📌 No. 01/2024 – Central Tax:
The Government of India's Ministry of Finance has issued a notification (No. 01/2024 – Central Tax) that extends the due date for furnishing the return in FORM GSTR-3B for the month of November, 2023 until the 10th day of January, 2024. This extension applies to registered persons whose principal place of business is in the districts of Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu and who are required to furnish return under sub- section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017. This notification shall come into force with effect from 20th day of December, 2023.
📌 No. 02/2024 – Central Tax:
The Government of India's Ministry of Finance has issued a notification amending the Central Goods and Services Tax (CGST) Rules, 2017. The amendment applies to registered persons whose principal place of business is in specific districts of Tamil Nadu.
According to the amendment, these registered persons are required to furnish their annual return for the financial year 2022-2023 by January 10, 2024. Additionally, they must also submit a self-certified reconciliation statement along with the annual return by the same date.
The notification also mentions that these amendments will come into force on December 31, 2023, and the Central Government has made these rules based on recommendations from the Council. The principal rules were last amended on October 26, 2023.
📌 No. 03/2024 – Central Tax:
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 03/2024- Central Tax) rescinding an earlier notification (No. 30/2023-CT, dated July 31, 2023) related to section 148 of the Central Goods and Services Tax Act, 2017. This rescission will not affect any actions taken before it comes into force on January 1, 2024. The notification was issued on January 5, 2024.
📌 No. 04/2024 – Central Tax:
This is a notification from the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India regarding a special procedure for registered persons engaged in manufacturing certain goods. The notification applies to goods falling under specific tariff items, sub-headings, headings, or chapters as mentioned in the corresponding entry in column (2) of the schedule appended to the notification.
The special procedure requires registered persons to furnish details of packing machines being used for filling and packing of packages in FORM GST SRM-I electronically on the common portal within 30 days of the notification coming into effect or within 15 days of grant of registration, whichever is later. Any additional filling and packing machine installed at the registered place of business must be furnished within 24 hours of such installation in PART (B) of Table 6 of FORM GST SRM-I.
Upon furnishing of such details, a unique registration number will be generated for each machine on the common portal. The registered person must also furnish the production capacity of his manufacturing unit or his machines, if submitted or declared to any other government department or any other agency or organisation, in Table 7 of FORM GST SRM-I on the common portal.
The registered person must also submit a special statement for each month in FORM GST SRM-II, electronically on the common portal, on or before the 10th day of the month succeeding such month. Additionally, a certificate of Chartered Engineer must be uploaded in FORM GST SRM-III for machines declared by the taxpayer in Table 6 of FORM GST SRM-I. This notification will come into effect from 1st day of April, 2024.
The schedule lists the tariff items, headings, sub-headings, and descriptions of goods to which this notification applies, including pan masala, unmanufactured tobacco, tobacco refuse, hookah or gudaku tobacco, smoking mixtures for pipes and cigarettes, chewing tobacco, filter khaini, preparations containing chewing tobacco, jarda scented tobacco, snuff, preparations containing snuff,
📌 No. 05/2024 – Central Tax:
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 05/2024 – Central Tax) on 30th January, 2024 regarding further amendments in the notification No. 02/2017-Central Tax, dated 19th June, 2017. The amendment is related to the insertion of figure and letter "411069," in column (3), in clause (ii) of serial number 83 in Table II of the principal notification. The amendment is made under the powers granted by section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 and section 3 of the Integrated Goods and Services Tax Act, 2017.
📌 No. 10/2024 – Central Tax:
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It announces further amendments to a previous notification regarding the Central Goods and Services Tax (CGST) and Integrated Goods and Services Tax (IGST) Acts of 2017. The amendments are related to the districts of Rajasthan that are specified in Table II of the previous notification. Specifically, the serial numbers and entries for Alwar, Jaipur, Jodhpur, and Udaipur districts have been substituted with new ones, and these changes will be deemed to have been effective from August 5, 2023. The notification is signed by Raghavendra Pal Singh, Director.
📌 No. 11/2024 – Central Tax:
This is a notification from the Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs regarding further amendments to the Central Goods and Services Tax (CGST) Act, 2017 and the Integrated Goods and Services Tax (IGST) Act, 2017. The amendments are being made to the notification number 02/2017-Central Tax, dated June 19, 2017. Specifically, the notification makes changes to Table II, serial number 7 by substituting certain words and omitting certain words at serial number 49. The principal notification was last amended on May 29, 2024.
