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).
New entries are inserted for:• 25A – services ancillary to transmission & distribution of electricity (e.g., metering, testing, shifting lines).• 44A – R&D services funded by Govt. Entities or notified institutions.• 66A – affiliation services by Education Boards to Govt./Govt-aided schools.Entry 69 is substituted entirely to align with the new National Council for Vocational Education and Training (NCVET) framework; related definitional corrections are also made. These changes modernize exemptions in light of updated national skill and education standards.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
New entries are inserted for:• 25A – services ancillary to transmission & distribution of electricity (e.g., metering, testing, shifting lines).• 44A – R&D services funded by Govt. Entities or notified institutions.• 66A – affiliation services by Education Boards to Govt./Govt-aided schools.Entry 69 is substituted entirely to align with the new National Council for Vocational Education and Training (NCVET) framework; related definitional corrections are also made. These changes modernize exemptions in light of updated national skill and education standards.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
A new item (ivb) is inserted under S. No. 8 of Notification 11/2017, covering passenger transport by helicopter on a seat-share basis, taxable at 2.5% with ITC restrictions. Additionally, item (vii) is updated to include this new category. This facilitates GST clarity for helicopter-based regional and charter mobility services.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
A new item (ivb) is inserted under S. No. 8 of Notification 11/2017, covering passenger transport by helicopter on a seat-share basis, taxable at 2.5% with ITC restrictions. Additionally, item (vii) is updated to include this new category. This facilitates GST clarity for helicopter-based regional and charter mobility services.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
A new entry S. No. 8 is inserted, covering metal scrap under Chapters 72–81. Under this change, any unregistered person supplying metal scrap to any registered person triggers reverse charge liability on the recipient. This expands RCM applicability in the scrap sector to curb tax evasion and improve compliance.Issued for earlier notification?Yes — amends Notification 4/2017–CT (Rate).
A new entry S. No. 8 is inserted, covering metal scrap under Chapters 72–81. Under this change, any unregistered person supplying metal scrap to any registered person triggers reverse charge liability on the recipient. This expands RCM applicability in the scrap sector to curb tax evasion and improve compliance.Issued for earlier notification?Yes — amends Notification 4/2017–CT (Rate).
Summary:Three new anti-cancer drugs—Trastuzumab Deruxtecan, Osimertinib, Durvalumab—are added to List 1 of 2.5% Schedule. A new 6% entry is provided for extruded/expanded savoury products. Several adjustments are made in 9% Schedule, including revising entries for seats (9401) and excluding certain goods. A new 14% entry 9401 20 00 is added for motor vehicle seats. The changes update GST rates for pharma, food products, furniture, and automotive goods.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
Summary:Three new anti-cancer drugs—Trastuzumab Deruxtecan, Osimertinib, Durvalumab—are added to List 1 of 2.5% Schedule. A new 6% entry is provided for extruded/expanded savoury products. Several adjustments are made in 9% Schedule, including revising entries for seats (9401) and excluding certain goods. A new 14% entry 9401 20 00 is added for motor vehicle seats. The changes update GST rates for pharma, food products, furniture, and automotive goods.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
Authority under section 171 shall not accept new applications from 1 April 2025.Applies to examination of price reduction on account of ITC or tax rate reduction.Effective Date of Notification:30 September 2024
Authority under section 171 shall not accept new applications from 1 April 2025.Applies to examination of price reduction on account of ITC or tax rate reduction.Effective Date of Notification:30 September 2024
Principal Bench of the GST Appellate Tribunal is empowered to examine anti-profiteering matters.Cases relate to verification of commensurate reduction in prices due to ITC or tax rate reduction.Effective Date of Notification:01 October 2024
Principal Bench of the GST Appellate Tribunal is empowered to examine anti-profiteering matters.Cases relate to verification of commensurate reduction in prices due to ITC or tax rate reduction.Effective Date of Notification:01 October 2024
Sections 118, 142, 148 and 150 come into force on the date of publication.Remaining notified sections come into force from 1 November 2024.Effective Date of Notification:27 September 2024
Sections 118, 142, 148 and 150 come into force on the date of publication.Remaining notified sections come into force from 1 November 2024.Effective Date of Notification:27 September 2024
