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
Notification No. 30/2023–Central Tax dated 31 July 2023 is rescinded.Actions taken or omitted before rescission remain unaffected.Effective Date of Notification:01 January 2024Previous NotificationNotification No. 30/2023–Central Tax dated 31 July 2023
Notification No. 30/2023–Central Tax dated 31 July 2023 is rescinded.Actions taken or omitted before rescission remain unaffected.Effective Date of Notification:01 January 2024Previous NotificationNotification No. 30/2023–Central Tax dated 31 July 2023
“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
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
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
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
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
