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

CGST Notification

Notification No. 31/2024-Central Tax, Dated 13^th December, 2024

The Central Board of Indirect Taxes and Customs (CBIC), exercising powers under the Central GST Act, 2017, and the Integrated GST Act, 2017, has designated specific officers to adjudicate notices issued by the Directorate General of GST Intelligence (DGGI).

Notification No. 30/2024-Central Tax, Dated 10^th December, 2024

This notification, issued under the Central Goods and Services Tax Act, 2017, extends the due date for filing GSTR-3B for October 2024 to December 11, 2024. This extension applies specifically to registered taxpayers whose principal place of business is in Murshidabad, West Bengal. The notification takes effect retroactively from November 20, 2024.

Notification No. 29/2024-Central Tax, Dated 27^th November, 2024

This notification has extended the due date for filing GSTR-3B for October 2024 to November 30, 2024, for registered taxpayers in Manipur. This extension, effective from November 20, 2024

Notification No. 28/2024-Central Tax, Dated 27^th November, 2024

The notification seeks to appoint a common adjudicating authority for handling Show Cause Notices (SCNs) issued by the Directorate General of GST Intelligence (DGGI).

Notification No. 27/2024-Central Tax, Dated 25^th November, 2024

Amends Notification No. 02/2017-Central Tax dated June 19, 2017. The amendment replaces Table V, grants powers to Additional Commissioners or Joint Commissioners of Central Tax to pass orders on notices issued by officers of the Directorate General of GST Intelligence. It comes into effect from 1^st day of December, 2024

Notification No. 26/2024-Central Tax, Dated 18^th November, 2024

The due date for filing GSTR-3B returns for October 2024 is extended upto 21^st November 2024. This extension is specifically for registered persons whose principal place of business is in Maharashtra and Jharkhand.

Notification No. 25/2024-Central Tax, Dated 09^th October, 2024

Amendment to Notification No. 50/2018-Central Tax. It includes registered persons receiving metal scrap (Chapters 72 to 81 of the Customs Tariff Act, 1975) from other registered persons. The amendment effect from October 10, 2024.

Notification No. 24/2024-Central Tax, Dated 09^th October, 2024

A new proviso has been inserted. Metal scrap covered under Chapters 72 to 81 of the Customs Tariff Act, 1975. This amendment effect from October 10, 2024.

Notification No. 23/2024-Central Tax, Dated 08^th October, 2024

The notification, effective from November 1, 2024, waives part of the late fee under Section 47 of the CGST Act for delayed filing of GSTR-7 returns starting from June 2021. 25rupees per day for delayed filing.

Notification No. 22/2024-Central Tax, Dated 08^th October, 2024

Central Government has notified the special procedure for rectification of for Input Tax Credit Orders issued under Section 73, 74, 107, 108 which confirming demand for wrong availment of input tax credit. The affected taxpayer must submit an application for rectification electronically within six months from the notification’s issuance date.

Notification No. 21/2024-Central Tax, Dated 08^th October, 2024

The notification specifies the tax payments related to notices, statements, or orders issued under section 128A. For registered persons who have received a notice, statement, or order under section 128A, the deadline for payment to qualify for waiver of interest/penalties is March 31, 2025. The notification will effect on November 1, 2024.

Notification No. 20/2024-Central Tax, Dated 08^th October, 2024

This notification introduce various changes to the GST Rules. Rule 47A, 164 was inserted. Rule 86(4B) , 89(4A),89(4B) ,96(10) are omitted. New forms (GST SPL-01 to GST SPL-08) are introduced with Effective from 01.11.2024.

Notification No. 19/2024-Central Tax, Dated 30^th September, 2024

From April 1, 2025, the designated Authority under Section 171 will no longer accept requests to examine if input tax credits or reductions in tax rates have resulted in corresponding reductions in the prices of goods or services. The notification comes into effect from the date of its publication in the Official Gazette.

Notification No. 18/2024-Central Tax, Dated 30^th September, 2024

The Central Government, based on the GST Council's recommendations, has empowered the Principal Bench of the Appellate Tribunal (under Section 109 of the GST Act) to assess whether input tax credits or tax rate reductions have resulted in a corresponding decrease in the prices of goods and services. This notification will take effect from October 1, 2024.

Notification No. 17/2024-Central Tax, Dated 27^th September, 2024

It states that sections 118, 142, 148, and 150 of the Act will take effect from the date the notification is published in the Official Gazette, while the remaining provisions-sections 114 to 117, 119 to 141, 143 to 147, 149, and 151 to 157 will come into force on November 1, 2024.

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.