Input Service Distributor return filing deadline extended for FORM GSTR-6 for December 2024.
The time limit for furnishing FORM GSTR-6 by an Input Service Distributor for December 2024 is extended up to 15 January 2025 under the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Goods and Services Tax Council. The extension applies to the return under section 39(4) read with rule 65 of the Andhra Pradesh Goods and Services Tax Rules, 2017.

GSTR-1 filing deadline extended for outward supplies under Andhra Pradesh GST notification.
The Andhra Pradesh GST notification amends the earlier outward supply reporting notification by extending the time limit for furnishing details in FORM GSTR-1. For registered persons required to furnish return under section 39(1), the due date for the tax period December 2024 is extended to 13 January 2025. For registered persons covered by the proviso to that sub-section, the due date for the tax period October to December 2024 is extended to 15 January 2025.

GST rate amendment adds Fortified Rice Kernel and revises the definition of pre-packaged and labelled commodities.
Fortified Rice Kernel (FRK) is added to the Andhra Pradesh GST rate notification under Schedule I at 2.5% and Schedule III at 9%, and the definition of "pre-packaged and labelled" is substituted to cover retail-sale commodities of not more than 25 kg or 25 litre that are pre-packed under the Legal Metrology Act, 2009 and bear the required declarations under that Act and the rules made thereunder. The amendment comes into force immediately.

Import policy extension: Free import status for Urad maintained, extending eligibility under Schedule I of the trade policy.
Extension of the Free import classification for Urad (Beans of SPP Vigna Mungo (L.) Hepper) in ITC (HS) 2022 Schedule I, prolonging its Free import status by one year and superseding the prior terminal import date; issued under the Foreign Trade (Development and Regulation) Act and relevant Foreign Trade Policy provisions, and noting administrative approval and file reference.

Import policy for yellow peas: free imports without MIP or port restriction, subject to online registration until specified date.
The import period for yellow peas is extended to 31 May 2025; imports remain "Free" without the Minimum Import Price condition and without port restriction, conditioned on registration in the online Import Monitoring System, and applicable to consignments with Bill of Lading (Shipped on Board) issued on or before 31 May 2025.

Certificate of Inspection requirement limited to EU and specified European countries; temporary exemption for other European rice exports.
The amendment limits the Certificate of Inspection requirement for rice exports under ITC(HS) Schedule-II to EU Member States and the European countries United Kingdom, Iceland, Liechtenstein, Norway and Switzerland; exports to other European countries are temporarily exempt from this inspection-certificate requirement for a defined period from the date of notification.

Export policy change: broken rice reclassified from prohibited to free, enabling immediate exports under ITC HS rules.
Export policy for broken rice under HS code 1006 40 00 has been amended in Schedule-II of the ITC(HS) 2022 from Prohibited to Free, effective immediately, removing the prior ban and allowing exports in accordance with the Foreign Trade Policy and applicable procedural requirements.

Commencement of GST amendment rules: specified provisions scheduled to come into force, fixing operative commencement dates.
Government notification appoints commencement dates for specified provisions of the Goa Goods and Services Tax (Second Amendment) Rules, 2024: Rules 2, 25, 28 and 33 to come into force on 11 February 2025; Rules 8, 38 and clause (ii) of rule 39 to come into force on 1 April 2025, referencing the prior amendment notification published in the Official Gazette and issued under the administrative authority cited.

Customs exemption extension for Yellow Peas prolongs the duty waiver period and takes effect immediately.
Amendment substitutes the terminal date for an import duty exemption for Yellow Peas (HS 0713 10 10), replacing "28th day of February, 2025" with "31st day of May, 2025" in Notification No. 64/2023-Customs, thereby extending the period for Basic Customs Duty and AIDC exemptions; the amendment has immediate effect.

Rate of Duty Change: Lentils (Mosur) imports added to exemption schedule with revised duty treatment under customs notifications.
Amendments to specified customs miscellaneous exemption notifications substitute certain TABLE entries with a 5% rate of duty, insert a new Sl. No. 5A identifying Lentils (Mosur) covered under 0713 40 00, and omit Sl. No. 4 and its entries in another notification, thereby altering exemption and duty treatment for those tariff items. The changes operate through substitution, insertion and omission of TABLE entries in the named principal notifications and take effect on the instrument's stated effective date.

