Time limit for furnishing FORM GSTR-5 for December 2024 is extended.The extended due date for filing the return is 15 January 2025.The extension applies to non-resident taxable persons under section 39(5).Effective Date of Notification:10 January 2025
Time limit for furnishing FORM GSTR-5 for December 2024 is extended.The extended due date for filing the return is 15 January 2025.The extension applies to non-resident taxable persons under section 39(5).Effective Date of Notification:10 January 2025
Time limit for furnishing FORM GSTR-6 for December 2024 is extended.The revised due date for filing the return is 15 January 2025.The extension applies to Input Service Distributors under section 39(4).Effective Date of Notification:10 January 2025
Time limit for furnishing FORM GSTR-6 for December 2024 is extended.The revised due date for filing the return is 15 January 2025.The extension applies to Input Service Distributors under section 39(4).Effective Date of Notification:10 January 2025
Time limit for furnishing FORM GSTR-7 for December 2024 is extended.The revised due date for filing the return is 12 January 2025.The extension applies to registered persons deducting tax under section 51.Effective Date of Notification:10 January 2025
Time limit for furnishing FORM GSTR-7 for December 2024 is extended.The revised due date for filing the return is 12 January 2025.The extension applies to registered persons deducting tax under section 51.Effective Date of Notification:10 January 2025
Time limit for furnishing FORM GSTR-8 for December 2024 is extended.The revised due date for filing the statement is 12 January 2025.The extension applies to e-commerce operators under section 52(4).Effective Date of Notification:10 January 2025
Time limit for furnishing FORM GSTR-8 for December 2024 is extended.The revised due date for filing the statement is 12 January 2025.The extension applies to e-commerce operators under section 52(4).Effective Date of Notification:10 January 2025
Rules relating to invoicing timelines, interest calculation, refunds, detention, and demand proceedings are amended.New rule 47A is inserted for time limit of invoice issuance under reverse charge.Procedural framework for waiver of interest and penalty under section 128A is operationalised.Multiple rules are aligned to incorporate section 74A with effect from 1 November 2024.Effective Date of Notification:08 October 2024
Rules relating to invoicing timelines, interest calculation, refunds, detention, and demand proceedings are amended.New rule 47A is inserted for time limit of invoice issuance under reverse charge.Procedural framework for waiver of interest and penalty under section 128A is operationalised.Multiple rules are aligned to incorporate section 74A with effect from 1 November 2024.Effective Date of Notification:08 October 2024
Specific Additional or Joint Commissioners are appointed to adjudicate listed show cause notices.Appointments relate to notices issued under sections 73, 74, 122, 125 and 127.The notification applies to named noticees and identified DGGI investigations.Effective Date of Notification:27 November 2024
Specific Additional or Joint Commissioners are appointed to adjudicate listed show cause notices.Appointments relate to notices issued under sections 73, 74, 122, 125 and 127.The notification applies to named noticees and identified DGGI investigations.Effective Date of Notification:27 November 2024
Due date for furnishing FORM GSTR-3B for October 2024 is extended to 30 November 2024.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:20 November 2024
Due date for furnishing FORM GSTR-3B for October 2024 is extended to 30 November 2024.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:20 November 2024
Table V of Notification No. 02/2017–Central Tax is substituted.Specified Principal Commissioners and Commissioners are empowered to adjudicate DGGI-issued notices.Powers extend across the territory of India for specified sections of the CGST Act.Effective Date of Notification:01 December 2024Previous NotificationNotification No. 02/2017 – Central Tax dated 19 June 2017
Table V of Notification No. 02/2017–Central Tax is substituted.Specified Principal Commissioners and Commissioners are empowered to adjudicate DGGI-issued notices.Powers extend across the territory of India for specified sections of the CGST Act.Effective Date of Notification:01 December 2024Previous NotificationNotification No. 02/2017 – Central Tax dated 19 June 2017
Due date for filing FORM GSTR-3B for October 2024 is extended to 21 November 2024.Extension applies to registered persons having principal place of business in Maharashtra and Jharkhand.Applies to monthly filers under section 39(1).Effective Date of Notification:18 November 2024
Due date for filing FORM GSTR-3B for October 2024 is extended to 21 November 2024.Extension applies to registered persons having principal place of business in Maharashtra and Jharkhand.Applies to monthly filers under section 39(1).Effective Date of Notification:18 November 2024
This corrigendum corrects the term “any property” appearing at page 24, S. No. 5AB, column (2), line 12 and replaces it with “any immovable property.” This eliminates ambiguity and ensures the entry correctly reflects GST applicability on renting of non-residential immovable property under RCM.Issued for earlier notification?Yes — corrects Notification 09/2024–CT (Rate).
This corrigendum corrects the term “any property” appearing at page 24, S. No. 5AB, column (2), line 12 and replaces it with “any immovable property.” This eliminates ambiguity and ensures the entry correctly reflects GST applicability on renting of non-residential immovable property under RCM.Issued for earlier notification?Yes — corrects Notification 09/2024–CT (Rate).
