Goods & Services Tax - 2024
- Central Tax Notifications
- Central Tax (Rate) Notifications
- Integrated Tax (Rate) Notifications
- Union Territory Tax (Rate) Notifications
- Instructions
- Circulars
- Advisory
- 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:
Integrated Tax (Rate) Notifications:
- 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 (Rate) Notifications:
- 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]
- 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)]
- 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]
- 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