List of Central Tax (CGST) Notifications issued by the Central Board of Indirect Taxes & Customs (CBIC) during 2024, making amendments in provisions under CGST Act/ Rules 2017:
| List of CBIC Central Tax (CGST) Notifications 2024 (No., Date, and Particulars) |
| CBIC Central Tax Notification 31/2024 dated 13/12/2024: CBIC appoints common adjudicating authority in 12 cases where SCNs have been issued by DGGI officers. |
| CBIC Central Tax Notification 30/2024 dated 10/12/2024: CBIC extends due date for filing of monthly GSTR-3B (October 2024) for taxpayers registered in Murshidabad district (West Bengal). |
| CBIC Central Tax Notification 29/2024 dated 27/11/2024: CBIC extends due date for filing of monthly GSTR-3B (October 2024) for taxpayers registered in Manipur state. |
| CBIC Central Tax Notification 28/2024 dated 27/11/2024: CBIC appoints common adjudicating authority in 40 cases where SCNs have been issued by DGGI officers. |
| CBIC Central Tax Notification 27/2024 dated 25/11/2024: Amendments in Notification 2/2017 relating to jurisdiction of Central Tax Officers. Also refer Notifications 2/2022 and Circulars 31/05/2018, 169/01/2022, 239/33/2024. |
| CBIC Central Tax Notification 26/2024 dated 18/11/2024: CBIC extends due date for filing of monthly GSTR-3B (October 2024) for taxpayers registered in Maharashtra and Jharkhand states. |
| CBIC Central Tax Notification 25/2024 dated 09/10/2024: CBIC amends Notification 50/2018 to cover metal scrap transactions in GST TDS scope, effective 10/10/2024. Read More… |
| CBIC Central Tax Notification 24/2024 dated 09/10/2024: CBIC amends Notification 5/2017 to exclude persons engaged in metal scrap supply, falling under Chapters 72 to 81 in first schedule to CTA, 1975 from its scope effective from 10/10/2024. |
| CBIC Central Tax Notification 23/2024 dated 08/10/2024: CBIC notifies reduction/ waiver of late fee applicable for failure/delays in filing GSTR-7 (GST TDS Return) from the month of June 2021 and onwards. Read More… |
| CBIC Central Tax Notification 22/2024 dated 08/10/2024: CBIC notifies special procedure u/s 148 of the CGST Act for rectification of demand orders issued for contravention of section 16(4). |
| CBIC Central Tax Notification 21/2024 dated 08/10/2024: CBIC notifies the date before which full payment of tax demanded in the notice/ statement/ order is to be made by the taxpayer u/s 128A(1) to avail benefit of waiver of interest/ penalty/ both u/s 128A. |
| CBIC Central Tax Notification 20/2024 dated 08/10/2024: CBIC notifies the CGST (Second Amendment) Rules, 2024. Various CGST Rules amended w.e.f. 08/10/2024 or as specified. Also new CGST Rule 164 inserted w.e.f 01/11/2024. |
| CBIC Central Tax Notification 19/2024 dated 30/09/2024: CBIC notifies sunset date of 01/04/2025 u/s 171 of the CGST Act 2017 from which the Authority for Anti-profiteering shall not accept any request for examining whether ITC availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods/ services/ both. Also refer Notification 18/2024. |
| CBIC Central Tax Notification 18/2024 dated 30/09/2024: CBIC notifies ‘Principal Bench of GST Appellate Tribunal’ u/s 171/ 109, which has been empowered to hear cases of anti-profiteering, i.e. to examine whether ITC availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods/ services/ both. Also refer Notification 19/2024. |
| CBIC Central Tax Notification 17/2024 dated 27/09/2024: CBIC notifies the commencement dates in respect of GST related amendments in CGST Act, 2017 made by the Finance Act (No. 2), 2024. |
| GST Related Amendments in Finance Act (No. 2) 2024: Relevant Extracts from GOI Notification dated 16/08/2024 |
| CBIC Central Tax Notification 16/2024 dated 06/08/2024: CBIC notifies the commencement dates in respect of GST related amendments in CGST Act, 2017 made by the Finance Act, 2024. |
| CBIC Central Tax Notification 15/2024 dated 10/07/2024: CBIC amends Notification 52/2018 to reduce GST TCS Collection Rate under CGST from 0.5% to 0.25% from 10/07/2024. |
