Tax collected at source: credit can be assigned by collectee to another person, with declaration and reporting required.
Amendments require furnishing particulars where tax was not collected or collected at a lower rate due to a notification under the TCS provision, and add a rule that when a collectee's income is assessable in another person's hands the tax credit shall be given to that other person; the collectee must file a declaration with details and reasons, the collector must report and issue the TCS certificate in that person's name and retain the declaration, and Form 27EQ gains Note 8A to indicate such cases with code "J".

Service by way of renting of property other than residential dwelling added to notification, applying to both registered and unregistered persons.
Insertion of table entry 5AB specifying service by way of renting of any property other than residential dwelling, with the affected categories in the table listed as "Any unregistered person" and "Any registered person." The amendment is effective from the tenth day of October, 2024.

GST exemption for specified services: metering, grant-funded R&D, educational affiliation and national skill training now covered.
The amendment inserts and substitutes entries in the Karnataka GST exemption table to nil-rate specified services: metering and ancillary electricity distribution services supplied by utilities; research and development services supplied against grants to eligible notified research institutions; affiliation services by educational boards to government-established schools; and expanded coverage for vocational training and skill development services provided by specified national skill bodies, with updated nomenclature and an effective commencement date as stated in the notification.

Tariff value fixation for edible oils, brass scrap, areca nut, gold and silver establishes customs valuation for imports.
Amendment substitutes revised TABLE-1, TABLE-2 and TABLE-3 in the principal customs notification to fix tariff values for specified imports: unit tariff values in US dollars per metric tonne for various edible oils and brass scrap; unit values for specified forms of gold and silver with explanatory qualifications; and tariff value per metric tonne for areca nuts, thereby establishing the operative customs valuation for those listed goods.

Tax deduction at source reporting: new Form 12BAA lets employees supply non-salary income and TDS/TCS details to adjust withholding.
The Income-tax Rules, 1962 are amended by inserting rule 26B and Form No. 12BAA to allow an assessee to submit to the payer details of non-salary income, tax deducted or collected at source under Chapter XVII Part B/BB, and losses under "Income from house property" in Form No. 12BAA for computing tax deduction at source under section 192(1); consequential amendments are made to rule 21AA, Form 10E, Form 16 and Form 24Q to reflect these reporting and withholding changes.

Registration and documentation requirements updated: Forms 10A/10AB revised to change declarations, code mappings and required supporting documents.
Amendments to Forms 10A and 10AB revise heading text, replace declaration and verification language, and prescribe new undertakings tied to specific section codes. Notes to the forms are restructured to clarify selectable section code mappings for registration under section 12A/80G and approvals under section 10(23C); several section code entries are omitted and substituted. Section code 02 now requires specified self certified supporting documents including formation instruments, registrations, prior year accounts (up to three years), business undertaking accounts with audit report where applicable, and prior rejection orders if any; applicants without prior registration must file a self certified affidavit. The rules take effect from 1 October 2024.

Biometric Aadhaar authentication requires specified GST registration applicants to complete document verification and photograph capture at designated centres.
Telangana GST registration applicants within specified jurisdiction circles must complete biometric Aadhaar authentication, photograph capture, and verification of original uploaded documents at designated Goods and Services Tax Suvidha Kendras. The centres are assigned to applicants across identified jurisdiction divisions and circles. The arrangement is issued under rule 8(4A) of the Telangana Goods and Services Tax Rules, 2017, for the registration-authentication process and is deemed effective from 4 October 2024.

Commencement of GST Amendment Act: Section 4 effective October first; sections 2 and 3 effective April first next year.
A commencement notification under clause (a) of sub section (2) of section 1 of the Puducherry GST (Amendment) Act, 2024 appoints the 1st day of October, 2024 for section 4 to come into force and the 1st day of April, 2025 for sections 2 and 3 to come into force, issued by the Commercial Taxes Secretariat as a formal operative commencement instrument.

Tax rate amendment alters notified levy rate, effective on publication, under Goods and Services Tax notification framework.
Amendment substitutes the previously notified rate "half per cent." with 0.25 per cent. in the earlier notification issued under the Puducherry Goods and Services Tax framework and takes effect from the date of its publication in the Official Gazette, issued by the Commercial Taxes Secretariat under the statutory delegation in the Act.

Input tax credit restriction on same-line business services tightened under Assam SGST rate notification and service classifications revised.
Assam SGST rate notification inserts a restriction on input tax credit for same-line-of-business input services where tax is charged above 2.5%, limiting credit to the amount attributable at 2.5%. It also revises service classification entries by substituting licensing language, omitting one item, and deleting two Annexure entries. The amendments were issued under the Assam Goods and Services Tax Act, 2017 and given retrospective effect from 20 October 2023.

