Late fee waiver for delayed GSTR-9C filings if subsequently filed by specified deadline; excess fees waived, no refunds.
Waiver of excess late fees under section 47 is granted where taxpayers required to file reconciliation statement in FORM GSTR-9C with FORM GSTR-9 failed to do so but furnished FORM GSTR-9C subsequently on or before 31st March, 2025; waiver applies to amounts in excess of the late fee payable up to the date of filing FORM GSTR-9 and is issued under section 128, with no refund of late fee already paid.

Temporary Identification Number enables non-registrants required to pay GST to receive temporary IDs and follow registration process.
The amendment adds rule 16A empowering the proper officer to grant a temporary identification number to persons not liable to registration but required to make payments under the Act, with the grant documented in Part B of FORM GST REG-12. It also revises rule 19(1) to include intimations in FORM GST CMP-02 and amends rule 87(4) to reference rule 16A. FORM GST REG-12 is replaced by a two-part form recording temporary registration or temporary identification number grants and directing applicants to apply for proper registration within ninety days.

Input tax credit rectification procedure enables electronic applications to correct prior demand where credit is now available.
Notifies a special rectification procedure under section 148 for registered persons to electronically apply, using Annexure A, to the original authority to rectify orders under sections 73/74/107/108 that confirmed demand for wrong availment of input tax credit due to contravention of subsection (4) of section 16 where that credit is now eligible under subsequent provisions; authorities should decide preferably within three months and upload rectified-order summaries in the prescribed statutory forms, with rectification limited to the eligible input tax credit and natural justice observed if adversely affecting the person.

Waiver of interest and penalty under Section 128A allows specified registered persons to pay by notified deadlines for relief.
Notification under Section 128A prescribes deadlines by which specified classes of registered persons must pay tax stated in a notice, statement or order to obtain waiver of interest, penalty, or both, distinguishing between persons issued notices under Section 128A and persons whose tax is redetermined by a proper officer pursuant to appellate direction; the notification is effective from the 1st day of November, 2024, and sets the payment deadline for redetermined cases as ending on completion of six months from the proper officer's order.

Input Service Distributor credit rules and section 128A waiver procedure updated across West Bengal GST forms and compliance rules.
The amendments update West Bengal GST rules by revising Input Service Distributor credit distribution, inserting a time limit for tax invoices in reverse charge cases, and extending multiple recovery and demand provisions to proceedings under section 74A. They also modify refund and appeal-related rules and forms, reduce pre-deposit limits in appeal forms, and prescribe a new electronic procedure under section 128A for waiver of interest or penalty, or both, through FORM GST SPL-01 to SPL-08.

Late fee waiver for delayed GSTR-9C filing where excess fee is waived if reconciliation statement is furnished within the prescribed deadline.
The State waives the portion of late fee exceeding the amount payable up to the date of furnishing FORM GSTR-9 for specified past financial years for registered persons required to file FORM GSTR-9C who failed to file it with FORM GSTR-9 but who furnish FORM GSTR-9C subsequently by the prescribed last date; no refund is available for late fees already paid for delayed furnishing of FORM GSTR-9C.

Temporary identification number: officers may grant temporary IDs to persons required to make GST payments and record specified details.
A new rule creates a temporary identification number for persons not liable to registration but required to make payment under the Act; grants are documented in Part B of a revised FORM GST REG-12 which specifies identity, contact, bank-account details, effective date and temporary ID, and directs recipients to apply for proper registration within ninety days, with a copy of the order sent to corresponding jurisdictional authorities.

Countervailing duty imposed on saccharin imports from China, maintaining subsidy remedy and applying for a specified period.
Imposition of a countervailing duty on Saccharin in all its forms originating in or exported from China PR follows the designated authority's finding that cessation would likely cause recurrence of subsidization and injury. The duty applies to tariff item 2925 11 00, is levied as a percentage of the CIF value payable in Indian currency, and is imposed for five years from publication unless revoked, superseded or amended. The notification sets the exchange rate determination and defines CIF value as the assessable value under the Customs Act.

Waiver of late fee for delayed GSTR 9C filings permits excess late fee relief where reconciliation filed by end March deadline.
Waiver of late fee is granted for registered persons required to furnish a reconciliation statement in FORM GSTR-9C who failed to submit it with the annual return in FORM GSTR-9; the waiver removes the amount of late fee in excess of that payable up to the date of furnishing FORM GSTR-9 for the financial years 2017 18 to 2022 23, provided FORM GSTR-9C is furnished subsequently by the end March filing deadline in 2025. No refund of late fee already paid is available.

Temporary identification number introduced; payment-only persons may be issued a temporary ID and must seek formal registration promptly.
The amendment inserts rule 16A empowering a proper officer to grant a temporary identification number to persons not liable for registration but required to make payments under the Act, recorded in Part B of FORM GST REG-12; related amendments to rule 19(1) and rule 87(4) align composition taxpayer intimations and portal references with the new mechanism, and a substituted FORM GST REG-12 prescribes Parts A and B, essential particulars, a direction to apply for formal registration within ninety days, and transmission to jurisdictional authorities.

