Notification No. 9/2024 Central Tax

12 Apr, 2024
❱ Seeks to extend GSTR-1 due date for the m/o Mar 2024 from 11th April 2024 to 12th April 2024 because of technical glitches on GST Portal on last days.

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Notification No. 08/2024 Central Tax

10 Apr, 2024
❱ 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

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Notification No. 07/2024 Central Tax

8 Apr, 2024
❱ Interest waiver for specified taxpayers for Late filing of GSTR-3B due to portal technical glitches during specified months.

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Instruction No. 01/2023-24-GST Central Tax

30 Mar, 2024
❱ Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers.

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Notification No. 01/2024 Union Territory Tax

28 Mar, 2024
❱ Seeks to amend the constitution of the Appellate Authority for Advance Ruling in the Union Territories. (Amendment to Notification No.04/2019 - UT)

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Notification No. 06/2024 Central Tax

22 Feb, 2024
❱ 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.

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Act No. 8 of 2024 Central Tax

15 Feb, 2024
❱ Finance Act, 2024

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Notification No. 05/2024 Central Tax

30 Jan, 2024
❱ Amendment in Notification No. 02/2017-CT dated 19th June, 2017.

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Notification No. 04/2024 Central Tax

5 Jan, 2024
❱ Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods i.e. Pan Masala, Tobacco etc.

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Notification No. 03/2024 Central Tax

5 Jan, 2024
❱ Seeks to rescind Notification No. 30/2023-CT dated 31st July, 2023 which notified the special procedure to be followed by a registered person engaged in manufacturing of Pan Masala & Tobacco related products.

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☑ Quarterly | CMP-08

CMP-08 for Quarter Jan - Mar 2024 (For Composite Taxpayers - Rule 62).

☑ 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)