GST appellate authority appointments allocate territorial jurisdiction and confer rule-based appellate powers on designated Additional Commissioners.
Specified Zonal Additional Commissioners of State Tax are appointed as Appellate Authorities under the Madhya Pradesh GST Act and rule 109A of the Madhya Pradesh GST Rules. They may exercise the powers and perform the duties assigned to Appellate Authorities. Territorial jurisdiction is allocated across Indore Zone-01 and Jabalpur Zone, Indore Zone-02 and Gwalior Zone, and Bhopal Zone. Earlier notifications are superseded, subject to preservation of the notification dated 14 January 2020.

Appointment to Advance Ruling Authority: Senior Joint Commissioner appointed as member under the West Bengal GST Act.
The Governor, exercising authority under section 96(2) of the West Bengal Goods and Services Tax Act, 2017, appoints Sri Jaydip Kumar Chakrabarti, Senior Joint Commissioner of State Tax, as a member of the West Bengal Authority for Advance Ruling, by official notification and specifies the commencement of the appointment as notified by the Finance Department, Revenue.

Customs exemption condition removal alters applicability for specified tariff entries under amendment, effective immediately by government action.
Amendment to Notification No. 50/2017-Customs replaces the entry "84" with "-" in column (6) for S.No. 551 and S.No. 555, thereby removing the specified conditional restriction for those tariff entries; the change is made under statutory powers in the Customs and Customs Tariff Acts and comes into force with immediate effect.

Designation amendment replaces Joint Commissioner wording with Additional Commissioner, Trade and Taxes in Delhi notification.
Corrigendum replaces the phrase "An officer not below the rank of Joint Commissioner" in the cited Finance Department notification with Additional Commissioner, Trade and Taxes, Department of Trade and Taxes, Delhi, and declares that the remainder of the notification remains unchanged.

Late fee waiver for registered persons filing Form GSTR-9C with annual return by the specified compliance deadline.
State authority waives the portion of late fee that exceeds the late fee payable up to the date of furnishing FORM GSTR-9 for registered persons who failed to submit FORM GSTR-9C with the annual return but who subsequently furnish FORM GSTR-9C within the prescribed compliance window; no refund of late fee already paid is available.

Temporary identification number for non-registrants enables payment compliance while requiring subsequent registration application within prescribed period.
The rules authorize issuance of a temporary identification number where a person is not liable to registration but must make payments under the Act; the proper officer may grant the temporary ID and record it in Part B of FORM GST REG-12. The amendment substitutes FORM GST REG-12 to provide Part A for temporary registration/suo moto registration and Part B for temporary identification numbers, prescribes required particulars and bank details, and directs that recipients apply for proper registration within a specified period. Amendments to rule 19(1) and rule 87(4) reference the new provisions.

Authorised Importer Premises clearance enables eligible importers to store and clear specified imports under automated customs permission.
These regulations permit eligible importers holding Authorised Economic Operator Tier II/III status to move, store, examine and clear specified imported goods at designated Authorised Importer Premises within licensed bonded warehouses. Applicants must register with the Commissioner in the prescribed Form, undergo verification, declare intent in the bill of entry, and obtain automated electronic permission unless exceptions apply. Movement is under bond with sealing and custody obligations; importers must provide continuity bonds, maintain records, facilitate examination, clear or remove goods within the prescribed period, and remain subject to suspension, penalty and possible Board exemptions.

Specified premises definition updated; Maharashtra adopts central notification clause and substitutes Explanation item (c) before commencement.
The notification amends the Explanation to Notification No. 17/2017-State Tax (Rate) by substituting item (c) so that "specified premises" has the same meaning as assigned in clause (xxxvi) of paragraph 4 of Notification No. 11/2017-Central Tax (Rate). The amendment is made under the State's power in section 9(5) of the Maharashtra GST Act and replaces the prior wording of item (c) in the principal notification.

State Tax Rate amendment excludes body corporates and composition taxpayers from specified entries, effective from January.
The notification amends specified table entries in the State Tax (Rate) notification to exclude certain taxpayers: serial number 4 is revised to apply to "Any person other than a body corporate", and serial number 5AB is revised to apply to "Any registered person other than a person who has opted to pay tax under composition levy". The amendments take effect from 16th January 2025.

Insurance services to Motor Vehicle Accident Fund exempted; transmission or distribution wording altered and 'insurer' defined.
The notification amends the State Tax (Rate) schedule by substituting "transmission or distribution" for "transmission and distribution", inserting a new entry granting a nil rate for insurance services by the Motor Vehicle Accident Fund funded by insurers' contributions from third party motor insurance premiums, adding a training partner approved by the National Skill Development Corporation as an exempt entity, omitting item (w) from paragraph 2, and defining insurer by reference to the Insurance Act; the amendment is effective 16 January 2025.

