Goods & Services Tax - 2024

Go to GST - 2023 listings

• Central Tax Notifications
• Central Tax (Rate) Notifications
• Integrated Tax (Rate) Notifications
• Union Territory Tax (Rate) Notifications
• Instructions
• Advisory

  

  

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Central Tax Notifications

• 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:

• Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017 [No.1]

  

  

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]

  

  

Instructions:

• Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers [No.1]

  

  

Advisory:

• 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