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
Registered persons may apply for rectification of orders issued under sections 73, 74, 107 or 108 where ITC is now admissible under section 16(5) or 16(6).Application for rectification is required to be filed electronically within six months from the date of notification.Rectified orders are to be issued by the original adjudicating authority and uploaded in prescribed electronic forms.Effective Date of Notification:08 October 2024
Registered persons may apply for rectification of orders issued under sections 73, 74, 107 or 108 where ITC is now admissible under section 16(5) or 16(6).Application for rectification is required to be filed electronically within six months from the date of notification.Rectified orders are to be issued by the original adjudicating authority and uploaded in prescribed electronic forms.Effective Date of Notification:08 October 2024
Registered persons issued notice, statement or order under section 128A may make payment of tax up to 31 March 2025 for waiver of interest or penalty.In cases where orders are passed pursuant to appellate directions under section 75(2), payment may be made within six months from the date of redetermination order.The notification specifies separate timelines based on the nature of proceedings.Effective Date of Notification:01 November 2024
Registered persons issued notice, statement or order under section 128A may make payment of tax up to 31 March 2025 for waiver of interest or penalty.In cases where orders are passed pursuant to appellate directions under section 75(2), payment may be made within six months from the date of redetermination order.The notification specifies separate timelines based on the nature of proceedings.Effective Date of Notification:01 November 2024
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).
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).