📌No. 16/2024 – Central Tax:
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 16/2024) appointing October 1, 2024, as the date on which the provisions of section 13 of the Finance Act, 2024 will come into force. Additionally, April 1, 2025, has been appointed as the date on which the provisions of sections 11 and 12 of the same Act will come into force.
📌 No. 17/2024 – Central Tax
This is a notification from the Indian Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It announces the implementation of certain provisions of the Finance (No. 2) Act, 2024. Specifically, sections 118, 142, 148, and 150 will come into force on the date of publication of this notification in the Official Gazette. Additionally, sections 114 to 117, 119 to 141, 143 to 147, 149, and 151 to 157 will come into force on November 1st, 2024. The notification is signed by the Under Secretary, Raushan Kumar.
📌 No. 18/2024 – Central Tax
The Government of India has issued a notification (No. 18/2024 – Central Tax) that empowers the Principal Bench of the Appellate Tribunal to examine whether input tax credits availed by any registered person or the reduction in tax rate have actually resulted in a commensurate reduction in the price of goods or services supplied by that person. This power has been granted in exercise of the powers conferred by section 171 and section 109 of the Central Goods and Services Tax Act, 2017, based on the recommendations of the Goods and Services Tax Council. The notification will come into force on October 1, 2024.
📌 No. 19/2024 – Central Tax
The Government of India's Ministry of Finance has issued a notification regarding the Central Goods and Services Tax Act, 2017. According to this notification, the Central Government has appointed April 1, 2025, as the date from which the Authority referred to in section 171 of the Act shall not accept any request for examination as to whether input tax credits availed or the reduction in tax rate have actually resulted in a commensurate reduction in the price of goods or services supplied by a registered person. This notification shall come into force on the date of its publication in the Official Gazette.
📌 No. 26/2024 – Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It extends the due date for furnishing the return in FORM GSTR-3B for the month of October, 2024 till the twenty-first day of November, 2024. This extension applies to registered persons whose principal place of business is in the states of Maharashtra and Jharkhand, and who are required to furnish a return under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017. This notification was issued in exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017.
📌 No. 27/2024 – Central Tax
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs issued a notification (No. 27/2024-Central Tax) on November 25, 2024 to amend the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017. The amendment substitutes Table V in the earlier notification (No. 02/2017-Central Tax) with a new table outlining the powers of Additional Commissioner or Joint Commissioner of Central Tax to pass an order or decision in respect of notices issued by the officers of Directorate General of Goods and Services Tax Intelligence under certain sections of the Act. This notification will come into effect from December 1, 2024.
📌 No. 28/2024 – Central Tax
This is a notification from the Central Board of Indirect Taxes and Customs (CBIC) of the Government of India, Ministry of Finance, Department of Revenue. It appoints various officers as adjudicating authorities for passing orders or decisions in respect of show cause notices issued to certain noticees by the Directorate General of Goods and Services Tax Intelligence under sections 73, 74, 122, 125, and 127 of the Central Goods and Services Tax Act, 2017.
The table lists the name and address of the noticee, the show cause notice number, date, and issuing authority, and the name of the adjudicating authority. The adjudicating authorities are Joint Commissioner or Additional Commissioner, Central Goods and Services Tax and Central Excise, Thane Commissionerate, holding the charge of adjudication of DGGI cases.
The noticees listed in the table are Memo Technology Private Limited, Shellify Info Technology Private Limited, Rocketfy Technology Private Limited, Grape Info Technology Private Limited, Belz Tech Private Limited, Bytechat Business Solutions Pvt. Ltd., Par Online Services Private Limited, Havefun Solutions Private Limited, Surflour E-Commerce Private Limited, Technopress Private Limited, Yescom Gaming Solution Private Limited, Yescom Technology Private Limited, Libradeck Private Limited, Magical Paradise Tech Private Limited, Virtual Silver Technology Private Limited, Brizley Enterprises Private Limited, Lefin Infotech Pvt. Ltd., Kulpoon Business Solutions Private Limited, MatamaalSolutio Private Limited, Baba Nanak Financial Services Limited, Agiledev Private Limited, Bitware Private Limited, Klazex Technologies Private Limited, Leo Games Private Limited, Aasanvish Technology Private Limited, Esmaster E-Commerce Private Limited, Frukzella Enterprises Private Limited, Filfilly Tradex Private Limited, Onery Tradex Private Limited, Didatech Private Limited, Spherisol Technology Private Limited, Lairee Trademart Pvt. Ltd., Rilino Trademart Private Limited, Urrite Tradex Private Limited, Sohmee Tradex Private Limited, Moppomobi Technologies Private Limited
📌 No. 29/2024 – Central Tax:
This is a notification from the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs in India. It announces that the due date for furnishing the return in FORM GSTR-3B for the month of October 2024 has been extended to November 30, 2024 for registered persons whose principal place of business is in the State of Manipur and are required to furnish return under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017. This notification is effective from November 20, 2024.
