This notification modifies RCM applicability by adding the words “other than a body corporate” to S. No. 4, thereby restricting the class of recipients liable under RCM. It also amends S. No. 5AB to exclude persons paying tax under the composition scheme from RCM liability. These changes streamline RCM applicability for specified service categories.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
This notification modifies RCM applicability by adding the words “other than a body corporate” to S. No. 4, thereby restricting the class of recipients liable under RCM. It also amends S. No. 5AB to exclude persons paying tax under the composition scheme from RCM liability. These changes streamline RCM applicability for specified service categories.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
This notification makes a targeted amendment to the Explanation of Notification 17/2017. It substitutes clause (c) with a new definition stating that “specified premises” shall have the meaning assigned in clause (xxxvi) of paragraph 4 of Notification 11/2017–CT (Rate). The objective is to harmonize cross-references and ensure uniformity between rate notifications. No other structural change is introduced.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
This notification makes a targeted amendment to the Explanation of Notification 17/2017. It substitutes clause (c) with a new definition stating that “specified premises” shall have the meaning assigned in clause (xxxvi) of paragraph 4 of Notification 11/2017–CT (Rate). The objective is to harmonize cross-references and ensure uniformity between rate notifications. No other structural change is introduced.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
The notification amends Notification No. 83/2020 – Central Tax to extend the time limit for filing FORM GSTR-1. For registered persons filing returns under section 39(1), the due date for the tax period December 2024 is extended. For registered persons filing returns under the proviso to section 39(1), the due date for the tax period October to December 2024 is also extended. The extension is granted based on the recommendations of the GST Council.Effective Date of Notification:10 January 2025Previous Notification:Notification No. 83/2020 – Central Tax dated 10 November 2020 (as last amended by Notification No. 09/2024 – Central Tax dated 12 April 2024).
The notification amends Notification No. 83/2020 – Central Tax to extend the time limit for filing FORM GSTR-1. For registered persons filing returns under section 39(1), the due date for the tax period December 2024 is extended. For registered persons filing returns under the proviso to section 39(1), the due date for the tax period October to December 2024 is also extended. The extension is granted based on the recommendations of the GST Council.Effective Date of Notification:10 January 2025Previous Notification:Notification No. 83/2020 – Central Tax dated 10 November 2020 (as last amended by Notification No. 09/2024 – Central Tax dated 12 April 2024).
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
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
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-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-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
Rules relating to invoicing timelines, interest calculation, refunds, detention, and demand proceedings are amended.New rule 47A is inserted for time limit of invoice issuance under reverse charge.Procedural framework for waiver of interest and penalty under section 128A is operationalised.Multiple rules are aligned to incorporate section 74A with effect from 1 November 2024.Effective Date of Notification:08 October 2024
Rules relating to invoicing timelines, interest calculation, refunds, detention, and demand proceedings are amended.New rule 47A is inserted for time limit of invoice issuance under reverse charge.Procedural framework for waiver of interest and penalty under section 128A is operationalised.Multiple rules are aligned to incorporate section 74A with effect from 1 November 2024.Effective Date of Notification:08 October 2024
Specific Additional or Joint Commissioners are appointed to adjudicate listed show cause notices.Appointments relate to notices issued under sections 73, 74, 122, 125 and 127.The notification applies to named noticees and identified DGGI investigations.Effective Date of Notification:27 November 2024
Specific Additional or Joint Commissioners are appointed to adjudicate listed show cause notices.Appointments relate to notices issued under sections 73, 74, 122, 125 and 127.The notification applies to named noticees and identified DGGI investigations.Effective Date of Notification:27 November 2024
