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).
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
Due date for furnishing FORM GSTR-3B for October 2024 is extended to 30 November 2024.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:20 November 2024
Due date for furnishing FORM GSTR-3B for October 2024 is extended to 30 November 2024.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:20 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
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
Table V of Notification No. 02/2017–Central Tax is substituted.Specified Principal Commissioners and Commissioners are empowered to adjudicate DGGI-issued notices.Powers extend across the territory of India for specified sections of the CGST Act.Effective Date of Notification:01 December 2024Previous NotificationNotification No. 02/2017 – Central Tax dated 19 June 2017
Table V of Notification No. 02/2017–Central Tax is substituted.Specified Principal Commissioners and Commissioners are empowered to adjudicate DGGI-issued notices.Powers extend across the territory of India for specified sections of the CGST Act.Effective Date of Notification:01 December 2024Previous NotificationNotification No. 02/2017 – Central Tax dated 19 June 2017
Due date for filing FORM GSTR-3B for October 2024 is extended to 21 November 2024.Extension applies to registered persons having principal place of business in Maharashtra and Jharkhand.Applies to monthly filers under section 39(1).Effective Date of Notification:18 November 2024
Due date for filing FORM GSTR-3B for October 2024 is extended to 21 November 2024.Extension applies to registered persons having principal place of business in Maharashtra and Jharkhand.Applies to monthly filers under section 39(1).Effective Date of Notification:18 November 2024
This corrigendum corrects the term “any property” appearing at page 24, S. No. 5AB, column (2), line 12 and replaces it with “any immovable property.” This eliminates ambiguity and ensures the entry correctly reflects GST applicability on renting of non-residential immovable property under RCM.Issued for earlier notification?Yes — corrects Notification 09/2024–CT (Rate).
This corrigendum corrects the term “any property” appearing at page 24, S. No. 5AB, column (2), line 12 and replaces it with “any immovable property.” This eliminates ambiguity and ensures the entry correctly reflects GST applicability on renting of non-residential immovable property under RCM.Issued for earlier notification?Yes — corrects Notification 09/2024–CT (Rate).
Registered persons receiving metal scrap are included within the scope of section 51.Exclusion is retained for supplies between specified deductors, except recipients of metal scrap.Amendments are made to Notification No. 50/2018–Central Tax.Effective Date of Notification:10 October 2024Previous NotificationNotification No. 50/2018 – Central Tax dated 13 September 2018
Registered persons receiving metal scrap are included within the scope of section 51.Exclusion is retained for supplies between specified deductors, except recipients of metal scrap.Amendments are made to Notification No. 50/2018–Central Tax.Effective Date of Notification:10 October 2024Previous NotificationNotification No. 50/2018 – Central Tax dated 13 September 2018
Persons engaged in supply of metal scrap under Chapters 72 to 81 are excluded from registration exemption.Amendment is made to Notification No. 5/2017–Central Tax to insert a specific proviso.Effective Date of Notification:10 October 2024Previous NotificationNotification No. 5/2017 – Central Tax dated 19 June 2017
Persons engaged in supply of metal scrap under Chapters 72 to 81 are excluded from registration exemption.Amendment is made to Notification No. 5/2017–Central Tax to insert a specific proviso.Effective Date of Notification:10 October 2024Previous NotificationNotification No. 5/2017 – Central Tax dated 19 June 2017
Late fee in excess of ₹25 per day is waived for delayed filing of FORM GSTR-7 from June 2021 onwards.Total late fee is capped at ₹1,000 for such delayed filings.Complete waiver of late fee is granted where tax deducted at source is NIL for the relevant month.Effective Date of Notification:01 November 2024Previous NotificationNotification No. 22/2021 – Central Tax dated 01 June 2021
Late fee in excess of ₹25 per day is waived for delayed filing of FORM GSTR-7 from June 2021 onwards.Total late fee is capped at ₹1,000 for such delayed filings.Complete waiver of late fee is granted where tax deducted at source is NIL for the relevant month.Effective Date of Notification:01 November 2024Previous NotificationNotification No. 22/2021 – Central Tax dated 01 June 2021
