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
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
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
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
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)