Food inputs for approved nutrition schemes are included in the Madhya Pradesh SGST rate notification with retrospective effect.
Madhya Pradesh SGST rate notification is amended to include food inputs for specified food supplies under ICDS or similar schemes approved by the Central or a State Government. The amendment is deemed to have taken effect from 16 January 2025.

Composition levy exclusion: amendment narrows eligibility by excluding corporates and composition taxpayers, with retrospective effect.
Amendment adds exclusions in the notification Table: at serial 4 insert "other than a body corporate" after "Any person"; at serial 5AB insert "other than a person who has opted to pay tax under composition levy" after "Any registered person". The amendment is effected under section 9(3) of the Madhya Pradesh GST Act and is declared to have retrospective effect from the stated commencement date.

Definition of specified premises revised to align with central notification, changing GST notification effect from April implementation.
The amendment substitutes item (c) in the Explanation of the earlier Madhya Pradesh GST notification so that "specified premises" adopts the meaning assigned in clause (xxxvi) of paragraph 4 of notification No. 11/2017-Central Tax (Rate); the change is made under the State's power under the Madhya Pradesh GST Act and is effective from the first day of April, 2025.

GST exemption for Motor Vehicle Accident Fund insurance services introduced; insurer definition aligned with Insurance Act and training partner added.
Amendment substitutes "transmission and distribution" with "transmission or distribution" for serial 25A, inserts serial 36B to exempt from GST services of insurance provided by the Motor Vehicle Accident Fund funded by insurers' contributions from third party motor insurance premiums, adds a training partner approved by the National Skill Development Corporation as item (f) at serial 69, omits item (w) in paragraph 2 with a future effective date, and inserts a definition equating "insurer" to the meaning in the Insurance Act; the notification is given retrospective effect.

GST schedule amendment adds Gene Therapy and revises pre-packaged and labelled criteria for specified retail-sale commodities.
The Madhya Pradesh SGST notification inserts serial number 105A for Gene Therapy in the Schedule to the notification dated 30 June 2017. It also replaces the definition of "pre-packaged and labelled" to cover retail-sale commodities of not more than 25 kilograms or 25 litres that are pre-packed and subject to mandatory package or label declarations under the Legal Metrology Act, 2009 and its rules. The amendments are deemed effective from 16 January 2025.

Fortified Rice Kernel classification receives revised SGST schedule treatment, alongside an updated definition of pre-packaged and labelled commodities.
Madhya Pradesh SGST rate notification is amended to insert Fortified Rice Kernel (FRK) under the 2.5% Schedule and include FRK in the relevant 9% Schedule entry. The explanation of "pre-packaged and labelled" is substituted to cover retail-sale commodities in packages of not more than 25 kg or 25 litres that are pre-packed and required to bear legal metrology declarations. The amendments are deemed effective from 16 January 2025.

Specified premises status for hotel accommodation now operates through premises-wise opt-in and opt-out declarations with continuing effect.
Madhya Pradesh SGST revises "specified premises" for hotel accommodation services, covering premises exceeding the prescribed daily accommodation-value threshold and premises voluntarily declared by suppliers or registration applicants. Registered suppliers may opt in during the prescribed preceding-financial-year period, while applicants may declare status shortly after registration acknowledgement. The status continues in later financial years unless an opt-out declaration is filed. Prescribed separate, premises-wise formats govern opt-in and opt-out declarations.

Madhya Pradesh SGST exemption notification amends the specified table rate for serial number 4, effective from January 2025.
The Madhya Pradesh SGST exemption notification issued under section 11 of the Madhya Pradesh Goods and Services Tax Act, 2017 is amended by substituting the rate shown against serial number 4 in column (4) of its table. The specified rate is increased from 6% to 9%. The amendment, made in the public interest on the Council's recommendations, is deemed effective from 16 January 2025.

Statement of income distribution: electronic filing and reporting requirements for trusts and funds to authorities and recipients.
Persons responsible for paying or crediting income on behalf of business trusts, securitisation trusts and investment funds must electronically furnish prescribed e Forms to the tax commissioner of the jurisdiction where the entity's principal office is situated and provide downloadable, verified statements to unit holders or investors. Forms 64A-64F set out detailed itemisation by heads of income, recipient identification, required attachments and accountant verification; the tax systems administration must specify filing procedures, portal standards, and security, archival and retrieval policies.

Appellate authority appointments centralize appeal jurisdiction by specified cadres to hear GST assessment orders across divisions.
Appointment of Appellate Authorities under the Telangana Goods and Services Tax Act, 2017 is made pursuant to section 3 read with section 4(1), section 2(8) and section 107(1) of the Act and Rule 109A of the Rules, designating specified cadres to hear appeals against orders of adjudicating authorities and setting out the divisions and corresponding appellate officers, with an operative commencement date.