The Notifications as initially published is presented. Subsequent amendments is not updated in the respective Notifications.

CGST Notification

Notification No. 09/2024-Central Tax, Dated 12^th April, 2024

The newly introduced proviso extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns under sub-section (1) of section 39 of the CGST Act for the tax period of March 2024. The extension moves the deadline to April 12, 2024.

Notification No. 08/2024-Central Tax, Dated 10^th April, 2024

The specific change involves substituting the date "1^st day of April, 2024" with "15^th day of May, 2024" in paragraph 4 of the notification No. 04/2024-Central Tax . The amendment comes into force from the 1^st day of April, 2024.

Notification No. 07/2024-Central Tax, Dated 08^th April, 2024

The notified rate of interest per annum for the specified class of registered persons is set to 'Nil'. This provision offers relief to a specific group of taxpayers who missed their filing deadlines under the GST Act.

Notification No. 06/2024-Central Tax, Dated 22^nd February, 2024

This notification notifies the "Public Tech Platform for Frictionless Credit" (an open architecture information technology platform, conceptualised by the Reserve Bank of India) as the designated system for sharing information through the common portal based on consent, to facilitate credit-related processes or transactions under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017

Notification No. 05/2024-Central Tax, Dated 30^th January, 2024

Amendment in Notification No. 02/2017-CT dated 19th June, 2017.

Notification No. 04/2024-Central Tax, Dated 5^th January, 2024

Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods.

Notification No. 03/2024-Central Tax, Dated 5^th January, 2024

Seeks to rescind Notification No. 30/2023-CT dated 31^st July, 2023

Notification No. 02/2024-Central Tax, Dated 5^th January, 2024

Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu.

Notification No. 01/2024-Central Tax, Dated 5^th January, 2024

Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu.