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Barring of GST Return on expiry of three years
Barring of GST Return on expiry of three years
Circular No. 234/28/2024(GST): Clarifications regarding applicability of GST on certain services
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/
Commissioners of Central Tax (All)/ The Principal Director Generals/ Director
Generals (All)
Madam/Sir,
NN : 21/2024(CT) - Due Date for tax payment under section 128A of CGST Act, 2017 for waiver of interest or penalty or both
In exercise of the powers conferred by sub-section (1) of section 128A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (the said Act), the Central Government, on the recommendations of the Council, hereby notifies the respective date specified in Column (3) of the Table below, as the date upto which payment for the tax pay
NN:20/2024(CT) – CGST(SECOND AMENDMENT) RULES, 2024
In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —