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November 2024

Recent Developments in GST

By G. G. Goyal, Chartered Accountant | C. B. Thakar, Advocate
Reading Time 18 mins

A. NOTIFICATIONS

i) Notification No.17/2024-Central Tax dated 27th September, 2024

Above notification seeks to notify dates for applicability of the provisions of Finance (No. 2) Act, 2024.

ii) Notification No.18/2024-Central Tax dated 30th September, 2024

Above notification seeks to notify Principal Bench of GST Appellate Tribunal to hear cases of anti-profiteering, effective from 1st October, 2024.

iii) Notification No.19/2024-Central Tax dated 30th September, 2024

Above notification under section 171 of CGST Act (which deals with Anti Profiteering measure) is to provide for making above section ineffective from 1st April, 2025.

iv) Notification No.20/2024-Central Tax dated 8th October, 2024

Above notification seeks to make amendments in CGST Rules, 2017. Most of the changes are consequential in light of changes in Principal Act. There are also changes relating to issue of invoices, GST Amnesty (Section 128A) and others.

v) Notification No.21/2024-Central Tax dated 8th O

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