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May 2024

Recent Developments in GST

By G. G. Goyal, Chartered Accountant | C. B. Thakar, Advocate
Reading Time 23 mins


1. Notification No.07/2024-Central Tax dated 8th April, 2024

The above notification seeks to provide waiver of interest for a few specified registered persons for specified tax periods, (as listed in the Notification). It is regarding delay in filing returns due to technical glitches.

2. Notification No.08/2024-Central Tax dated 10th April, 2024

By Notification No. 04/2024-CT dated 5th January, 2024, the special procedure to be followed by registered person engaged in manufacturing of certain goods mentioned in the notification like Pan Masala and tobacco products was prescribed w.e.f. 1st April, 2024. The date for implementation is extended till 15th May, 2024.


(a) Instruction no.1/2023-24-GST dated 30th March, 2024 is issued which is regarding guidelines for CGST field formations in maintaining ease of

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