| CBIC Central Tax Notification 14/2024 dated 10/07/2024: CBIC notifies exemption from filing Annual GST Return (FY 2023-24) by the registered person whose aggregate turnover is up to two crore rupees. |
| CBIC Central Tax Notification 13/2024 dated 10/07/2024: CBIC rescinds Notification 27/2022. |
| CBIC Central Tax Notification 12/2024 dated 10/07/2024: CBIC notifies the CGST (Amendment) Rules, 2024. Various CGST Rules amended w.e.f. 10/07/2024 or as specified. |
| CBIC Central Tax Notification 11/2024 dated 30/05/2024: CBIC assigns assign district of Kotputli-Behror to CGST Alwar Commissionerate. |
| CBIC Central Tax Notification 10/2024 dated 29/05/2024: CBIC modifies the territorial jurisdiction of the Principal Commissioner/Commissioner of Central Tax for a number of Rajasthan districts under the CGST/IGST Act 2017, effective 05/08/2023. |
| CBIC Central Tax Notification 9/2024 dated 12/04/2024: CBIC extends GSTR-1 (March 2024) due date up to 12/04/2024. |
| CBIC Central Tax Notification 8/2024 dated 10/04/2024: Revised timeline of 15/05/2024 for implementation of Special Procedures for Registered Manufacturers of Pan-Masala. Read More… |
| Central Tax Notification 7/2024 dated 08/04/2024: CBIC notifies ‘nil’ rate of interest for delayed filing of GSTR-3B in the case of 4 taxpayers for different tax periods from respective due dates to date of actual furnishing of return. This has been allowed as per recommendations of GST Council in view of technical glitches on the common portal, although these taxpayers had sufficient balance in their electronic cash ledger or electronic credit ledger, or had deposited the required amount through challan. |
| Central Tax Notification 6/2024 dated 22/02/2024: ‘Public Tech Platform for Frictionless Credit (PTPFC)’ designated as system for sharing credit information with taxpayers consent via the common portal. Read More… |
| GST Related Amendments in Finance Act 2024: Relevant Extracts from GOI Notification dated 15/02/2024 |
| CBIC Central Tax Notification 5/2024 dated 30/01/2024: CBIC notifies addition of pincode ‘411069’ to the Territorial Jurisdiction of Principal Commissioner/Commissioner of Central Tax in Pune II (Table II). |
| CBIC Central Tax Notification 4/2024 dated 05/01/2024: Revised Special Procedures for Registered Manufacturers of Pan-Masala effective |
| CBIC Central Tax Notification 3/2024 dated 05/01/2024: Notification 30/2023 rescinded (Special procedure for Pan-Masala manufacturers prescribed from 01/01/2024). Read More… |
| CBIC Central Tax Notification 2/2024 dated 05/01/2024: CBIC notifies CGST (Amendment) Rules 2024 to insert new CGST Rules 80(1B) and 80(3B) from 31/12/2023 to extend GSTR-9/9C Filing Deadline for 9 Tamilnadu Districts (FY 2022-23). Read More… |
| CBIC Central Tax Notification 1/2024 dated 05/01/2024: GSTR-3B (Nov’23) Deadline Extended for 5 Tamilnadu Districts (Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar). Read More… |
| CBIC Updates (GST) |
| Information on GST Circulars, Instructions, Notifications, Orders, Press Releases, RODs, etc. issued by GOI/CBIC since 2017. Also read Section-wise/Rule-wise amendments and bare text of the CGST/IGST/UTGST Acts/Rules. Please visit CBIC/GSTN website for error-free, official and updated information. E&OE. |
| CGST Act | CGST Rules | GST Forms |
| IGST Act | IGST Rules |
| UTGST Act | UTGST Rules |
| CGST Notifications: 2025, 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Orders: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Press Releases: 2020, 2019, 2018, 2017 |
| Compensation Cess Notifications: 2017 onwards (upto 2025) |
| Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| GST Circulars: 2025, 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| GST Instructions: 2017 onwards (upto 2025) |
| GST Rate Notifications: 2025, 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Notifications: 2017 onwards (upto 2025) |
| UTGST Notifications: 2017 onwards (upto 2025) |