Notification No. 02/2024 Central Tax

5 Jan, 2024
❱ CGST (Amendment) Rules, 2024.

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Notification No. 01/2024 Central Tax

5 Jan, 2024
❱ 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.

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Notification No. 01/2024 Central Tax (Rate)

3 Jan, 2024
❱ Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.

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Notification No. 01/2024 Integrated Tax (Rate)

3 Jan, 2024
❱ Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017

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Notification No. 01/2024 Union Territory Tax (Rate)

3 Jan, 2024
❱ Seeks to amend Notification No 01/2017- Union Territory Tax (Rate) dated 28.06.2017.

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Notification No. A-50050/99/2018-Ad.1CCESTAT(Pt.) Central Tax

29 Dec, 2023
❱ Notification of Constitution of Principal Bench of GST Appellate Tribunal at New Delhi.

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Act No. 48 of 2023 Central Tax

28 Dec, 2023
❱ CGST (Second Amendment) Act, 2023

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Notification No. 56/2023 Central Tax

28 Dec, 2023
❱ Extension of limitation under Section 168A of CGST Act.

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Notification No. 55/2023 Central Tax

20 Dec, 2023
❱ Extension of due date for filing FORM GSTR-3B of November 2023 for the taxpayers registered in certain districts of Tamil Nadu.

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Instruction No. 05/2023-GST Central Tax

13 Dec, 2023
❱ CBIC instructions to GST officers, not to issue notices in mechanical manner to Indian Companies having expats on secondment. (Judgment of the Hon’ble Supreme Court in the case of Northern Operating Systems Private Limited (NOS))

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☑ Monthly | GSTR-3B

GSTR-3B for the m/o Mar 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Mar 2024 [Return by OIDAR Service Providers - Rule 64.]

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)