Anti-dumping duty on Trichloro Isocyanuric Acid: duties imposed on imports from specified countries to address dumping and injury.
An anti-dumping duty is imposed on Trichloro Isocyanuric Acid from China PR and Japan after findings of dumped exports, material injury and price undercutting; specified duty rates are listed in the Table by producer and trade flow in foreign currency per metric unit. The duty is payable in Indian currency for a period of five years from notification, subject to earlier change, and the exchange rate for conversion is the rate notified by the Government of India with the relevant date being the bill of entry presentation.

GSTR-8 filing due date extended for e-commerce operator statements under the Andhra Pradesh GST framework.
The time limit for furnishing the statement of outward supplies made through an e-commerce operator in FORM GSTR-8 under section 52(4) of the Andhra Pradesh Goods and Services Tax Act, 2017, read with Rule 67, is extended for December 2024 till 12 January 2025. The extension is issued under the first proviso to section 52(4) read with section 168, on the recommendation of the Goods and Services Tax Council.

Non-resident taxable person return filing deadline extended for FORM GSTR-5 under the GST framework.
The Government of Andhra Pradesh extends the time limit for furnishing the return in FORM GSTR-5 by a non-resident taxable person for the month of December 2024 up to 15 January 2025. The notification is issued under the GST return-filing framework and operates as a procedural extension of the statutory filing deadline for the specified return period and form.

GSTR-3B filing extension for Andhra Pradesh registered persons covers December 2024 and the October to December quarter.
Andhra Pradesh extended the time limit for furnishing FORM GSTR-3B electronically through the common portal for registered persons under the State GST framework. The extension applies to the monthly return for December 2024, allowing filing up to 22 January 2025, and to the quarterly return for October 2024 to December 2024 for the specified class of registered persons.

Retrospective commencement clause corrects the annexure by treating the operative measure as effective from an earlier specified date.
Erratum inserts an omitted concluding commencement clause in the annexure governing amendments under the Tamil Nadu Goods and Services Tax Act, 2017. The clause gives deemed retrospective commencement to the operative measure, treating it as having entered into force from 8 October 2024. It fixes temporal application from that specified prior date and expressly records the commencement basis applicable to the annexure's amendments.

Income exemption under section 10(46) protects welfare board cess, registration fees and bank interest from tax.
Exemption under clause (46) of section 10 grants tax exemption to the Board for cess, registration and renewal fees from building and construction workers, and interest on bank deposits, subject to conditions prohibiting commercial activity, requiring continuity of activities and specified receipts, and mandating filing of income-tax returns under the applicable statutory return-filing requirement.

Notification amendment under Odisha GST substitutes the designated Additional Commissioner of State Tax with Ms. Pratima Mohanty.
Amendment under Section 96 of the Odisha Goods and Services Tax Act substitutes serial number 1 in the earlier notification with a new entry, identifying Ms. Pratima Mohanty as Additional Commissioner of State Tax, Odisha, thereby updating the designated officer in the state's GST notification framework.

Import policy change: platinum imports reclassified to restricted, with high purity platinum alloys exempted under customs schedules.
Amendment reclassifies specified unwrought and powdered platinum import items from Free to Restricted under Chapter 71 of the ITC (HS), while exempting platinum alloys of 99 percent or more purity by weight of platinum from the restriction.

Commencement of GST amendment provisions: specified rules to commence on staged dates with retrospective effect.
Notification appoints commencement dates for specified provisions of the Gujarat Goods and Services Tax (Amendment) Rules, 2024: Rules 2, 24, 27 and 32 to come into force on the eleventh day of February, 2025; Rules 8, 37 and clause (ii) of Rule 38 to come into force on the first day of April, 2025. Issued under section 164 of the Gujarat Goods and Services Tax Act, 2017, the notification is deemed to have come into force from the eleventh day of February, 2025.

GST tax determination authority is assigned for unpaid tax, erroneous refunds and wrongful input tax credit across relevant financial years.
Rajasthan GST adjudication authority is specified for tax determinations involving unpaid or short-paid tax, erroneous refunds, and wrongly availed or utilised input tax credit. For periods up to financial year 2023-24, separate entries apply to matters without fraud and matters involving fraud, wilful misstatement, or suppression of facts. For financial year 2024-25 onward, tax determinations for any reason are assigned to an officer not below the rank of Deputy Director and Revenue Intelligence Officer. The amendment takes immediate effect.