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).
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
A special procedure is notified for filing appeals against orders passed under sections 73 or 74 where appeals were not filed within the prescribed time limit. Appeals may be filed in FORM GST APL-01 on or before 31 January 2024. Mandatory pre-deposit of admitted dues and twelve and a half percent of disputed tax is prescribed, subject to a monetary cap. Refund of amounts paid is restricted until disposal of the appeal.Effective Date:2 November 2023
A special procedure is notified for filing appeals against orders passed under sections 73 or 74 where appeals were not filed within the prescribed time limit. Appeals may be filed in FORM GST APL-01 on or before 31 January 2024. Mandatory pre-deposit of admitted dues and twelve and a half percent of disputed tax is prescribed, subject to a monetary cap. Refund of amounts paid is restricted until disposal of the appeal.Effective Date:2 November 2023
The value of services provided by way of corporate guarantee to a related person is deemed as one percent of the guarantee amount or actual consideration, whichever is higher. Procedural amendments are made relating to recovery, attachment of property, registration forms, cancellation orders, and statements filed by e-commerce operators. Changes are also introduced in forms relating to tax practitioners and provisional attachment orders.Effective Date:26 October 2023
The value of services provided by way of corporate guarantee to a related person is deemed as one percent of the guarantee amount or actual consideration, whichever is higher. Procedural amendments are made relating to recovery, attachment of property, registration forms, cancellation orders, and statements filed by e-commerce operators. Changes are also introduced in forms relating to tax practitioners and provisional attachment orders.Effective Date:26 October 2023
This notification amends Notification No. 01/2023–Integrated Tax by expanding the scope of supplies eligible for IGST refund. In addition to exports, it includes supplies made to SEZ Developers or SEZ units for authorised operations on payment of IGST with refund eligibility. The amendment is deemed effective from 1 October 2023, while the notification comes into force on publication. Definitions relating to SEZ entities are also clarified.Issued for earlier notification?Yes — amends Notification No. 01/2023–Integrated Tax dated 31.07.2023.
This notification amends Notification No. 01/2023–Integrated Tax by expanding the scope of supplies eligible for IGST refund. In addition to exports, it includes supplies made to SEZ Developers or SEZ units for authorised operations on payment of IGST with refund eligibility. The amendment is deemed effective from 1 October 2023, while the notification comes into force on publication. Definitions relating to SEZ entities are also clarified.Issued for earlier notification?Yes — amends Notification No. 01/2023–Integrated Tax dated 31.07.2023.
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting a new exemption entry for services provided to Governmental Authorities relating to water supply, public health, sanitation, solid waste management, and slum improvement. It also extends existing exemptions relating to services provided by the Department of Posts to include the Ministry of Railways (Indian Railways). The amendment broadens the scope of exemptions for public utility services.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 a new exemption entry for services provided to Governmental Authorities relating to water supply, public health, sanitation, solid waste management, and slum improvement. It also extends existing exemptions relating to services provided by the Department of Posts to include the Ministry of Railways (Indian Railways). The amendment broadens the scope of exemptions for public utility services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 5/2017–Integrated Tax (Rate) by inserting a new entry enabling refund of input tax credit on imitation zari thread or yarn made from metallised polyester or plastic film. The amendment provides targeted relief to the textile sector and clarifies refund eligibility.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
This notification amends Notification No. 5/2017–Integrated Tax (Rate) by inserting a new entry enabling refund of input tax credit on imitation zari thread or yarn made from metallised polyester or plastic film. The amendment provides targeted relief to the textile sector and clarifies refund eligibility.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) by substituting the entry relating to Government recipients to exclude the Ministry of Railways (Indian Railways). The amendment aligns reverse charge provisions with policy decisions and avoids overlap with other notified mechanisms.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) by substituting the entry relating to Government recipients to exclude the Ministry of Railways (Indian Railways). The amendment aligns reverse charge provisions with policy decisions and avoids overlap with other notified mechanisms.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
