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
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 Notification: • Notification No. 50/2018 – Central Tax dated 13 September 2018Subsequent Amendment:• Notification No. 07/2026-Central Tax dated 27.10.2026 – Effective from 01.11.2026.
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 Notification: • Notification No. 50/2018 – Central Tax dated 13 September 2018Subsequent Amendment:• Notification No. 07/2026-Central Tax dated 27.10.2026 – Effective from 01.11.2026.
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
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
Section 13 of the Finance Act, 2024 comes into force from 1 October 2024.Sections 11 and 12 come into force from 1 April 2025.Effective Date of Notification:06 August 2024
Section 13 of the Finance Act, 2024 comes into force from 1 October 2024.Sections 11 and 12 come into force from 1 April 2025.Effective Date of Notification:06 August 2024
