A new rule 16A is inserted to provide for grant of temporary identification number to persons required to make payment without registration.Amendments are made in rules 19 and 87 to align with the new temporary identification mechanism.FORM GST REG-12 is substituted to incorporate provisions for temporary registration and temporary identification number.Effective Date of Notification:23 January 2025
A new rule 16A is inserted to provide for grant of temporary identification number to persons required to make payment without registration.Amendments are made in rules 19 and 87 to align with the new temporary identification mechanism.FORM GST REG-12 is substituted to incorporate provisions for temporary registration and temporary identification number.Effective Date of Notification:23 January 2025
Late fee payable under section 47 is waived in excess of the amount payable up to the date of furnishing FORM GSTR-9.The waiver applies for financial years 2017-18 to 2022-23.The benefit is available where FORM GSTR-9C is furnished on or before 31 March 2025.No refund of late fee already paid is allowed.Effective Date of Notification:23 January 2025
Late fee payable under section 47 is waived in excess of the amount payable up to the date of furnishing FORM GSTR-9.The waiver applies for financial years 2017-18 to 2022-23.The benefit is available where FORM GSTR-9C is furnished on or before 31 March 2025.No refund of late fee already paid is allowed.Effective Date of Notification:23 January 2025
This notification inserts S. No. 98B – Fortified Rice Kernel (FRK) under Schedule I (2.5%). It also inserts FRK reference in Schedule III. Further, it substitutes the definition of “pre-packaged and labelled”, aligning it with the Legal Metrology Act requirements for packages up to 25 kg/litre. The move ensures consistency in classification of packaged commodities for GST rate purposes.Issued for earlier notification?Yes — amends Notification 1/2017–CT (Rate).
This notification inserts S. No. 98B – Fortified Rice Kernel (FRK) under Schedule I (2.5%). It also inserts FRK reference in Schedule III. Further, it substitutes the definition of “pre-packaged and labelled”, aligning it with the Legal Metrology Act requirements for packages up to 25 kg/litre. The move ensures consistency in classification of packaged commodities for GST rate purposes.Issued for earlier notification?Yes — amends Notification 1/2017–CT (Rate).
A new entry 105A – Gene Therapy is inserted into the exemption Schedule of Notification 2/2017. The notification also substitutes the explanation defining “pre-packaged and labelled”, bringing it in line with updated Legal Metrology Act interpretations. This ensures uniform exemption treatment of medical and scientific products.Issued for earlier notification?Yes — amends Notification 2/2017–CT (Rate).
A new entry 105A – Gene Therapy is inserted into the exemption Schedule of Notification 2/2017. The notification also substitutes the explanation defining “pre-packaged and labelled”, bringing it in line with updated Legal Metrology Act interpretations. This ensures uniform exemption treatment of medical and scientific products.Issued for earlier notification?Yes — amends Notification 2/2017–CT (Rate).
This notification adds item “(c) food inputs for (a) above” under S. No. 1 of Notification 39/2017, thereby extending concessional GST benefit to food inputs used for fortified rice kernel supply under ICDS or similar schemes. It broadens the scope of eligible inputs for welfare-based fortified rice programs.Issued for earlier notification?Yes — amends Notification 39/2017–CT (Rate).
This notification adds item “(c) food inputs for (a) above” under S. No. 1 of Notification 39/2017, thereby extending concessional GST benefit to food inputs used for fortified rice kernel supply under ICDS or similar schemes. It broadens the scope of eligible inputs for welfare-based fortified rice programs.Issued for earlier notification?Yes — amends Notification 39/2017–CT (Rate).
This notification substitutes the GST rate from 6% to 9% for the entry at S. No. 4 of Notification 8/2018. This upward revision aligns the rate with the restructured GST rate framework applicable to similar service categories. No other interpretational change is introduced.Issued for earlier notification?Yes — amends Notification 8/2018–CT (Rate).
This notification substitutes the GST rate from 6% to 9% for the entry at S. No. 4 of Notification 8/2018. This upward revision aligns the rate with the restructured GST rate framework applicable to similar service categories. No other interpretational change is introduced.Issued for earlier notification?Yes — amends Notification 8/2018–CT (Rate).
This notification omits clause (xxxv) and substitutes clause (xxxvi) to redefine “Specified premises” for hotel accommodation services based on tariff value or declarations filed by suppliers or new registrants. It also inserts Annexures VII, VIII, IX, providing formats for opt-in and opt-out declarations for specified premises. These changes operationalize a structured compliance mechanism for hotel accommodation taxation.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification omits clause (xxxv) and substitutes clause (xxxvi) to redefine “Specified premises” for hotel accommodation services based on tariff value or declarations filed by suppliers or new registrants. It also inserts Annexures VII, VIII, IX, providing formats for opt-in and opt-out declarations for specified premises. These changes operationalize a structured compliance mechanism for hotel accommodation taxation.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification modifies RCM applicability by adding the words “other than a body corporate” to S. No. 4, thereby restricting the class of recipients liable under RCM. It also amends S. No. 5AB to exclude persons paying tax under the composition scheme from RCM liability. These changes streamline RCM applicability for specified service categories.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
This notification modifies RCM applicability by adding the words “other than a body corporate” to S. No. 4, thereby restricting the class of recipients liable under RCM. It also amends S. No. 5AB to exclude persons paying tax under the composition scheme from RCM liability. These changes streamline RCM applicability for specified service categories.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
This notification makes a targeted amendment to the Explanation of Notification 17/2017. It substitutes clause (c) with a new definition stating that “specified premises” shall have the meaning assigned in clause (xxxvi) of paragraph 4 of Notification 11/2017–CT (Rate). The objective is to harmonize cross-references and ensure uniformity between rate notifications. No other structural change is introduced.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
This notification makes a targeted amendment to the Explanation of Notification 17/2017. It substitutes clause (c) with a new definition stating that “specified premises” shall have the meaning assigned in clause (xxxvi) of paragraph 4 of Notification 11/2017–CT (Rate). The objective is to harmonize cross-references and ensure uniformity between rate notifications. No other structural change is introduced.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
This notification amends Schedule I and Schedule III of Notification No. 1/2017–Integrated Tax (Rate) to include Fortified Rice Kernel (FRK) under the relevant tariff entry and to expressly cover FRK in specified food preparations. It also substitutes the definition of “pre-packaged and labelled” to align it with the Legal Metrology Act, 2009, prescribing a uniform interpretation based on retail packages up to 25 kg or 25 litres. These amendments aim to remove ambiguity and ensure consistent levy of IGST.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Schedule I and Schedule III of Notification No. 1/2017–Integrated Tax (Rate) to include Fortified Rice Kernel (FRK) under the relevant tariff entry and to expressly cover FRK in specified food preparations. It also substitutes the definition of “pre-packaged and labelled” to align it with the Legal Metrology Act, 2009, prescribing a uniform interpretation based on retail packages up to 25 kg or 25 litres. These amendments aim to remove ambiguity and ensure consistent levy of IGST.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
