Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 18-Oct-2024 -- Notification No. 116/2024 [F.No. 500/1/2014-APA-II] - Section 92C(2)—Notification under third proviso to sub section 2 of section 92C of the Income tax Act 1961 Dated: 18-Oct-2024 18-Oct-2024 -- Notification No. 117/2024 [F.No. 370142/19/2024-TPL] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—West Bengal Pollution Control Board Dated: 18-Oct-2024 18-Oct-2024 -- Press Release, dtd. 17-10-2024 - CBDT issues Revised Guidelines for compounding offences under the Income- tax Act, 1961 Dated: 17-Oct-2024 16-Oct-2024 -- Notification No. 114/2024 [F.No. 370142/21/2024-TPL] - Income Tax (Ninth Amendment) Rules, 2024 -- Amendment in Rule 31AA and 37-I Dated: 16-Oct-2024 16-Oct-2024 -- Notification No. 115/2024 [F.No. 370142/19/2024-TPL] - Section 206C(12)—Specifies that no collection of tax shall be made under sub-section (1F) of section 206C of the IT Act on any payment received from the Reserve Bank of India. Dated: 16-Oct-2024 16-Oct-2024 -- Press Release, dtd. 16-10-2024 - CBDT participates in special Campaign 4.0 Dated: 16-Oct-2024 16-Oct-2024 -- Circular No. 12/2024 [F. No. 370142/22/2024-TPL] - Guidance Note 1/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 Dated: 15-Oct-2024 16-Oct-2024 -- Notification No. 111/2024 [F.No. 370142/20/2024-TPL] - Income Tax (Seventh Amendment) Rules, 2024 -- Amendment in Form No.10A and 10AB Dated: 15-Oct-2024 16-Oct-2024 -- Notification No. 112/2024 [F.No. 370142/19/2024-TPL] - Income Tax (Eighth Amendment) Rules, 2024 -- Amendment in Rule 21AA, 26B, Form No.10E, 16 and Form No. 12BA inserted Dated: 15-Oct-2024 15-Oct-2024 -- Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017. Circular No. 237/31/2024-GST - dt.15-Oct-2024 15-Oct-2024 -- Clarification of various doubts related to Section 128A of the CGST Act, 2017. Circular No. 238/32/2024-GST - dt.15-Oct-2024 12-Oct-2024 -- Clarifications regarding applicability of GST on certain services Circular No. 234/28/2024-GST - dt.11-Oct-2024 12-Oct-2024 -- Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9 th September 2024 at New Delhi Circular No. 235/29/2024-GST - dt.11-Oct-2024 12-Oct-2024 -- Clarification regarding the scope of "as is / as is, where is basis" mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings Circular No. 236/30/2024-GST - dt.11-Oct-2024 12-Oct-2024 -- Notification No. 108/2024 [F.No. 300196/15/2021-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Gujarat Water Supply and Sewerage Board’, Gandhinagar Dated: 11-Oct-2024 12-Oct-2024 -- Notification No. 109/2024 [F.No. 300196/57/2018-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Real Estate Regulatory Authority, New Delhi Dated: 11-Oct-2024 12-Oct-2024 -- Notification No. 110/2024 [F.No. 300196/64/2018-ITA-I (Pt.1)] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—District Legal Service Authority, State of Haryana Dated: 11-Oct-2024 10-Oct-2024 -- Amendment to Notification No. 5/2017-Central Tax, dt. 19-6-2017 Notification No. 24/2024-Central Tax - dt.08-Oct-2024 10-Oct-2024 -- Amendment to Notification No. 50/2018-Central Tax, dt. 13-9-2018 Notification No. 25/2024-Central Tax - dt.08-Oct-2024 10-Oct-2024 -- Amendment to Notification No. 13/2017-Central Tax (Rate), dt. 28-6-2017 Notification No. 9/2024-Central Tax (Rate) - dt.08-Oct-2024 10-Oct-2024 -- Amendment to Notification No. 13/2017-Central Tax (Rate), dt. 28-6-2017 Notification No. 9/2024-Central Tax (Rate) - dt.08-Oct-2024 10-Oct-2024 -- Amendment to Notification No. 10/2017-Integrated Tax (Rate), dt. 28-6-2017 Notification No. 9/2024-Integrated Tax (Rate) - dt.08-Oct-2024 10-Oct-2024 -- Amendment to Notification No. 13/2017-Union Territory Tax (Rate), dt. 28-6-2017 Notification No.9/2024-Union Territory Tax (Rate) - dt.08-Oct-2024 09-Oct-2024 -- Further Amendments in Notification No. 4/2017-Central Tax (Rate), dated 28th June, 2017 Notification No. 6/2024-Central Tax (Rate) - dt.08-Oct-2024 09-Oct-2024 -- Amendment to Notification No. 4/2017-Integrated Tax (Rate), dt. 28-6-2017 Notification No. 6/2024-Integrated Tax (Rate) - dt.08-Oct-2024 09-Oct-2024 -- Amendment to Notification No. 4/2017-Union Territory Tax (Rate), dt. 28-6-2017 Notification No.6/2024-Union Territory Tax (Rate) - dt.08-Oct-2024 08-Oct-2024 -- Press Release, dtd. 07-10-2024 - Suggestions for comprehensive review of Income-Tax Act Dated: 07-Oct-2024 02-Oct-2024 -- Seeks to notify Principal Bench of GST Appellate Tribunal to hear cases of anti-profiteering Notification No. 18/2024-Central Tax - dt.01-Oct-2024 02-Oct-2024 -- Notification under Section 171 of CGST Act to provide for the sunset date. Notification No. 19/2024-Central Tax - dt.01-Oct-2024 01-Oct-2024 -- Notification No. 106/2024 [F.No. 225/181/2024/ITA-II] - Section 138(1)—Identifying genuine beneficiaries for Social Welfare Schemes—Principal Secretary to Government & Chairman, Odisha Computer Application Centre (OCAC), Department of Electronics & Information Technology (E&IT),Government of Odisha’ Dated: 01-Oct-2024 01-Oct-2024 -- Circular No. 11/2024 [F. No. 312/63/2023-0T] - Order