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Ind AS 117 – Insurance Contracts
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October 2024

Recent Developments in GST

By G. G. Goyal, Chartered Accountant | C. B. Thakar, Advocate

Reading Time 10 mins

A. NOTIFICATIONS

i) Notification No.16/2024-Central Tax dated 6^th August, 2024

The above notification seeks to make sections 11 to 13 of the Finance Act (No.1) 2024 operative. The sections 11 & 12 which are regarding provisions of Input Service Distributor (ISD), are to come into effect from 1^st April, 2025. Section 13, which is relating to penalty under section 122A, is to come into effect from 1^st October, 2024.

ii) The Finance (No.2) Act, 2024 (Act No.15 of 2024), in which amendments proposed in the Budget are incorporated, is assented to by the president on 16^th August, 2024, and accordingly the Act has come into operation from 16^th August, 2024.

B. CIRCULARS

The following circulars have been issued by CBIC.

(i) Clarification about advertising services — Circular no.230/24/2024-GST dated 11^th September, 2024. Read More

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