Extension of return filing deadline: non-resident taxable persons granted additional time to furnish FORM GSTR-5 for December.
Extension granted for furnishing FORM GSTR-5 by a non-resident taxable person for December 2024, under statutory powers and applicable GST rules, setting the extended submission deadline as the fifteenth day of January 2025; the notification takes effect on the tenth day of January 2025 and is issued by the Commissioner as an administrative order.

Extension of return filing deadline for Input Service Distributors: FORM GSTR-6 due date postponed to facilitate compliance.
Extension of time granted for furnishing returns by Input Service Distributors in FORM GSTR-6 for the month of December, 2024: the Commissioner, under sub section (6) of section 39 read with section 168 of the Bihar Goods and Services Tax Act, 2017 and rule 65 of the Bihar GST Rules, 2017, extended the filing deadline to the fifteenth day of January, 2025, with the notification specifying its commencement date and administrative file reference.

TDS Return Extension: due date for furnishing GSTR-7 for December extended to 12 January 2025.
The Commissioner, under sub-section (6) of section 39 read with section 168 of the Bihar Goods and Services Tax Act, 2017 and on Council recommendations, extends the time for registered persons required to deduct tax at source under section 51 to furnish returns in FORM GSTR-7 for December, 2024, until the 12th day of January, 2025, under sub-section (3) of section 39 read with rule 66 of the Bihar GST Rules; the notification takes effect from 10 January, 2025.

Extension of GSTR-8 filing deadline granted, allowing deferred submission of e commerce outward supplies statement to a later statutory date.
Extension of time granted for furnishing the statement of outward supplies effected through an e-commerce operator in FORM GSTR-8 for the month of December, 2024, issued under the proviso to the filing obligation in section 52 read with the Act's general empowering provision and rule 67 of the State GST Rules, setting a new cutoff for submission and identifying the statutory basis for the Commissioner's extension power.

Scope of taxable property narrowed to immovable property, altering prior wording and affecting GST applicability under state notification.
Corrigendum substitutes "any property" with "any immovable property" against serial number 5AB in Notification No. 9/2024-State Tax (Rate), thereby narrowing the scope of that entry; the amendment takes effect retrospectively from the ninth day of December two thousand twenty-four.

Rescission of prior GST notifications ends their operation under section 128, revoking earlier departmental directives.
The Governor, exercising statutory rescission power under the Bihar Goods and Services Tax Act, rescinds Commercial Taxes Department notifications S.O. 453 and S.O. 454 published in the Bihar Gazette, and records that the rescission takes effect from the stated commencement date, terminating the operative force of those notifications.

Time limit extension for GSTR-1 filings: deadlines moved to January for December and quarterly 2024 filers.
The amendment extends the time limit for furnishing details of outward supplies in FORM GSTR-1: for registered persons filing under the primary return obligation for December 2024 until the thirteenth day of January 2025, and for registered persons filing under the proviso (quarterly filers for October-December 2024) until the fifteenth day of January 2025; the amendment takes effect from the tenth day of January 2025.

Due date extension for GSTR-3B returns: alternate filing deadlines set for classes of registered persons.
Extension of the due date for furnishing FORM GSTR-3B is granted for specified return periods and classes of registered persons. The Commissioner extends the time for the monthly return for December 2024 to a later date in January 2025 and similarly extends the quarterly return for October-December 2024 for two classes of registrants, assigning distinct alternate due dates based on the principal place of business; the extension applies to electronic filing through the common portal and is effective from an identified date in January 2025.

GST Suvidha Kendra network updated, substituting the facilitation centres list under rule eight of Bihar GST rules.
The Commissioner substitutes the table in Notification No. S.O. 448 dated 04.09.2024 with a new schedule that lists designated GST Suvidha Kendras (facilitation centres) by jurisdictional State Tax circle, division, and precise office addresses across Bihar; the amendment prescribes the official locations for GST facilitation services and is recorded with the departmental file reference and signature of the Commissioner State Tax cum Secretary.

REIT investment conditions clarified: expanded asset classes, hedging via interest rate derivatives and strict disclosure requirements.
Amendments broaden permissible REIT assets and cash equivalents, add a definition of common infrastructure permitting excess-sale subject to audited disclosure, allow investments in service companies and qualifying mutual fund units, permit interest rate derivatives solely for hedging, and restrict infrastructure investments to cases where REITs earn fixed rental income without operational risk, with illustrative conditions in Schedule XI.

