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

CGST Notification

Notification No. 16/2024-Central Tax, Dated 06^th August, 2024

The notification specifies the effective dates for the implementation of different sections of the Act. The provisions of Section 13 of the Finance Act, 2024, will come into force on October 1, 2024. The provisions of Sections 11 and 12 of the Finance Act, 2024, will come into force on April 1, 2025.

Notification No. 15/2024-Central Tax, Dated 10^th July, 2024

The Central Government, following GST Council recommendations, has amended Notification No. 52/2018-Central Tax dated September 20, 2018. The amendment changes the tax rate from "half per cent." to "0.25 per cent." in the specified notification.

Notification No. 14/2024-Central Tax, Dated 10^th July, 2024

The Commissioner, using powers from Section 44 of the CGST Act, 2017, and based on GST Council recommendations, exempts registered persons with a turnover up to two crore rupees in the financial year 2023-24 from filing an annual return.

Notification No. 13/2024-Central Tax, Dated 10^th July, 2024

The notification seeks to rescind Notification No. 27/2022-Central Tax dated December 26, 2022. This rescission is effective from the date of publication in the Official Gazette

Notification No. 12/2024-Central Tax, Dated 10^th July, 2024

The CBIC's notification on the Central Goods and Services Tax (Amendment) Rules, 2024, introduces several changes based on GST Council recommendations. These include the introduction of Form GSTR-1A and Rule 89 explained new procedure for refunding additional IGST paid due to the upward price revision of exported goods. Amendment in Rule 39 to provide mechanism for distribution of credit by Input Service Distributor. New Rule 95B for refund of tax paid on inward supplies of goods received by Canteen Stores Department.

Notification No. 11/2024-Central Tax, Dated 30^th May, 2024

Vide this notification the district of Kotputli-Behrorhas been assigned to CGST Alwar Commissionerate

Notification No. 10/2024-Central Tax, Dated 29^th May, 2024

This is an amendment to Notification No. 02/2017-Central Tax, dated 19th June 2017 redefining the territorial jurisdiction of Alwar, Jaipur and Udaipur in the state of Rajasthan. This is effective from 05/08/2023.

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.