Goods & Services Tax - 2024
- Central Tax Notifications
- Central Tax (Rate) Notifications
- Integrated Tax Notifications
- Integrated Tax (Rate) Notifications
- Union Territory Tax Notifications
- Union Territory Tax (Rate) Notifications
- Compensation Cess (Rate) Notifications
- Instructions
- Circulars
- Advisory
- Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in the state of Maharashtra and Jharkhand [No.26]
- Seeks to amend Notification No. 50/2018-Central Tax dated 13.09.2018 [No.25]
- Seeks to amend Notification No. 5/2017-Central Tax dated 19.06.2017 [No.24]
- Implementation of Decisions of 54th GST Council meeting - Waiver of Late Fee Payable u/s 47 [No.23]
- Implementation of Decisions of 54th GST Council meeting - Special Procedure for Rectification of Order u/s 73 / 74 / 107 / 108 [No.22]
- Implementation of Decisions of 54th GST Council meeting - Due Date for tax payable in response to demand/order [No.21]
- Notification under Section 171 of CGST Act to provide for the sunset date. [No.19]
- Seeks to notify Principal Bench of GST Appellate Tribunal to hear cases of anti-profiteering [No.18]
- Seeks to notify the provisions of Finance (No. 2) Act, 2024 - Conditional Waiver Scheme notified [No.17]
- Compulsory Input Service Distributor (ISD) Registration notified [No.16]
- Seeks to amend Notification No. 52/2018-Central Tax, dated 20.09.2018 [No.15]
- Seeks to exempt the registered person whose aggregate turnover in FY 2023-24 is upto Rs. two crores, from filing annual return for the said financial year [No.14]
- Seeks to rescind Notification no. 27/2022-Central Tax dated 26.12.2022 [No.13]
- The Central Goods and Services Tax (Amendment) Rules, 2024 - Form GSTR 1A notified [No.12]
- Amendments regarding inclusions in specified districts [No.11]
- Amendments regarding inclusion of districts under specified cities [No.10]
- Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024 [No.9]
- Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024 [No.8]
- Seeks to provide waiver of interest for specified registered persons for specified tax periods [No.7]
- Seeks to notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017 [No.6]
- Amendment in Notification No. 02/2017-CT dated 19th June, 2017 [No.5]
- Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods [No.4]
- Seeks to rescind Notification No. 30/2023-CT dated 31 st July, 2023 [No.3]
- Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu [No.2]
- Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu [No.1]
- Notification of Constitution of Principal Bench of Goods and Services Tax Appellate Tribunal
Central Tax (Rate) Notifications:
- Corrigendum to Notification No.09/2024-CT(R) - To read any immovable property for any property
- Seeks to amend Notification No 13/2017-Central Tax (Rate) dated 28.06.2017 [No.9]
- Seeks to amend Notification No 12/2017-Central Tax (Rate) dated 28.06.2017 [No.8]
- Seeks to amend Notification No 11/2017-Central Tax (Rate) dated 28.06.2017 [No.7]
- Seeks to amend Notification No. 4/2017- Central Tax (Rate) dated 28.06.2017 [No.6]
- Seeks to amend Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 [No.5]
- Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017 [No.4]
- Seeks to amend notification No. 2/2017- Central Tax (Rate) [No.3]
- Seeks to amend notification No. 1/2017- Central Tax (Rate) [No.2]
- Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017 [No.1]
Integrated Tax (Rate) Notifications:
- Corrigendum to Notification No.09/2024-IT(R) - To read any immovable property for any property
- Seeks to amend Notification No.10/2017-Integrated Tax (Rate) dated 28.06.2017 [No.9]
- Seeks to amend Notification No.9/2017-Integrated Tax (Rate) dated 28.06.2017 [No.8]
- Seeks to amend Notification No.8/2017-Integrated Tax (Rate) dated 28.06.2017 [No.7]
- Seeks to amend Notification No. 4/2017- Integrated Tax (Rate) dated 28.06.2017 [No.6]
- Seeks to amend Notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 [No.5]
- Seeks to amend Notification No 09/2017- Integrated Tax (Rate) dated 28.06.2017 [No.4]
- Seeks to amend notification No. 2/2017- Integrated Tax (Rate) [No.3]
- Seeks to amend notification No. 1/2017- Integrated Tax (Rate) [No.2]
- Corrigendum to notification no 01/2024-Integrated Tax(Rate) dated 03.1.2024
- Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017 [No.1]
Union Territory Tax Notifications:
Union Territory Tax (Rate) Notifications:
- Corrigendum to Notification No.09/2024-UT(R) - To read any immovable property for any property
- Seeks to amend Notification No.13/2017-Union Territory Tax (Rate) dated 28.06.2017 [No.9]
- Seeks to amend Notification No.12/2017-Union Territory Tax (Rate) dated 28.06.2017 [No.8]
- Seeks to amend Notification No.11/2017-Union Territory Tax (Rate) dated 28.06.2017 [No.7]
- Seeks to amend Notification No. 4/2017- Union Territory Tax (Rate) dated 28.06.2017 [No.6]
- Seeks to amend Notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 [No.5]
- Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017 [No.4]
- Seeks to amend notification No. 2/2017- Union Territory Tax (Rate) [No.3]
- Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) [No.2]
- Corrigendum to notification no 01/2024-Integrated Tax(Rate) dated 03.1.2024
- Seeks to amend Notification No 01/2017- Union Territory Tax (Rate) dated 28.06.2017 [No.1]
Compensation Cess (Rate) Notifications:
- Systemic improvement with respect to mapping / de-mapping of the officers on the GSTN portal [No.4]
- Applying para 2(g) of Instruction No. 01/2023-24-GST (Inv.) dt. 30-3-2024 in Audit [No.3]
- Guidelines for Second special All-India Drive against fake registrations [No.2]
- Guidelines for initiation of recovery proceedings before three months from the date of service of demand order [No.1]
- Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers [No.1(INV)]
- Clarification of various doubts related to Section 128A of the CGST Act, 2017 [Circular No. 238]
- Corrigendum to Circular No. 237/31/2024-GST - Refund of pre-deposit paid at the time of filing an appeal
- Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017 [Circular No. 237]
- Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings [Circular No. 236]
- Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9 th September 2024 at New Delhi [Circular No. 235]
- Clarifications regarding applicability of GST on certain services [Circular No. 234]
- Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess [Circular No. 233]
- Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India [Circular No. 232]
- Clarification on availability of input tax credit in respect of demo vehicles [Circular No. 231]
- Clarification in respect of advertising services provided to foreign clients [Circular No. 230]
- Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi [Circular No. 229]
- Clarifications regarding applicability of GST on certain services [Circular No. 228]
- Processing of refund applications filed by Canteen Stores Department (CSD) [Circular No. 227]
- Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export [Circular No. 226]
- Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons [Circular No. 225]
- Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation [Circular No. 224]
- Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder [Circular No. 223]
- Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment [Circular No. 222]
- Time of supply on Annuity Payments under HAM Projects [Circular No. 221]
- Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors [Circular No. 220]
- Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017 [Circular No. 219]
- Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person [Circular No. 218]
- Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement [Circular No. 217]
- Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023 [Circular No. 216]
- Clarification on taxability of wreck and salvage values in motor insurance claims [Circular No. 215]
- Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value [Circular No. 214]
- Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees [Circular No. 213]
- Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers [Circular No. 212]
- Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons [Circular No. 211]
- Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit [Circular No. 210]
- Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply [Circular No. 209]
- Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities [Circular No. 208]
- Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court [Circular No. 207]
- Important advisory on GSTR 2B and IMS
- Advisory on IMS on Supplier View
- Advisory regarding IMS during initial phase of its implementation
- Advisory For Waiver Scheme u/s 128A
- Advisory related to ‘Other Territory’ applications
- Advisory for Form GST DRC-03A
- Time Limit for Reporting e-Invoice on the IRP Portal – Lowering of Threshold to AATO 10 Crores and Above
- Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Ladakh
- Advisory: Barring of GST Return on expiry of three years
- Advisory - Reg 07
- Attention: Validation of bank account details while adding bank account as Non Core amendment
- Additional FAQs on IMS
- Attention – Hard - Locking of auto-populated liability in GSTR-3B
- Important advisory for GSTR-9/9C
- Advisory for Taxpayers: New GST Provision for Metal Scrap Transactions
- Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Kerala, Nagaland and Telangana
- Advisory on Proper Entry of RR No./Parcel Way Bill (PWB) Numbers in EWB system Post EWB-PMS Integration
- GSTN e-Services App to Replace e-Invoice QR Code Verifier App Shortly
- Restoration of GST Returns data on Portal
- Advisory on issuance of Notices/Orders without digital signatures of the issuing authorities
- Archival of GST Returns data on GST portal
- FAQs on Invoice Management System (IMS)
- Draft Manual on Invoice Management System
- Re-opening of Reporting ITC Reversal Opening Balance
- Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Bihar, Delhi, Karnataka and Punjab
- Reporting of supplies to un-registered dealers in GSTR1/GSTR 5
- Invoice Management System
- Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Dadra and Nagar Haveli and Daman and Diu AND Chandigarh
- Introduction of RCM Liability/ITC Statement
- Furnishing bank account details before filing GSTR-1/IFF
- Advisory in respect of Changes in GSTR 8
- Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Jammu & Kashmir and West Bengal
- Detailed Manual and FAQs on filing of GSTR-1A
- Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Uttarakhand
- Advisory for Form GSTR-1A
- Refund of tax paid on Inward supply of goods by Canteen Store Department (FORM GST RFD 10A)
- Integrated Services from NIC-IRP e-invoice-1 and e-invoice-2 Portals
- Refund of additional IGST paid on account of upward revision in prices of goods subsequent to exports
- Increase in size of documents upload in Principal Place of Business and Additional Place of Business for New Registration and Amendment
- Enhancements to Address-Related Fields in GST Registration Functionalities
- Filing of information by manufacturers of Pan Masala and Tobacco taxpayers
- Advisory on launch of E-Way Bill 2 Portal
- Information from manufacturers of Pan Masala and Tobacco taxpayers
- Extension of Due date of GSTR-1 for the period March 24
- Extension of GSTR-1 due date to 12th April 2024
- Auto-populate the HSN-wise summary from e-Invoices into Table 12 of GSTR-1
- Reset and Re-filing of GSTR-3B of some taxpayers
- Self Enablement For e-Invoicing
- GSTR-1/IFF: Introduction of New 14A and 15A tables
- Integration of E-Waybill system with New IRP Portals
- Instances of Delay in registration reported by some Taxpayers despite successful Aadhar Authentication
- Enhanced E-Invoicing Initiatives & Launch of Enhanced portal
- Furnishing bank account details by registered taxpayers under Rule 10A of the CGST Rules, 2017
- Payment through Credit Card (CC) / Debit Card (DC) and Unified Payments Interface (UPI)
- Introduction of new Tables 14 & 15 in GSTR-1
- Functionalities available on the portal for the GTA taxpayers
