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Notification No. 30/2023–Central Tax dated 31 July 2023 is rescinded.Actions taken or omitted before rescission remain unaffected.Effective Date of Notification:01 January 2024Previous NotificationNotification No.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Notification No. 30/2023–Central Tax dated 31 July 2023 is rescinded.Actions taken or omitted before rescission remain unaffected.Effective Date of Notification:01 January 2024Previous NotificationNotification No.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
This notification modifies entry 25A by substituting “transmission and distribution” with “transmission or distribution”. It inserts a new exemption for insurance services by the Motor Vehicle Accident Fund. It also expands entry 69 to include training partners approved by NSDC and introduces a new definition of “insurer.” Item (w) is omitted w.e.f. 1 April 2025.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification modifies entry 25A by substituting “transmission and distribution” with “transmission or distribution”. It inserts a new exemption for insurance services by the Motor Vehicle Accident Fund. It also expands entry 69 to include training partners approved by NSDC and introduces a new definition of “insurer.” Item (w) is omitted w.e.f. 1 April 2025.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
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
This corrigendum corrects an error in Notification No. 01/2024–Integrated Tax (Rate) by revising the IGST rate mentioned at the relevant line from 2.5% to 5%. It also corrects the reference to the principal notification by replacing an incorrect mention of Central Tax notification with the correct Integrated Tax notification details. The corrections are clarificatory in nature and ensure accurate application of the amended rate notification.Issued for earlier notification?Yes — it corrects Notification No. 01/2024–Integrated Tax (Rate).
This corrigendum corrects an error in Notification No. 01/2024–Integrated Tax (Rate) by revising the IGST rate mentioned at the relevant line from 2.5% to 5%. It also corrects the reference to the principal notification by replacing an incorrect mention of Central Tax notification with the correct Integrated Tax notification details. The corrections are clarificatory in nature and ensure accurate application of the amended rate notification.Issued for earlier notification?Yes — it corrects Notification No. 01/2024–Integrated Tax (Rate).
This notification amends Schedule I of Notification No. 1/2017–Integrated Tax (Rate) by substituting the tariff item numbers against Serial Nos. 165 and 165A. The amendment updates the classification of specified petroleum gases under correct tariff headings, ensuring accurate application of the concessional IGST rate of 2.5%. The change is technical in nature and aligns the rate notification with the Customs Tariff.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Schedule I of Notification No. 1/2017–Integrated Tax (Rate) by substituting the tariff item numbers against Serial Nos. 165 and 165A. The amendment updates the classification of specified petroleum gases under correct tariff headings, ensuring accurate application of the concessional IGST rate of 2.5%. The change is technical in nature and aligns the rate notification with the Customs Tariff.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