📌 No. 31/2024 – Central Tax:
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification appointing certain officers to pass orders or decisions in respect of show cause notices issued to various noticees by the Directorate General of Goods and Services Tax Intelligence under sections 73, 74, 122, 125 and 127 of the Central Goods and Services Tax Act, 2017. The noticees and the corresponding show cause notices, as well as the appointed adjudicating authorities, are listed in a table in the notification. The notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (II) on December 13, 2024.
📌 No. 09/2024 – Central Tax:
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs issued a notification (No. 09/2024 – Central Tax) on April 12, 2024. The notification amends the previous notification (No. 83/2020 – Central Tax) dated November 10, 2020. The amendment extends the deadline for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish return under section 39 of the Central Goods and Services Tax Act, 2017. The new deadline for the tax period March, 2024 is April 12, 2024. This notification is deemed to have come into force on April 11, 2024.
📌 No. 13/2024 – Central Tax:
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It rescinds (i.e., cancels or revokes) an earlier notification (No. 27/2022 - Central Tax, dated 26th December 2022) related to sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017. The rescission comes into effect from the date of publication of this notification in the Official Gazette. This change does not affect things done or omitted to be done before the rescission. The notification is signed by Raghavendra Pal Singh, Director.
📌 No. 14/2024 – Central Tax:
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 14/2024) exempting registered persons with an aggregate turnover of up to two crore rupees in the financial year 2023-24 from filing the annual return for that financial year. This exemption is being granted in exercise of the powers conferred by the first proviso to section 44 of the Central Goods and Services Tax Act, 2017, based on the recommendations of the Council. The notification was issued in New Delhi on July 10, 2024.
📌 No. 15/2024 – Central Tax
The Government of India, Ministry of Finance, Department of Revenue issued a notification (No. 15/2024 - Central Tax) on July 10, 2024. This notification amends the previous notification (No. 52/2018 - Central Tax) dated September 20, 2018. The amendment substitutes the words "half per cent" with "0.25 per cent" in the said notification. This amendment will come into force from the date of its publication in the official gazette. The principal notification No. 52/2018 - Central Tax was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) on September 20, 2018.
📌 No. 30/2024 – Central Tax
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 30/2024 – Central Tax) extending the due date for filing the GSTR-3B form for the month of October 2024 to December 11, 2024, for registered persons whose principal place of business is in the Murshidabad district of West Bengal. This extension is applicable to those required to furnish returns under section 39(1) read with rule 61(1)(i) of the Central Goods and Services Tax Rules, 2017. This notification is deemed to have come into force on November 20, 2024.
📌 No. 20/2024 – Central Tax
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification amending the Central Goods and Services Tax (CGST) Rules, 2017. The amendment includes changes to various rules such as rule 36, rule 46, rule 47, rule 66, rule 86, rule 88B, rule 88D, rule 89, rule 96, rule 96B, rule 121, rule 142, and insertion of a new rule 164. These amendments will come into force on the date of their publication in the Official Gazette, except for certain provisions which have a specific effective date mentioned in the notification. The amendments aim to provide clarity and make certain procedural changes in the CGST Rules, 2017.
📌 No. 21/2024 – Central Tax
This notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, pertains to the Central Goods and Services Tax Act, 2017. It specifies the dates up to which certain registered persons can make payments for tax due as per various notices, statements, or orders, in order to waive interest, penalty, or both. The first category of registered persons have until March 31, 2025, while the second category have six months from the date of issuance of the order by the proper officer redetermining tax under section 73 of the said Act. The notification will come into effect on November 1, 2024.
