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
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting and revising entries across Schedule II (12%) and Schedule III (18%) covering items such as cartons and boxes of paperboard, milk cans, solar cookers, and related parts. It also inserts a proviso clarifying that agricultural farm produce supplied in packages exceeding 25 kg or 25 litres shall not be treated as “pre-packaged and labelled”. The amendments rationalise rates and remove interpretational ambiguity.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting and revising entries across Schedule II (12%) and Schedule III (18%) covering items such as cartons and boxes of paperboard, milk cans, solar cookers, and related parts. It also inserts a proviso clarifying that agricultural farm produce supplied in packages exceeding 25 kg or 25 litres shall not be treated as “pre-packaged and labelled”. The amendments rationalise rates and remove interpretational ambiguity.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
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
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