authorizing Income-tax authorities to admit an application or claim for refund and carry forward of loss and set off thereof under section 119(2)(b) of the Income-tax Act, 1961 Dated: 01-Oct-2024 01-Oct-2024 -- Notification No. 4 of 2024 [DGIT(S)/e-Filing Notification/Form 1/DTVSVS/2024] - Procedure for making declaration and furnishing undertaking in Form-1 under Rule 4 of The Direct Tax Vivad Se Vishwas Rules, 2024 Dated: 30-Sep-2024 30-Sep-2024 -- Press Release, dtd. 30-9-2024 - CBDT extends specified date for filing of various reports of audit for the Assessment Year 2024-25 Dated: 30-Sep-2024 30-Sep-2024 -- Circular No. 10/2024 [F. No. 225/205/2024/ITA-ll] - Extension of time lines fol` filing of various reports of audit for the Assessment Year 2024-25 Dated: 29-Sep-2024 30-Sep-2024 -- Notification No. 105/2024 [F.No. 370142/16/2024-TPL] - Corrigendum - Notification No. 104/2024 dated 20th September, 2024 Dated: 27-Sep-2024 29-Sep-2024 -- Seeks to notify the provisions of Finance (No. 2) Act, 2024 Notification No. 17/2024-Central Tax - dt.27-Sep-2024 20-Sep-2024 -- Notification No. 104/2024 [F.No. 370142/16/2024-TPL] - Section 99—Central Government makes the Direct Tax Vivad Se Vishwas Rules, 2024 Dated: 20-Sep-2024 20-Sep-2024 -- Notification No. 103/2024 [F.No.370142/17/2024-TPL] - Section 88(2)—Direct Tax Vivad Se Vishwas Scheme, 2024 shall come into force on the 1st day of October, 2024 Dated: 19-Sep-2024 20-Sep-2024 -- Seeks to notify National Bank for Financing Infrastructure and Development as a public financial institution Notification no. G.S.R. 557(E), dt. 10-09-2024 - dt.2024-09-10 20-Sep-2024 -- Clarification on holding of Annual General Meeting (AGM) and EGM through Video Conference (VC) or Other Audio Visual Means (OAVM) and passing of Ordinary and Special resolutions by the companies under the Companies Act, 2013 read with Rules made thereunde General Circular No. 09/2024, dt. 19-09-2024 - dt.2024-09-19 19-Sep-2024 -- Notification No. 102/2024 [F. No. 203/12/2024/ITA-II] - Section 35(1)(ii)—Other Institution for Social Science or Statistical Research —Auroville Foundation Dated: 18-Sep-2024 18-Sep-2024 -- Circular No. 9/2024 [F. No. 279/Misc./M-74/2024-ITJ] - Further enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/ appeals before Supreme Court: amendment to Circular 5 of 2024- Measures for reducing litigation Dated: 17-Sep-2024 14-Sep-2024 -- Foreign Exchange (Compounding Proceedings) Rules, 2024 Notification No. G.S.R. 566 (E), dt. 12-09-2024 - dt.2024-09-12 13-Sep-2024 -- Press Release, dtd. 12-9-2024 - CBDT to participate in Special Campaign 4.0 Dated: 12-Sep-2024 12-Sep-2024 -- Clarification in respect of advertising services provided to foreign clients. Circular No. 230/24/2024-GST - dt.11-Sep-2024 12-Sep-2024 -- Clarification on availability of input tax credit in respect of demo vehicles. Circular No. 231/25/2024-GST - dt.11-Sep-2024 12-Sep-2024 -- Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India. Circular No. 232/26/2024-GST - dt.11-Sep-2024 12-Sep-2024 -- Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess. Circular No. 233/27/2024-GST - dt.11-Sep-2024 11-Sep-2024 -- Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2024 Notification No. G.S.R. 555(E), dt. 09-09-2024 - dt.2024-09-09 11-Sep-2024 -- Companies (Indian Accounting Standards) Second Amendment Rules, 2024 Notification No. G.S.R. 554(E), dt. 09-09-2024 - dt.2024-09-09 11-Sep-2024 -- Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2024 Notification No. G.S.R. 552(E), dt. 09-09-2024 - dt.2024-09-09 11-Sep-2024 -- Companies (Indian Accounting Standards) Amendment Rules, 2024 Notification No. G.S.R. 492(E), dt. 12-08-2024 - dt.2024-08-12 01-Sep-2024 -- Notification No. 101/2024 [F. No. 203/19/2024/ITA-II] - Section 35(1)(ii)—University, College or Other Institution for Scientific Research Expenditure—Advanced Manufacturing Technology Development Centre, Chennai Dated: 30-Aug-2024 30-Aug-2024 -- Press Release, dtd. 30-08-2024 - CBDT rolls out e-DRS Scheme, 2022 Dated: 30-Aug-2024 13-Aug-2024 -- Notification No. 100/2024 [F. No. 300196/13/2023-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—‘Unique Identification Authority of India Dated: 12-Aug-2024 13-Aug-2024 -- Notification No. 99/2024 [F. No. 300196/19/2019-ITA-I(Pt.1)] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—West Bengal Transport Workers’ Social Security Scheme Dated: 12-Aug-2024 08-Aug-2024 -- Press Release, dtd. 07-08-2024 - CBDT relaxes provisions of TDS/TCS in the event of death of deductee/collectee before linkage of PAN and Aadhaa Dated: 07-Aug-2024 08-Aug-2024 -- Notification No. 98/2024 [F. No. 300196/9/2020-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—‘Karnataka State Natural Disaster Monitoring Centre Dated: 07-Aug-2024 08-Aug-2024 -- Notification No. 97/2024 [F. No. 300196/3/2022-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Kalyan Karnataka Region Development Board Dated: 07-Aug-2024 08-Aug-2024 -- Circular No. 8/2024 [F. No. 275/4/2024-IT(B) ] - Non-applicability of higher rate of TDS/TCS as per provisions of