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).
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).
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
This notification substitutes the tariff entries under S. Nos. 165 and 165A with new headings: 2711 12 00, 2711 13 00, 2711 19 10. These cover specific petroleum gases including liquefied propane and butane. The purpose is to update and align classification with current Customs Tariff revisions for accurate GST rate application.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification substitutes the tariff entries under S. Nos. 165 and 165A with new headings: 2711 12 00, 2711 13 00, 2711 19 10. These cover specific petroleum gases including liquefied propane and butane. The purpose is to update and align classification with current Customs Tariff revisions for accurate GST rate application.Issued for earlier notification?Yes — amends Notification 01/2017–CT (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).
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
The due date for filing FORM GSTR-3B for the month of November 2023 is extended up to 27 December 2023. The extension applies to registered persons having their principal place of business in specified districts of Tamil Nadu. The relief is limited to taxpayers filing monthly returns under section 39(1).Effective Date:20 December 2023
The due date for filing FORM GSTR-3B for the month of November 2023 is extended up to 27 December 2023. The extension applies to registered persons having their principal place of business in specified districts of Tamil Nadu. The relief is limited to taxpayers filing monthly returns under section 39(1).Effective Date:20 December 2023
The scope of biometric-based Aadhaar authentication for GST registration is extended to include the State of Andhra Pradesh. The earlier coverage limited to Gujarat and Puducherry is expanded through substitution. The amendment applies to applicants required to undergo biometric authentication under rule 8 of the CGST Rules.Effective Date:17 November 2023Previous Notification:Notification No. 27/2022 – Central Tax dated 26.12.2022
The scope of biometric-based Aadhaar authentication for GST registration is extended to include the State of Andhra Pradesh. The earlier coverage limited to Gujarat and Puducherry is expanded through substitution. The amendment applies to applicants required to undergo biometric authentication under rule 8 of the CGST Rules.Effective Date:17 November 2023Previous Notification:Notification No. 27/2022 – Central Tax dated 26.12.2022