Exemption under section 10(46A): National Mission for Clean Ganga notified as authority, effective assessment year 2024-25.
Notification designates the National Mission for Clean Ganga as an authority entitled to exemption from specified income under the Income-tax Act, effective assessment year 2024-25, conditional on continued status as an authority under the Environment (Protection) Act and carrying out one or more of the specified purposes.

Tax Collected at Source on specified high value goods: sellers must collect TCS at time of receipt against sale.
Notification designates specified categories of goods as subject to Tax Collected at Source (TCS) where the goods' value exceeds ten lakh rupees, requiring the seller to collect TCS at the time of receipt against sale for listed high value items, including watches, art pieces, collectibles, yachts and similar craft, sunglasses, bags, shoes, sports equipment, home theatre systems, and certain horses; the notification is effective on publication in the Official Gazette.

Collection at source expanded to additional consumer and luxury goods, requiring reporting under Form 27EQ quarterly.
Amendment to Form No. 27EQ annexure adds specified goods to Note 11 to require collection at source under section 206C, listing items such as wrist watches, art pieces, collectibles, yachts and similar vessels, sunglasses, bags, shoes, sportswear and equipment, home theatre systems, and horses for racing and polo, each with a distinct code for quarterly reporting.

Coastal port designation expands to include Rohini Yard Jetty, extending coastal trade connectivity within Maharashtra.
The Central Board of Indirect Taxes and Customs amends Notification No. 64/1994-Customs (N.T.) by inserting a new entry in the Table against serial number 9 for the State of Maharashtra: (52) Rohini Yard Jetty, Rohini Village, Raigad, thereby designating that jetty as a coastal port for coastal trade with all ports in India.

Scope of exemption expanded to include metal scrap supplies between registered persons, altering notification coverage accordingly.
Amendment inserts a clause treating registered persons receiving metal scrap (Chapters 72-81 of the Customs Tariff) from other registered persons as covered by the notification, and substitutes the third proviso to exclude supplies between specified persons under the underlying provision while carving out the newly added metal scrap recipient; effective from 10 October 2024.

Refund limitation: No refund where tax was already discharged for mixed period demands; appeal scope may be narrowed by intimation.
Rule 164 is amended to bar refunds for tax, interest, or penalty already discharged before these rules where a notice includes demands partly for the covered period and partly for other periods; and to allow an applicant to inform the appellate authority that they will not pursue the appeal for the covered period, enabling the authority to decide only on the remaining period, with such intimation treated as a deemed withdrawal for the covered period.

Renting of immovable property other than residential dwelling now specified as taxable service affecting registered and unregistered persons.
The notification inserts serial number 5AB into Notification No. 13/2017-State Tax (Rate), classifying service by way of renting of any immovable property other than residential dwelling as a taxable service. The entry specifies the taxable persons as any unregistered person and any registered person, thereby covering supplies by providers irrespective of registration status, and operates from the stated effective date as an amendment to the principal notification.

Refund availability limited where a single demand spans mixed periods; appellant may partially withdraw appeal by intimation.
The amendments provide that no refund is available for tax, interest, or penalty already discharged in full before these rules commenced where a single notice includes demands partly for the specified statutory period and partly for other periods. They further allow an appellant to notify the Appellate Authority or Tribunal that they do not wish to pursue the appeal for the specified period instead of withdrawing the appeal, whereupon the authority shall decide on the remaining period; such notification is treated as a deemed withdrawal to the extent of the specified period from 1 July, 2017 to 31 March, 2020 (or part thereof).

Refund restriction for taxes already discharged where mixed-period demand allows partial appeal withdrawal and orders for remaining period.
Amendment to rule 164 provides that where a single notice includes a demand partially for the specified period and partially for other periods, no refund is available for tax, interest or penalty already discharged for the entire period prior to notification; the applicant may inform the appellate authority that they will not pursue the appeal for the specified period, and the authority shall then decide and pass orders only for the remaining period, with the appeal deemed withdrawn to the extent of that intimation for the referenced historical period.

Interest and penalty waiver procedures establish electronic applications, payment conditions, scrutiny, deemed approval, and appeal restoration for eligible GST demands.
The amendments operationalise waiver of interest and penalty for eligible demands under section 73 through electronic applications in FORM GST SPL-01 or SPL-02. Applicants must provide demand and payment details, make the requisite tax payment, and submit proof of withdrawal of any appeal or writ petition where applicable. The proper officer may issue a notice and provide a hearing, accept eligible applications through FORM GST SPL-05, or reject them through FORM GST SPL-07. Timely inaction results in deemed approval. Required unpaid additional tax or residual interest or penalty can render an approved waiver void.