This notification omits clause (xxxv) and substitutes clause (xxxvi) to redefine “Specified premises” for hotel accommodation services based on tariff value or declarations filed by suppliers or new registrants. It also inserts Annexures VII, VIII, IX, providing formats for opt-in and opt-out declarations for specified premises. These changes operationalize a structured compliance mechanism for hotel accommodation taxation.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification omits clause (xxxv) and substitutes clause (xxxvi) to redefine “Specified premises” for hotel accommodation services based on tariff value or declarations filed by suppliers or new registrants. It also inserts Annexures VII, VIII, IX, providing formats for opt-in and opt-out declarations for specified premises. These changes operationalize a structured compliance mechanism for hotel accommodation taxation.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification substitutes the GST rate from 6% to 9% for the entry at S. No. 4 of Notification 8/2018. This upward revision aligns the rate with the restructured GST rate framework applicable to similar service categories. No other interpretational change is introduced.Issued for earlier notification?Yes — amends Notification 8/2018–CT (Rate).
This notification substitutes the GST rate from 6% to 9% for the entry at S. No. 4 of Notification 8/2018. This upward revision aligns the rate with the restructured GST rate framework applicable to similar service categories. No other interpretational change is introduced.Issued for earlier notification?Yes — amends Notification 8/2018–CT (Rate).
This notification adds item “(c) food inputs for (a) above” under S. No. 1 of Notification 39/2017, thereby extending concessional GST benefit to food inputs used for fortified rice kernel supply under ICDS or similar schemes. It broadens the scope of eligible inputs for welfare-based fortified rice programs.Issued for earlier notification?Yes — amends Notification 39/2017–CT (Rate).
This notification adds item “(c) food inputs for (a) above” under S. No. 1 of Notification 39/2017, thereby extending concessional GST benefit to food inputs used for fortified rice kernel supply under ICDS or similar schemes. It broadens the scope of eligible inputs for welfare-based fortified rice programs.Issued for earlier notification?Yes — amends Notification 39/2017–CT (Rate).
A new entry 105A – Gene Therapy is inserted into the exemption Schedule of Notification 2/2017. The notification also substitutes the explanation defining “pre-packaged and labelled”, bringing it in line with updated Legal Metrology Act interpretations. This ensures uniform exemption treatment of medical and scientific products.Issued for earlier notification?Yes — amends Notification 2/2017–CT (Rate).
A new entry 105A – Gene Therapy is inserted into the exemption Schedule of Notification 2/2017. The notification also substitutes the explanation defining “pre-packaged and labelled”, bringing it in line with updated Legal Metrology Act interpretations. This ensures uniform exemption treatment of medical and scientific products.Issued for earlier notification?Yes — amends Notification 2/2017–CT (Rate).
This notification inserts S. No. 98B – Fortified Rice Kernel (FRK) under Schedule I (2.5%). It also inserts FRK reference in Schedule III. Further, it substitutes the definition of “pre-packaged and labelled”, aligning it with the Legal Metrology Act requirements for packages up to 25 kg/litre. The move ensures consistency in classification of packaged commodities for GST rate purposes.Issued for earlier notification?Yes — amends Notification 1/2017–CT (Rate).
This notification inserts S. No. 98B – Fortified Rice Kernel (FRK) under Schedule I (2.5%). It also inserts FRK reference in Schedule III. Further, it substitutes the definition of “pre-packaged and labelled”, aligning it with the Legal Metrology Act requirements for packages up to 25 kg/litre. The move ensures consistency in classification of packaged commodities for GST rate purposes.Issued for earlier notification?Yes — amends Notification 1/2017–CT (Rate).
Time limit for furnishing FORM GSTR-8 for December 2024 is extended.The revised due date for filing the statement is 12 January 2025.The extension applies to e-commerce operators under section 52(4).Effective Date of Notification:10 January 2025
Time limit for furnishing FORM GSTR-8 for December 2024 is extended.The revised due date for filing the statement is 12 January 2025.The extension applies to e-commerce operators under section 52(4).Effective Date of Notification:10 January 2025
Time limit for furnishing FORM GSTR-7 for December 2024 is extended.The revised due date for filing the return is 12 January 2025.The extension applies to registered persons deducting tax under section 51.Effective Date of Notification:10 January 2025
Time limit for furnishing FORM GSTR-7 for December 2024 is extended.The revised due date for filing the return is 12 January 2025.The extension applies to registered persons deducting tax under section 51.Effective Date of Notification:10 January 2025
Time limit for furnishing FORM GSTR-6 for December 2024 is extended.The revised due date for filing the return is 15 January 2025.The extension applies to Input Service Distributors under section 39(4).Effective Date of Notification:10 January 2025
Time limit for furnishing FORM GSTR-6 for December 2024 is extended.The revised due date for filing the return is 15 January 2025.The extension applies to Input Service Distributors under section 39(4).Effective Date of Notification:10 January 2025
Time limit for furnishing FORM GSTR-5 for December 2024 is extended.The extended due date for filing the return is 15 January 2025.The extension applies to non-resident taxable persons under section 39(5).Effective Date of Notification:10 January 2025
Time limit for furnishing FORM GSTR-5 for December 2024 is extended.The extended due date for filing the return is 15 January 2025.The extension applies to non-resident taxable persons under section 39(5).Effective Date of Notification:10 January 2025
Due date for filing FORM GSTR-3B for December 2024 is extended up to 22 January 2025 for registered persons under section 39(1).For quarterly filers under proviso to section 39(1), due dates for October–December 2024 are extended based on State-wise classification.Registered persons in specified States and Union Territories are allowed filing up to 24 January 2025 or 26 January 2025, as applicable.Effective Date of Notification:10 January 2025
Due date for filing FORM GSTR-3B for December 2024 is extended up to 22 January 2025 for registered persons under section 39(1).For quarterly filers under proviso to section 39(1), due dates for October–December 2024 are extended based on State-wise classification.Registered persons in specified States and Union Territories are allowed filing up to 24 January 2025 or 26 January 2025, as applicable.Effective Date of Notification:10 January 2025
