GST INDIA Biz
GST India .biz — Notification Details
Detailed GST Notification Information
Download

Notification No. 09/2024

Date: October 8, 2024
Subject: Amendment to Notification 13/2017–CT (Rate) to include renting of non-residential property under RCM.
Description:

A new entry 5AB is inserted to cover “service by way of renting of any property other than residential dwelling,” making the registered recipient liable under RCM when the supplier is unregistered. This expands reverse charge coverage for commercial immovable property renting. (Later clarified via corrigendum to mean “any immovable property”).

Issued for earlier notification?

Yes — amends Notification 13/2017–CT (Rate).

Other Notifications

06/2024

A new entry S. No. 8 is inserted, covering metal scrap under Chapters 72–81. U...

Read More
22/2023

Last date for availing waiver of late fee for delayed filing of FORM GSTR-4 is e...

Read More
62/2019

This notification notifies a special procedure under section 148 for registered ...

Read More