New serial numbers 9E, 9F, 9G are inserted providing NIL-rated exemptions for:• Platform tickets, retiring rooms, cloak room services, battery car services;• Inter-zone services within Indian Railways;• Services by SPVs to Indian Railways for infrastructure use.A new Explanation 2 clarifies exclusions for student and hostel accommodations. A new entry 12A exempts accommodation services up to ₹20,000 per person per month, provided stay is ≥ 90 days.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
New serial numbers 9E, 9F, 9G are inserted providing NIL-rated exemptions for:• Platform tickets, retiring rooms, cloak room services, battery car services;• Inter-zone services within Indian Railways;• Services by SPVs to Indian Railways for infrastructure use.A new Explanation 2 clarifies exclusions for student and hostel accommodations. A new entry 12A exempts accommodation services up to ₹20,000 per person per month, provided stay is ≥ 90 days.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
Rules relating to Aadhaar authentication, cancellation of registration, ISD mechanism, outward supply reporting and interest calculation are amended.FORM GSTR-1A is introduced to allow amendment of outward supplies before filing GSTR-3B.Appeal procedures before GST Appellate Tribunal are substituted with new electronic forms.Provisions for refund of additional IGST on exports and waiver mechanism under section 128A are prescribed.Effective Date of Notification:10 July 2024 (specific provisions effective from notified dates)
Rules relating to Aadhaar authentication, cancellation of registration, ISD mechanism, outward supply reporting and interest calculation are amended.FORM GSTR-1A is introduced to allow amendment of outward supplies before filing GSTR-3B.Appeal procedures before GST Appellate Tribunal are substituted with new electronic forms.Provisions for refund of additional IGST on exports and waiver mechanism under section 128A are prescribed.Effective Date of Notification:10 July 2024 (specific provisions effective from notified dates)
Notification No. 27/2022–Central Tax dated 26 December 2022 is rescinded.Actions taken or omitted before rescission remain protected.Effective Date of Notification:10 July 2024Previous NotificationNotification No. 27/2022–Central Tax dated 26 December 2022
Notification No. 27/2022–Central Tax dated 26 December 2022 is rescinded.Actions taken or omitted before rescission remain protected.Effective Date of Notification:10 July 2024Previous NotificationNotification No. 27/2022–Central Tax dated 26 December 2022
Registered persons having aggregate turnover up to ₹2 crore in FY 2023-24 are exempted from filing annual return.The exemption is granted under section 44 of the CGST Act.Effective Date of Notification:10 July 2024
Registered persons having aggregate turnover up to ₹2 crore in FY 2023-24 are exempted from filing annual return.The exemption is granted under section 44 of the CGST Act.Effective Date of Notification:10 July 2024
Rate of TCS under section 52 is reduced from 0.5% to 0.25%.The amendment is made to Notification No. 52/2018–Central Tax.Effective Date of Notification:10 July 2024Previous NotificationNotification No. 52/2018–Central Tax dated 20 September 2018
Rate of TCS under section 52 is reduced from 0.5% to 0.25%.The amendment is made to Notification No. 52/2018–Central Tax.Effective Date of Notification:10 July 2024Previous NotificationNotification No. 52/2018–Central Tax dated 20 September 2018
Jurisdictional entries in Table II of Notification No. 02/2017–Central Tax are amended.References to Kotputli-Behror tehsils are omitted from Jaipur Commissionerate.The amendment results in assignment of Kotputli-Behror district to Alwar Commissionerate.Effective Date of Notification:30 May 2024Previous NotificationNotification No. 02/2017–Central Tax dated 19 June 2017
Jurisdictional entries in Table II of Notification No. 02/2017–Central Tax are amended.References to Kotputli-Behror tehsils are omitted from Jaipur Commissionerate.The amendment results in assignment of Kotputli-Behror district to Alwar Commissionerate.Effective Date of Notification:30 May 2024Previous NotificationNotification No. 02/2017–Central Tax dated 19 June 2017
Jurisdictional areas of commissionerates in Rajasthan are revised.Substituted entries are deemed effective retrospectively from 05 August 2023.Effective Date of Notification:05 August 2023Previous NotificationNotification No. 02/2017–Central Tax dated 19 June 2017
Jurisdictional areas of commissionerates in Rajasthan are revised.Substituted entries are deemed effective retrospectively from 05 August 2023.Effective Date of Notification:05 August 2023Previous NotificationNotification No. 02/2017–Central Tax dated 19 June 2017
Due date for furnishing FORM GSTR-1 for March 2024 is extended up to 12 April 2024.The extension applies to registered persons filing returns under section 39(1), excluding quarterly filers.Effective Date of Notification:11 April 2024Previous NotificationNotification No. 83/2020–Central Tax dated 10 November 2020
Due date for furnishing FORM GSTR-1 for March 2024 is extended up to 12 April 2024.The extension applies to registered persons filing returns under section 39(1), excluding quarterly filers.Effective Date of Notification:11 April 2024Previous NotificationNotification No. 83/2020–Central Tax dated 10 November 2020
Implementation date of the special procedure is extended from 01 April 2024 to 15 May 2024.The amendment modifies paragraph 4 of Notification No. 04/2024–Central Tax.Effective Date of Notification:01 April 2024Previous NotificationNotification No. 04/2024–Central Tax dated 05 January 2024
Implementation date of the special procedure is extended from 01 April 2024 to 15 May 2024.The amendment modifies paragraph 4 of Notification No. 04/2024–Central Tax.Effective Date of Notification:01 April 2024Previous NotificationNotification No. 04/2024–Central Tax dated 05 January 2024
Rate of interest is notified as ‘Nil’ for delayed filing of FORM GSTR-3B for specified tax periods.The waiver applies where delay occurred due to technical issues despite sufficient balance or payment.Effective Date of Notification:08 April 2024
Rate of interest is notified as ‘Nil’ for delayed filing of FORM GSTR-3B for specified tax periods.The waiver applies where delay occurred due to technical issues despite sufficient balance or payment.Effective Date of Notification:08 April 2024
