Notifications

Simplified Explanation of Notification No. 1/2024-Central Tax (Rate) Heading: Amendment to CGST Rate Schedule for Certain Goods Purpose of the Notification: This notification updates the GST rate schedule by amending the entries related to specific goods under the 2.5% GST rate category. Key Details: Amendment in GST Rate Schedule: Previous …

Simplified Explanation of Notification No. 2/2024 – Central Tax Heading: Amendment in Rule 80 of Central Goods and Services Tax Rules, 2017 Purpose of the Notification: This notification introduces amendments to Rule 80 of the Central Goods and Services Tax (CGST) Rules, 2017. These changes are specific to the filing …

Simplified Explanation of Notification No. 3/2024 – Central Tax Heading: Rescission of Notification No. 30/2023-Central Tax Purpose of the Notification: This notification rescinds (cancels) an earlier notification (No. 30/2023-Central Tax) that was issued on July 31, 2023. The rescission means that the rules or procedures outlined in the earlier notification …

Simplified Explanation of Notification No. 4/2024 – Central Tax Purpose of the Notification: This notification sets out a special procedure for registered manufacturers of specific goods to report and manage details of their packing machines and production capacities under the Central Goods and Services Tax (CGST) Act. Key Details: Special …

Simplified Explanation of Notification No. 5/2024 – Central Tax Purpose of the Notification: This notification updates the details of the officers authorized under the Central Goods and Services Tax (CGST) Act by modifying a specific entry in the previous notification. Key Details: Amendment Overview: Original Notification Reference: Notification No. 2/2017-Central …

Simplified Explanation of Notification No. 6/2024 – Central Tax Purpose of the Notification: This notification designates a specific system with which information shared by taxpayers can be accessed and utilized, based on their consent, through a common portal. Key Details: System Designation: Name of the System: Public Tech Platform for …

Simplified Explanation of Notification No. S.O. 1620(E) Purpose of the Notification: This notification announces the appointment of a new Technical Member to the Securities Appellate Tribunal (SAT). It specifies the terms and conditions of this appointment. Details of the Notification: Appointment of Technical Member: Name:ShriDheerajBhatnagar Previous Position: Retired Principal Chief …

Simplified Explanation of Notification No. 7/2024-Central Tax Purpose of the Notification: This notification addresses situations where registered persons faced difficulties in filing their GST returns due to technical glitches on the GST portal. It provides relief by waiving the interest on late payment of tax for certain registered persons who …

Simplified Explanation of Notification No. 10/2024-Central Tax Purpose of the Notification: This notification amends the earlier Notification No. 2/2017-Central Tax dated June 19, 2017. It updates the areas and districts for which specific officers are responsible under the Central Goods and Services Tax (CGST) Act, 2017. Details of the Amendments: …