Input tax credit refund for imitation zari thread or yarn made from metallised polyester film is brought into the state tax rate schedule.
Amends the Assam State Tax (Rate) notification by inserting a new entry for imitation zari thread or yarn made out of metallised polyester film or plastic film. The entry applies only for refund of input tax credit on polyester film or plastic film and is deemed to have come into force on 20 October 2023.

Assam GST rate notification amended to revise the eligible recipient category for specified government bodies.
Assam GST rate notification is amended to revise the entry in the Table against Serial No. 6, Column 4, by substituting the recipient description with Central Government excluding the Ministry of Railways (Indian Railways), State Government, Union territory or local authority. The amendment is issued under section 9(3) of the Assam Goods and Services Tax Act, 2017, on the recommendations of the Council, and is deemed to have come into force on 20 October 2023.

State GST rate amendment expands concessional entries for molasses, millet flour preparation, and spirits for industrial use.
State GST rate notification amends the Assam goods and services tax rate schedules by inserting new entries for molasses and for food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled, under the 2.5% schedule. The same millet-based product is also added to the 9% schedule, while spirits for industrial use are inserted as a new entry under the 9% schedule.

GST exemption amendment expands nil-rate services for Governmental Authorities and updates postal and railway references.
Amends the Assam State tax exemption notification to insert a nil-rate entry for services provided to a Governmental Authority by way of water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation. It also adds the Ministry of Railways (Indian Railways) alongside the Department of Posts in specified service entries and related explanations and provisos, with effect deemed from 20 October 2023.

GST rate notification amendment shifts treatment of Indian Railways within central government service entries.
Amendment is made to the State tax rate notification under the Assam Goods and Services Tax Act, 2017, by inserting the Ministry of Railways (Indian Railways) within the specified entry relating to services supplied by the Central Government after the words "Department of Posts". The amendment also modifies the separate entry for services supplied by the Central Government by expressly excluding the Ministry of Railways (Indian Railways) from that category. The changes operate as a targeted revision to the existing exemption/rate-table framework and are deemed to have come into force with effect from 20 October 2023.

GST rule amendments revise corporate guarantee valuation, registration forms, practitioner enrolment, and provisional attachment procedures.
Amends the Assam Goods and Services Tax Rules, 2017 by inserting a deemed valuation rule for corporate guarantee services provided to a related recipient, fixing the value at one per cent of the guarantee amount offered or the actual consideration, whichever is higher. The amendment also substitutes procedural terminology in rule 142, modifies rule 159 on cessation of provisional attachment, updates registration and return forms including FORM GST REG-01, FORM GST REG-08, FORM GSTR-8, and FORM GST PCT-01, and revises FORM GST DRC-22 regarding the duration of effect of the order.

Appeal condonation for delayed GST demand orders under a special filing procedure with payment conditions and exclusions.
Special procedure prescribed for filing appeals against demand orders passed under section 73 or section 74 on or before 31 March 2023, for taxable persons who could not file an appeal within the ordinary limitation under section 107 or whose appeal was rejected solely for delay. Such persons are notified as a class required to file appeal in FORM GST APL-01 within the specified period, and pending appeals already filed are treated as filed under the notification if the stated payment condition is met.

Construction of complex for sale under Assam GST rate notification is restated with the completion-certificate exception preserved.
The Assam State GST rate notification is amended to substitute the description of the taxable supply relating to construction of a complex, building or part thereof intended for sale to a buyer, where the consideration includes the value of land or undivided share of land. The substitution preserves the exception where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier. The amendment is effective from 20 October 2023.

GST exemption notification amendment updates policy references and definitions for foreign trade policy and procedures
Amendment made to the Assam State Tax (Rate) exemption notification to align it with the decisions of the 50th GST Council and to update the reference in the opening paragraph from paragraph 4.41 to paragraph 4.40 of the relevant policy framework. The explanatory definitions of Foreign Trade Policy and Handbook of Procedures are substituted to reflect the Foreign Trade Policy, 2023 and the Handbook of Procedure notified by the Government of India. The notification is deemed to have come into force with effect from 27 July 2023.

Goods Transport Agency GST option rules amended for forward charge and reverse charge reversion under Assam State tax notification.
Assam State GST notification amends the existing rate notification by inserting an explanation, revising the option window and deeming rule for a Goods Transport Agency to pay GST on a forward charge basis, omitting a specified sub-clause, and updating Annexure V accordingly. It also inserts Annexure VI prescribing the form for a Goods Transport Agency to revert to reverse charge mechanism before a financial year, with the option to be exercised within the prescribed period and remaining fixed for one year. The notification is deemed to have come into force from 27 July 2023.