GST Notifications issued in November 2024
a) NN 26/2024–CT dated November 18, 2024 - CBIC has extended the due date for filing GSTR-3B returns for October 2024. This extension applies to registered persons whose principal place of business is in the states of Maharashtra and Jharkhand. The revised due date for these taxpayers is now November 21, 2024. This measure is aimed at facilitating compliance with Section 39(1) of the Act, read with Rule 61(1)(i) of the CGST Rules, 2017.
Source : https://taxinformation.cbic.gov.in/view-pdf/1010221/ENG/Notifications
b) Notification No. 27/2024-CT on 25th November 2024 - This notification revises Table V of the earlier Notification No. 02/2017-Central Tax, dated 19th June 2017. The updated table outlines the jurisdiction and powers of Principal Commissioners and Commissioners of Central Tax across India. It specifies their authority to pass orders or decisions on notices issued by officers of the Directorate General of Goods and Services Tax Intelligence under various sections of the CGST Act, including sections 67, 73, 74, 76, 122, 125, 127, 129, and 130. The changes apply to multiple regions, including Ahmedabad South, Bengaluru East, Delhi North, Jaipur, Kolkata North, and others. The notification will take effect from 1st December 2024.
Source : https://taxinformation.cbic.gov.in/view-pdf/1010227/ENG/Notifications
c) NN 28/2024–CT, dated November 27, 2024 - under the CGST/IGST Acts of 2017. The notification appoints specific officers to adjudicate show cause notices issued by the Directorate General of GST Intelligence (DGGI) under sections 73, 74, 122, 125, and 127 of the CGST Act, 2017. This notification details the designated adjudicating authorities responsible for each notice, addressing cases involving various businesses and their respective addresses across India. Notices, issued between September 2 and September 15, 2023, pertain to alleged non-compliance or violations under the GST framework. Adjudicating authorities include Joint Commissioners or Additional Commissioners from respective CGST and Central Excise Commissionerates. This step ensures clarity and structured handling of tax-related disputes.
Source : https://taxinformation.cbic.gov.in/view-pdf/1010228/ENG/Notifications
d) NN 29/2024—CT on November 27, 2024 - It is extending the deadline for filing FORM GSTR-3B for October 2024. The extension applies to registered taxpayers in Manipur whose principal place of business is within the state. As per this notification, the new due date for these taxpayers is November 30, 2024, instead of the earlier stipulated timeline. The notification is effective retrospectively from November 20, 2024. Taxpayers in Manipur are required to furnish the return as per Section 39(1) of the CGST Act, read with Rule 61(1)(i) of the CGST Rules, 2017.
Source : https://taxinformation.cbic.gov.in/view-pdf/1010229/ENG/Notifications
