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September 2024

Recent Developments in GST

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

Reading Time 28 mins

A. NOTIFICATIONS

i) Notification No.10/2024-Central Tax dated 29th May, 2024 & Notification No.11/2024-Central Tax dated 30th May, 2024

The above notifications seek to amend the Notification no. 02/2017-CT dated 19th June, 2017, which is regarding Territorial Jurisdiction of Principal Commissioner / Commissioner of Central Tax, etc. There are substitutions for changes in jurisdiction.

ii) Notification No.12/2024-Central Tax dated 10th July, 2024

The above notification seeks to make amendments in CGST Rules, 2017. Amongst other, there are amendments in Rules relating to returns, ISD, refund and appeal to Tribunal, etc.

iii) Notification No.13/2024-Central Tax dated 10th July, 2024

The above notification seeks to rescind Notification no. 27/2022-Central Tax dated 26th December, 2022, which was regarding applicability of Rule 8(4A) of CGST Rules.

iv) Notification No.14/2024-Central Tax dated 10th July, 2024

The above notification seeks to exempt the registered person, whose aggregate turnover in FY 2023–24 is upto ₹2 crores, from filing annual return for the said fi

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