GST

Dates notified from which GST amendments as per Finance Act 2024 take effect

CBIC notifies dates from which amendments to CGST Act 2017 as per Finance Act 2024 shall take effect 

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 17/2024–Central Tax

New Delhi, the 27th September, 2024

S.O. 4253(E).—In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance (No. 2) Act, 2024 (15 of 2024), the Central Government hereby appoints –

(a) the date of publication of this notification in the Official Gazette, as the date on which the provisions of sections 118, 142, 148 and 150 of the said Act shall come into force; and

(b) the 1st day of November, 2024, as the date on which the provisions of sections 114 to 117, 119 to 141, 143 to 147, 149 and 151 to 157 of the said Act shall come into force.

[F. No. CBIC-20006/20/2023-GST]

RAUSHAN KUMAR, Under Secy

Download Notification No. 17/2024–Central Tax >>

 

Share

Recent Posts

  • Income Tax

Deduction u/s 80-IA(7) not allowed for delayed filing of audit report in Form 10CCB

Filing audit report in Form 10CCB within due date is mandatory. The assessee cannot claim deduction u/s 80-IA(7) he ground…

3 hours ago
  • Income Tax

Is CSR expenditure is allowable under section 80G of Income Tax Act – ITAT says “Yes”

CSR expenditure of companies is allowable under section 80G unless fall under the two exceptions specified. In a recent judgment,…

6 hours ago
  • Income Tax

Territorial jurisdiction of ITAT is determined on the basis of situs of Assessing Officer

Jurisdiction of ITAT is determined not by the place of business or residence of assessee but by the location of…

7 hours ago
  • Income Tax

Notice u/s 148 set-aside as assessee’s e-mail was inactive and notices went un-noticed

Notice u/s 148 set-aside and remitted back since the assessee’s e-mail was inactive leading to all notices go un-noticed In…

1 day ago
  • Income Tax

AO after dropping an issue for lack of evidence may re-open it on gathering information

AO after dropping an issue in assessment u/s 143(3) for lack of evidence is competent to re-open such issue upon…

1 day ago
  • Income Tax

Jewellery converted into solid gold not unexplained or in excess of permissible limit

Merely because jewellery is converted into solid gold / gold biscuits, it cannot be presumed to be unexplained or in…

2 days ago