This notification amends Notification No. 8/2017–Integrated Tax (Rate) by inserting a new entry prescribing a concessional IGST rate of 5% for transportation of passengers by helicopter on a seat-share basis, subject to non-availment of input tax credit. The amendment supports regional and emergency air connectivity while maintaining clarity in rate conditions.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by inserting a new entry prescribing a concessional IGST rate of 5% for transportation of passengers by helicopter on a seat-share basis, subject to non-availment of input tax credit. The amendment supports regional and emergency air connectivity while maintaining clarity in rate conditions.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting multiple new exemption entries covering import of services by foreign airline establishments, ancillary electricity distribution services, research and development services funded by grants, educational board affiliation services, and skill development programmes. It also updates references relating to vocational education authorities, thereby broadening and clarifying the exemption framework.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting multiple new exemption entries covering import of services by foreign airline establishments, ancillary electricity distribution services, research and development services funded by grants, educational board affiliation services, and skill development programmes. It also updates references relating to vocational education authorities, thereby broadening and clarifying the exemption framework.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by inserting a new entry providing that services by way of renting of any property other than residential dwelling, supplied by an unregistered person to a registered person, shall attract tax under reverse charge. The amendment clarifies tax liability and strengthens compliance for property-related services.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by inserting a new entry providing that services by way of renting of any property other than residential dwelling, supplied by an unregistered person to a registered person, shall attract tax under reverse charge. The amendment clarifies tax liability and strengthens compliance for property-related services.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
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
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
Late fee in excess of ₹25 per day is waived for delayed filing of FORM GSTR-7 from June 2021 onwards.Total late fee is capped at ₹1,000 for such delayed filings.Complete waiver of late fee is granted where tax deducted at source is NIL for the relevant month.Effective Date of Notification:01 November 2024Previous NotificationNotification No. 22/2021 – Central Tax dated 01 June 2021
Late fee in excess of ₹25 per day is waived for delayed filing of FORM GSTR-7 from June 2021 onwards.Total late fee is capped at ₹1,000 for such delayed filings.Complete waiver of late fee is granted where tax deducted at source is NIL for the relevant month.Effective Date of Notification:01 November 2024Previous NotificationNotification No. 22/2021 – Central Tax dated 01 June 2021
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