📌 No. 22/2024 – Central Tax
The Indian government has issued a notification regarding a special procedure for rectifying orders related to wrong availment of input tax credit (ITC) under the Central Goods and Services Tax (CGST) Act, 2017. The procedure applies to registered persons against whom any order has been issued under sections 73, 74, 107, or 108 of the CGST Act, confirming demand for wrong availment of ITC due to contravention of sub-section (4) of section 16. However, the ITC is now available as per sub-section (5) or (6) of section 16, and no appeal has been filed against the order.
The registered person must file an electronic application for rectification within six months from the date of issuance of the notification, along with the required information in the prescribed format. The proper officer for carrying out the rectification will be the authority who had issued the original order, and they must take a decision on the application and issue the rectified order within three months from the date of the application. The rectification should only be made in respect of demand for such ITC which has been alleged to be wrongly availed in contravention of provisions of sub-section (4) of section 16, but where such ITC is now available as per the provisions of sub-section (5) or (6) of the said section 16. If the rectification adversely affects the registered person, the principles of natural justice shall be followed by the authority carrying out the rectification.
📌 No. 23/2024 – Central Tax
This is a notification from the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India. It waives the late fee for failure to furnish the GSTR-7 return for the month of June 2021 onwards, by any registered person required to deduct tax at source under the Central Goods and Services Tax Act, 2017. The waiver is applicable for late fee amounts exceeding 25 rupees per day, up to a maximum of 1,000 rupees. The late fee will also be waived entirely if the total amount of central tax deducted at source for a month is nil. This notification will come into force on November 1, 2024.
📌 No. 24/2024 – Central Tax
The Government of India has issued a notification (No. 24/2024-Central Tax) making amendments to an earlier notification (No. 5/2017- Central Tax) regarding the Central Goods and Services Tax Act, 2017. The amendment exempts any person engaged in the supply of metal scrap, as specified in Chapters 72 to 81 of the Customs Tariff Act, 1975, from the provisions of the earlier notification. This amendment will come into effect on October 10, 2024.
📌 No. 25/2024 – Central Tax
The Government of India, Ministry of Finance, Department of Revenue has issued a notification (No. 25/2024-Central Tax) to amend the Central Goods and Services Tax Act, 2017. The amendment adds a new clause (d) to the existing notification, which applies to any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 from other registered persons. The third proviso of the notification is also being substituted to exclude the supply of goods or services between one person and another person specified under clauses (a), (b), (c), and (d) of sub-section (1) of Section 51 of the Act, except for the person referred to in clause (d) of this notification. This notification will come into force from October 10, 2024.
📌 No. 06/2024 – Central Tax
The Indian government has issued a notification (No. 06/2024 – Central Tax) announcing that the "Public Tech Platform for Frictionless Credit" will be the system with which information may be shared by the common portal, based on consent, under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017. The Public Tech Platform for Frictionless Credit is an open architecture IT platform developed by Reserve Bank Innovation Hub, a wholly owned subsidiary of the Reserve Bank of India, to ensure access of information from various data sources digitally and facilitate the operations of a large ecosystem of credit. The platform will allow financial service providers and multiple data service providers to converge using standard and protocol driven architecture, open and shared API framework. The notification was issued by the Central Government on the recommendations of the Council, and is exercised under section 158A of the Central Goods and Services Tax Act, 2017 and section 20 of the Integrated Goods and Services Tax Act, 2017.
📌 No. 07/2024 – Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs issued a notification (No. 07/2024 – Central Tax) on April 8, 2024. The notification sets the rate of interest per annum to be 'Nil' for a specific class of registered persons who failed to furnish the GSTR-3B return for certain months due to technical glitches on the portal. The registered persons mentioned in the table, having specific GST Identification Numbers, are liable to furnish the return under section 39 of the Act but could not file the return for the mentioned months by the due date. However, they had sufficient balance in their electronic cash or credit ledger or had deposited the required amount through challan. The interest will be 'Nil' from the due date of filing the GSTR-3B return to the actual date of furnishing such return.
📌 No. 08/2024 – Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 08/2024- Central Tax) to amend the previous notification (No. 04/2024-Central Tax) regarding the Central Goods and Services Tax Act, 2017. The amendment changes the date from "1st day of April, 2024" to "15th day of May, 2024" in paragraph 4 of the original notification. This amended notification will come into force from 1st day of April, 2024.
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