This notification substitutes the tariff entries under S. Nos. 165 and 165A with new headings: 2711 12 00, 2711 13 00, 2711 19 10. These cover specific petroleum gases including liquefied propane and butane. The purpose is to update and align classification with current Customs Tariff revisions for accurate GST rate application.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification substitutes the tariff entries under S. Nos. 165 and 165A with new headings: 2711 12 00, 2711 13 00, 2711 19 10. These cover specific petroleum gases including liquefied propane and butane. The purpose is to update and align classification with current Customs Tariff revisions for accurate GST rate application.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
The time limit for issuance of orders under section 73(9) is extended for recovery of tax short paid or input tax credit wrongly availed. For FY 2018-19, the deadline is extended up to 30 April 2024, and for FY 2019-20 up to 31 August 2024. The extension is issued under section 168A of the CGST Act.Effective Date:28 December 2023
The time limit for issuance of orders under section 73(9) is extended for recovery of tax short paid or input tax credit wrongly availed. For FY 2018-19, the deadline is extended up to 30 April 2024, and for FY 2019-20 up to 31 August 2024. The extension is issued under section 168A of the CGST Act.Effective Date:28 December 2023
The due date for filing FORM GSTR-3B for the month of November 2023 is extended up to 27 December 2023. The extension applies to registered persons having their principal place of business in specified districts of Tamil Nadu. The relief is limited to taxpayers filing monthly returns under section 39(1).Effective Date:20 December 2023
The due date for filing FORM GSTR-3B for the month of November 2023 is extended up to 27 December 2023. The extension applies to registered persons having their principal place of business in specified districts of Tamil Nadu. The relief is limited to taxpayers filing monthly returns under section 39(1).Effective Date:20 December 2023
The scope of biometric-based Aadhaar authentication for GST registration is extended to include the State of Andhra Pradesh. The earlier coverage limited to Gujarat and Puducherry is expanded through substitution. The amendment applies to applicants required to undergo biometric authentication under rule 8 of the CGST Rules.Effective Date:17 November 2023Previous Notification:Notification No. 27/2022 – Central Tax dated 26.12.2022
The scope of biometric-based Aadhaar authentication for GST registration is extended to include the State of Andhra Pradesh. The earlier coverage limited to Gujarat and Puducherry is expanded through substitution. The amendment applies to applicants required to undergo biometric authentication under rule 8 of the CGST Rules.Effective Date:17 November 2023Previous Notification:Notification No. 27/2022 – Central Tax dated 26.12.2022
A special procedure is notified for filing appeals against orders passed under sections 73 or 74 where appeals were not filed within the prescribed time limit. Appeals may be filed in FORM GST APL-01 on or before 31 January 2024. Mandatory pre-deposit of admitted dues and twelve and a half percent of disputed tax is prescribed, subject to a monetary cap. Refund of amounts paid is restricted until disposal of the appeal.Effective Date:2 November 2023
A special procedure is notified for filing appeals against orders passed under sections 73 or 74 where appeals were not filed within the prescribed time limit. Appeals may be filed in FORM GST APL-01 on or before 31 January 2024. Mandatory pre-deposit of admitted dues and twelve and a half percent of disputed tax is prescribed, subject to a monetary cap. Refund of amounts paid is restricted until disposal of the appeal.Effective Date:2 November 2023
The value of services provided by way of corporate guarantee to a related person is deemed as one percent of the guarantee amount or actual consideration, whichever is higher. Procedural amendments are made relating to recovery, attachment of property, registration forms, cancellation orders, and statements filed by e-commerce operators. Changes are also introduced in forms relating to tax practitioners and provisional attachment orders.Effective Date:26 October 2023
The value of services provided by way of corporate guarantee to a related person is deemed as one percent of the guarantee amount or actual consideration, whichever is higher. Procedural amendments are made relating to recovery, attachment of property, registration forms, cancellation orders, and statements filed by e-commerce operators. Changes are also introduced in forms relating to tax practitioners and provisional attachment orders.Effective Date:26 October 2023
A new entry 6AA – Imitation zari thread/yarn made of metallised polyester film or plastic film is inserted into the refund-eligible list. The explanation clarifies that refund of ITC applies only on polyester/plastic film inputs used. This aims to support the textile sector while preventing unintended refund claims on other materials.Issued for earlier notification?Yes — amends Notification 05/2017–CT (Rate).
A new entry 6AA – Imitation zari thread/yarn made of metallised polyester film or plastic film is inserted into the refund-eligible list. The explanation clarifies that refund of ITC applies only on polyester/plastic film inputs used. This aims to support the textile sector while preventing unintended refund claims on other materials.Issued for earlier notification?Yes — amends Notification 05/2017–CT (Rate).
This notification revises the class of recipients under S. No. 6 of Notification 4/2017. The amended entry now specifies that the recipient must be the Central Government (excluding Ministry of Railways), State Government, Union Territory, or a local authority. This corrects scope and prevents unintended application of reverse charge on Indian Railways.Issued for earlier notification?Yes — amends Notification 04/2017–CT (Rate).
This notification revises the class of recipients under S. No. 6 of Notification 4/2017. The amended entry now specifies that the recipient must be the Central Government (excluding Ministry of Railways), State Government, Union Territory, or a local authority. This corrects scope and prevents unintended application of reverse charge on Indian Railways.Issued for earlier notification?Yes — amends Notification 04/2017–CT (Rate).
A new entry 94A is inserted into the exemption Schedule, covering food preparations of millet flour (≥70% millets) that are not pre-packaged and labelled. This aligns with the government’s objective of reducing GST burden on basic millet-based foods and complements the changes made under Notification 17/2023.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
A new entry 94A is inserted into the exemption Schedule, covering food preparations of millet flour (≥70% millets) that are not pre-packaged and labelled. This aligns with the government’s objective of reducing GST burden on basic millet-based foods and complements the changes made under Notification 17/2023.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
This notification changes the phrase “omnibus or any other motor vehicle” to “or any other motor vehicle except omnibus”, reversing the earlier implication. It also inserts a new clause making passenger transport by omnibus taxable under Section 9(5), except where the supplier is a company. A new definition of “company” is also inserted. This realigns e-commerce liability rules for passenger transport.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
This notification changes the phrase “omnibus or any other motor vehicle” to “or any other motor vehicle except omnibus”, reversing the earlier implication. It also inserts a new clause making passenger transport by omnibus taxable under Section 9(5), except where the supplier is a company. A new definition of “company” is also inserted. This realigns e-commerce liability rules for passenger transport.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