GST rate amendment increases tax on specified goods/services under Maharashtra notification, altering prior notified rate and coming into effect.
Amends the prior State Tax (Rate) notification by substituting the rate entry in the TABLE against S. No. 4, column (4), replacing the earlier notified rate with a new higher rate; the amendment is made under the Maharashtra GST Act on Council recommendation and public interest, and the notification specifies an operative commencement date in January 2025.

Tax rate amendment: adds 'food inputs for (a) above' to supplies for ICDS premix schemes under Maharashtra GST.
The notification inserts after the existing entry for "(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government," the words and symbols "(c) food inputs for (a) above." under the Table to Notification No. 39/2017-State Tax (Rate), thereby expressly including food inputs related to ICDS or similar approved schemes within the notification's operative classification; the amendment takes effect from the 16th day of January, 2025.

Specified premises definition updated to adopt clause reference, affecting e commerce operator tax liability effective April 1, 2025.
Substitutes item (c) in the Explanation to define specified premises by reference to clause (xxxvi) of paragraph 4 of the notification issued under G.O.(P) No.72/2017/TAXES, thereby aligning the definition used in the notification that imposes e commerce operator tax liability for specified intrastate supplies of services; amendment takes effect from 1 April 2025 and implements GST Council recommendations.

Reverse charge modifications exclude bodies corporate and composition taxpayers from specified reverse charge obligations under state GST notification.
The amendment narrows the notification on supplies taxable on reverse charge: at serial number 4, "Any person" is qualified to "Any person other than a body corporate," and at serial number 5AB, "Any registered person" is qualified to "Any registered person other than a person who has opted to pay tax under composition levy." These changes are effective from 16th January, 2025.

GST treatment for Motor Vehicle Accident Fund insurance services clarified, with nil tax on insurer contributions from third party premiums.
The notification amends the principal Kerala SGST schedule by replacing "transmission and distribution" with "transmission or distribution", inserting a new exempt entry for insurance services provided by the Motor Vehicle Accident Fund funded by insurers' contributions from third party motor insurance premiums (nil tax), and adding a training partner approved by the National Skill Development Corporation as an exempt recipient. It omits item (w) in paragraph 2 and adds a definition equating "insurer" with its meaning under the Insurance Act, 1938. The notification is effective from 16th January, 2025.

Specified premises designation for hotel accommodation: standardized opt in/opt out declarations determine GST treatment for premises.
The amendment substitutes the definition of specified premises, qualifying a premises as specified where prior year hotel accommodation supply exceeded the stated per unit threshold, or where a registered supplier or registration applicant files an opt in declaration within prescribed periods; it adds Annexures VII-IX prescribing opt in and opt out declaration forms, requires separate filings per premises, and sets filing windows and post registration timelines for the declarations.

SGST amendment expands covered supplies to include food inputs linked to fortified rice premix, effective retroactively.
The Government amends the Table in G.O.(P) No.156/2017/TAXES by inserting "(c) food inputs for (a) above" after the entry for "(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government," effective retrospectively from 16 January 2025.

Gene therapy classification added to GST schedule; revised definition of pre-packaged and labelled commodities affects compliance obligations.
Amendment inserts Gene Therapy into the notification Schedule as a new entry and replaces the Explanation's clause (ii) with a definition of "pre-packaged and labelled" commodities intended for retail sale in packages not exceeding 25 kg or 25 litres, pre-packed as per the Legal Metrology Act where the package or label must bear required declarations; the notification is effective from 16th January, 2025.

GST amendment: Fortified Rice Kernel explicitly classified and packaging definition for retail commodities clarified under legal metrology.
The amendment adds Fortified Rice Kernel (FRK) as a distinct entry in the GST schedule and appends FRK to an existing cereal description, thereby explicitly classifying FRK for GST purposes; it also substitutes the Explanation to define "pre-packaged and labelled" as retail packages not exceeding 25 kg or 25 litres that must bear the declarations required under the Legal Metrology Act, 2009 and rules.

Technical Member qualification relaxation enables gazetted officers meeting government-service requirements to serve on GST appellate tribunal benches.
Eligibility for appointment as Technical Member (State) to the State Benches of the Goods and Services Tax Appellate Tribunal in Goa is relaxed for officers of the Government of Goa. For ten years from publication, eligibility requires at least twenty-five years of government service as a Gazetted Officer, replacing the Group A or equivalent service requirement. All remaining appointment conditions continue to apply.