“Public Tech Platform for Frictionless Credit” is notified as the system for sharing information based on taxpayer consent.The platform enables digital access to data for financial service providers through standardised APIs.Effective Date of Notification:22 February 2024
“Public Tech Platform for Frictionless Credit” is notified as the system for sharing information based on taxpayer consent.The platform enables digital access to data for financial service providers through standardised APIs.Effective Date of Notification:22 February 2024
Tariff item 411069 is inserted in Table II against serial number 83.The amendment expands the scope of the specified tariff classification.Effective Date of Notification:30 January 2024Previous NotificationNotification No. 02/2017–Central Tax dated 19 June 2017
Tariff item 411069 is inserted in Table II against serial number 83.The amendment expands the scope of the specified tariff classification.Effective Date of Notification:30 January 2024Previous NotificationNotification No. 02/2017–Central Tax dated 19 June 2017
Manufacturers of specified pan masala and tobacco products are required to furnish details of packing machines in FORM GST SRM-I.Monthly statement of inputs and production is required to be filed in FORM GST SRM-II.Certificate of Chartered Engineer in FORM GST SRM-III is mandated for declared machines.Effective Date of Notification:01 April 2024
Manufacturers of specified pan masala and tobacco products are required to furnish details of packing machines in FORM GST SRM-I.Monthly statement of inputs and production is required to be filed in FORM GST SRM-II.Certificate of Chartered Engineer in FORM GST SRM-III is mandated for declared machines.Effective Date of Notification:01 April 2024
Due date for furnishing annual return in FORM GSTR-9 for FY 2022–23 is extended up to 10 January 2024.Due date for furnishing self-certified reconciliation statement in FORM GSTR-9C is extended up to 10 January 2024.The extension applies to registered persons located in specified districts of Tamil Nadu.Effective Date of Notification:31 December 2023
Due date for furnishing annual return in FORM GSTR-9 for FY 2022–23 is extended up to 10 January 2024.Due date for furnishing self-certified reconciliation statement in FORM GSTR-9C is extended up to 10 January 2024.The extension applies to registered persons located in specified districts of Tamil Nadu.Effective Date of Notification:31 December 2023
Due date for furnishing FORM GSTR-3B for November 2023 is extended up to 10 January 2024.The extension applies to registered persons filing returns under section 39(1).Benefit is restricted to taxpayers having principal place of business in Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar districts.Effective Date of Notification:20 December 2023
Due date for furnishing FORM GSTR-3B for November 2023 is extended up to 10 January 2024.The extension applies to registered persons filing returns under section 39(1).Benefit is restricted to taxpayers having principal place of business in Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar districts.Effective Date of Notification:20 December 2023
The time limit for issuance of orders under section 73(9) is extended for recovery of tax short paid or input tax credit wrongly availed. For FY 2018-19, the deadline is extended up to 30 April 2024, and for FY 2019-20 up to 31 August 2024. The extension is issued under section 168A of the CGST Act.Effective Date:28 December 2023
The time limit for issuance of orders under section 73(9) is extended for recovery of tax short paid or input tax credit wrongly availed. For FY 2018-19, the deadline is extended up to 30 April 2024, and for FY 2019-20 up to 31 August 2024. The extension is issued under section 168A of the CGST Act.Effective Date:28 December 2023
The due date for filing FORM GSTR-3B for the month of November 2023 is extended up to 27 December 2023. The extension applies to registered persons having their principal place of business in specified districts of Tamil Nadu. The relief is limited to taxpayers filing monthly returns under section 39(1).Effective Date:20 December 2023
The due date for filing FORM GSTR-3B for the month of November 2023 is extended up to 27 December 2023. The extension applies to registered persons having their principal place of business in specified districts of Tamil Nadu. The relief is limited to taxpayers filing monthly returns under section 39(1).Effective Date:20 December 2023
The scope of biometric-based Aadhaar authentication for GST registration is extended to include the State of Andhra Pradesh. The earlier coverage limited to Gujarat and Puducherry is expanded through substitution. The amendment applies to applicants required to undergo biometric authentication under rule 8 of the CGST Rules.Effective Date:17 November 2023Previous Notification:Notification No. 27/2022 – Central Tax dated 26.12.2022
The scope of biometric-based Aadhaar authentication for GST registration is extended to include the State of Andhra Pradesh. The earlier coverage limited to Gujarat and Puducherry is expanded through substitution. The amendment applies to applicants required to undergo biometric authentication under rule 8 of the CGST Rules.Effective Date:17 November 2023Previous Notification:Notification No. 27/2022 – Central Tax dated 26.12.2022
A special procedure is notified for filing appeals against orders passed under sections 73 or 74 where appeals were not filed within the prescribed time limit. Appeals may be filed in FORM GST APL-01 on or before 31 January 2024. Mandatory pre-deposit of admitted dues and twelve and a half percent of disputed tax is prescribed, subject to a monetary cap. Refund of amounts paid is restricted until disposal of the appeal.Effective Date:2 November 2023
A special procedure is notified for filing appeals against orders passed under sections 73 or 74 where appeals were not filed within the prescribed time limit. Appeals may be filed in FORM GST APL-01 on or before 31 January 2024. Mandatory pre-deposit of admitted dues and twelve and a half percent of disputed tax is prescribed, subject to a monetary cap. Refund of amounts paid is restricted until disposal of the appeal.Effective Date:2 November 2023
The value of services provided by way of corporate guarantee to a related person is deemed as one percent of the guarantee amount or actual consideration, whichever is higher. Procedural amendments are made relating to recovery, attachment of property, registration forms, cancellation orders, and statements filed by e-commerce operators. Changes are also introduced in forms relating to tax practitioners and provisional attachment orders.Effective Date:26 October 2023
The value of services provided by way of corporate guarantee to a related person is deemed as one percent of the guarantee amount or actual consideration, whichever is higher. Procedural amendments are made relating to recovery, attachment of property, registration forms, cancellation orders, and statements filed by e-commerce operators. Changes are also introduced in forms relating to tax practitioners and provisional attachment orders.Effective Date:26 October 2023
