chapters 72 to 81 of the First Schedule to the Customs Tariff Act, 1975 from the notification's application. The amendment is effective from 10 October 2024.

Late fee waiver for delayed GSTR-7 returns eases TDS compliance under the state GST framework.
Late fee under section 47 is waived, under section 128, for registered persons required to deduct tax at source under section 51 who delay filing FORM GSTR-7 for June 2021 onwards. The waiver applies to late fee exceeding twenty-five rupees per day, is capped so that the amount above one thousand rupees stands waived, and fully waives late fee where the monthly state tax deducted at source is nil. The notification supersedes the earlier notification dated 29 June 2021 and comes into force on 1 November 2024.

GST rule amendments expand GSTR-1A reporting, refund procedures, appellate filing, and demand-payment compliance requirements.
Amendments to the Uttar Pradesh GST Rules, 2017 introduce revised registration verification for Aadhaar non-authenticated applicants, updated outward-supply reporting through FORM GSTR-1A, and corresponding changes to auto-drafted statements, refunds, annual returns, e-way bill enrolment, and demand procedures. The rules also revise input tax credit distribution by Input Service Distributors, refund mechanisms for upward price revisions on exports, and appellate filing and withdrawal procedures before the Appellate Tribunal.

Supply of metal scrap: notification amended to include registered recipients and modify proviso limiting exemption scope.
The notification is amended to add clause (d) covering a registered person receiving supplies of metal scrap from another registered person and to substitute the third proviso so that the notification does not apply to supplies between persons specified under clauses (a)-(d) of sub-section (1) of Section 51 of the Act, subject to an exception for the person referred to in clause (d). The amendment is effective from the tenth day of October, two thousand twenty-four.

Metal scrap supply exclusion reshapes the GST registration exemption under Odisha's amended notification from 10 October 2024.
The amendment inserts a proviso excluding persons engaged in the supply of metal scrap falling under Chapters 72 to 81 of the First Schedule to the Customs Tariff Act, 1975. It operates as an exception to the existing notification under the Odisha Goods and Services Tax Act and is deemed effective from 10 October 2024.

GST amendment: classification of metal scrap targets supplies by unregistered suppliers to registered recipients under notification.
The State GST notification is amended to insert a new Table entry classifying metal scrap under certain tariff headings and specifying that supplies by an unregistered person to a registered person are covered by the notification; the amendment is declared to have effect from an earlier specified date and is made under the State GST Act.

GST rate schedules amended for medicines, savoury products and seats under the Odisha tax framework.
GST rate schedules under the Odisha Goods and Services Tax Act, 2017 are further amended. Schedule I adds Trastuzumab Deruxtecan, Osimertinib and Durvalumab; Schedule II adds extruded or expanded savoury or salted products; Schedule III revises the snack pellet and seat entries; and Schedule IV adds seats of a kind used for motor vehicles. The amendment is deemed to have come into force on 10 October 2024.

Property definition corrected to 'immovable property', narrowing the taxable category under the specified GST notification.
Correction narrows the scope of the earlier GST notification by substituting the phrase "any immovable property" for "any property" in column (2) against serial number 5AB in the notification's table, thereby confining the provision to immovable property.

Immovable property clarification: notification wording amended to restrict application to immovable property, narrowing statutory scope.
Corrigendum narrows an earlier notification by replacing the words "any property" with "any immovable property" in the specified table entry of Notification (09/2024) No. FD 02 CSL 2024, clarifying that the provision applies only to immovable property rather than property generally.

Sunset of authority to examine input tax credit price impact ends, requests barred from appointed date.
The Governor appoints 1st April, 2025 as the date from which the Authority referred to in section 171(2) shall not accept requests to examine whether input tax credits availed or reduction in tax rate have resulted in a commensurate reduction in the price of goods or services; the notification takes effect on publication in the Official Gazette.

Commencement of amendment provisions establishes staggered coming-into-force dates for specified sections of Mizoram GST Act.
The Governor, under the proviso to section 1(2) of the Mizoram Goods and Services Tax (Second Amendment) Act, 2024, appoints section 4 to come into force on the 1st day of October, 2024, and sections 2 and 3 to come into force on the 1st day of April, 2025; notification issued by the Finance Department and signed by the Finance Commissioner.

Renting of immovable property other than residential dwelling specified under GST; applies to registered and unregistered persons.
The notification inserts a new entry specifying renting of any immovable property other than residential dwelling as a taxable service under the state GST notification, applying to both unregistered persons and registered persons; the amendment to the prior notification is declared effective from the tenth day of October, two thousand twenty-four.

GST exemption for specified electricity, research, education and vocational services now extended under state notification.
The State GST notification inserts nil-rated entries for (a) services incidental to transmission and distribution of electricity supplied by electricity utilities, (b) research and development services supplied against grants to specified government or notified institutions, and (c) affiliation services by educational boards to government schools; it also revises and expands entries relating to national skill development and substitutes nomenclature to the National Council for Vocational Education and Training, and declares the amendment effective from the stated operative date in October 2024.