Time limit for furnishing FORM GSTR-6 for December 2024 is extended.The revised due date for filing the return is 15 January 2025.The extension applies to Input Service Distributors under section 39(4).Effective Date of Notification:10 January 2025
Time limit for furnishing FORM GSTR-6 for December 2024 is extended.The revised due date for filing the return is 15 January 2025.The extension applies to Input Service Distributors under section 39(4).Effective Date of Notification:10 January 2025
Time limit for furnishing FORM GSTR-5 for December 2024 is extended.The extended due date for filing the return is 15 January 2025.The extension applies to non-resident taxable persons under section 39(5).Effective Date of Notification:10 January 2025
Time limit for furnishing FORM GSTR-5 for December 2024 is extended.The extended due date for filing the return is 15 January 2025.The extension applies to non-resident taxable persons under section 39(5).Effective Date of Notification:10 January 2025
Due date for filing FORM GSTR-3B for December 2024 is extended up to 22 January 2025 for registered persons under section 39(1).For quarterly filers under proviso to section 39(1), due dates for October–December 2024 are extended based on State-wise classification.Registered persons in specified States and Union Territories are allowed filing up to 24 January 2025 or 26 January 2025, as applicable.Effective Date of Notification:10 January 2025
Due date for filing FORM GSTR-3B for December 2024 is extended up to 22 January 2025 for registered persons under section 39(1).For quarterly filers under proviso to section 39(1), due dates for October–December 2024 are extended based on State-wise classification.Registered persons in specified States and Union Territories are allowed filing up to 24 January 2025 or 26 January 2025, as applicable.Effective Date of Notification:10 January 2025
The notification amends Notification No. 83/2020 – Central Tax to extend the time limit for filing FORM GSTR-1. For registered persons filing returns under section 39(1), the due date for the tax period December 2024 is extended. For registered persons filing returns under the proviso to section 39(1), the due date for the tax period October to December 2024 is also extended. The extension is granted based on the recommendations of the GST Council.Effective Date of Notification:10 January 2025Previous Notification:Notification No. 83/2020 – Central Tax dated 10 November 2020 (as last amended by Notification No. 09/2024 – Central Tax dated 12 April 2024).
The notification amends Notification No. 83/2020 – Central Tax to extend the time limit for filing FORM GSTR-1. For registered persons filing returns under section 39(1), the due date for the tax period December 2024 is extended. For registered persons filing returns under the proviso to section 39(1), the due date for the tax period October to December 2024 is also extended. The extension is granted based on the recommendations of the GST Council.Effective Date of Notification:10 January 2025Previous Notification:Notification No. 83/2020 – Central Tax dated 10 November 2020 (as last amended by Notification No. 09/2024 – Central Tax dated 12 April 2024).
Rules relating to invoicing timelines, interest calculation, refunds, detention, and demand proceedings are amended.New rule 47A is inserted for time limit of invoice issuance under reverse charge.Procedural framework for waiver of interest and penalty under section 128A is operationalised.Multiple rules are aligned to incorporate section 74A with effect from 1 November 2024.Effective Date of Notification:08 October 2024
Rules relating to invoicing timelines, interest calculation, refunds, detention, and demand proceedings are amended.New rule 47A is inserted for time limit of invoice issuance under reverse charge.Procedural framework for waiver of interest and penalty under section 128A is operationalised.Multiple rules are aligned to incorporate section 74A with effect from 1 November 2024.Effective Date of Notification:08 October 2024
Due date for furnishing FORM GSTR-3B for October 2024 is extended to 30 November 2024.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:20 November 2024
Due date for furnishing FORM GSTR-3B for October 2024 is extended to 30 November 2024.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:20 November 2024
Specific Additional or Joint Commissioners are appointed to adjudicate listed show cause notices.Appointments relate to notices issued under sections 73, 74, 122, 125 and 127.The notification applies to named noticees and identified DGGI investigations.Effective Date of Notification:27 November 2024
Specific Additional or Joint Commissioners are appointed to adjudicate listed show cause notices.Appointments relate to notices issued under sections 73, 74, 122, 125 and 127.The notification applies to named noticees and identified DGGI investigations.Effective Date of Notification:27 November 2024
Table V of Notification No. 02/2017–Central Tax is substituted.Specified Principal Commissioners and Commissioners are empowered to adjudicate DGGI-issued notices.Powers extend across the territory of India for specified sections of the CGST Act.Effective Date of Notification:01 December 2024Previous NotificationNotification No. 02/2017 – Central Tax dated 19 June 2017
Table V of Notification No. 02/2017–Central Tax is substituted.Specified Principal Commissioners and Commissioners are empowered to adjudicate DGGI-issued notices.Powers extend across the territory of India for specified sections of the CGST Act.Effective Date of Notification:01 December 2024Previous NotificationNotification No. 02/2017 – Central Tax dated 19 June 2017
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
This corrigendum corrects the wording in Notification No. 09/2024–Integrated Tax (Rate) by substituting the phrase “any property” with “any immovable property” against the relevant serial number. The correction is clarificatory in nature and ensures precise interpretation of the reverse charge provision.Issued for earlier notification?Yes — it corrects Notification No. 09/2024–Integrated Tax (Rate).
This corrigendum corrects the wording in Notification No. 09/2024–Integrated Tax (Rate) by substituting the phrase “any property” with “any immovable property” against the relevant serial number. The correction is clarificatory in nature and ensures precise interpretation of the reverse charge provision.Issued for earlier notification?Yes — it corrects Notification No. 09/2024–Integrated Tax (Rate).
