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
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
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
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