section 206AA / 206CC of the Income-tax Act, 1961, in the event of death of deductee/coliectee before linkage of PAN and Aadhaar Dated: 05-Aug-2024 07-Aug-2024 -- Seeks to notify section 11 to 13 of Finance Act (No.1) 2024 Notification No. 16/2024-Central Tax - dt.06-Aug-2024 03-Aug-2024 -- Press Release, dtd. 02-08-2024 - A new record of over 7.28 crore ITRs filed till 31st July, 2024 Dated: 02-Aug-2024 25-Jul-2024 -- Notification No. 96/2024 [F. No. 300196/34/2017-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Society for Applied Microwave Electronics Engineering & Research (SAMEER), Mumbai Dated: 24-Jul-2024 25-Jul-2024 -- Notification No. 95/2024 [F. No. 196/20/2021-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Himachal Pradesh State Load Despatch Centre, Shimla Dated: 24-Jul-2024 25-Jul-2024 -- Notification No. 94/2024 [F. No. 300196/68/2018-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Punjab Skill Development Mission Society, Chandigarh Dated: 24-Jul-2024 20-Jul-2024 -- Notification No. 93/2024 [F. No. 500/PF12/S10(23FE)FT&TR-II-Part(1)] - Section 10(23FE)—Specifies the pension fund, namely, AIMCo India Infrastructure Limited Dated: 19-Jul-2024 20-Jul-2024 -- Notification No. 92/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 106/2023 dated 27th December, 2023 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 91/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 95/2023 dated 1st November, 2023 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 90/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 89A/2023 dated 13th October, 2023 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 89/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 36/2023 dated 7th June, 2023 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 88/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 02/2023 dated 25th January, 2023 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 87/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 128/2022 dated 28th December, 2022 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 86/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 125/2022 dated 16th November,2022 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 85/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 119/2022 dated 31st October, 2022 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 84/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 115/2022 dated 14th October, 2022 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 83/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 114/2022 dated 13th October, 2022 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 82/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 97/2022 dated 17th August, 2022 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 81/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 95/2022 dated 16th August, 2022 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 80/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 93/2022 dated 5th August, 2022 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 79/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 86/2022 dated 21st July, 2022 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 78/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 69/2022 dated 27th June, 2022 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 77/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 130/2021 dated 2nd November, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 76/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 114/2021 dated 20th September, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 75/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 112/2021 dated 16th September, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 74/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 111/2021 dated 16th September, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 73/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 84/2021 dated 3rd August, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 72/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 67/2021 dated 17th May, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 71/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 66/2021 dated 13th May, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 70/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 65/2021 dated 13th May, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 69/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 64/2021 dated 13th May, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 68/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 63/2021 dated 13th May, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 67/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 62/2021 dated 13th May, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 66/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 55/2021 dated 5th May, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Press Release, dtd. 19-07-2024 - Award of contract of Taxnet 2.0 Project to M/s Bharti-Airtel Ltd by CBDT Dated: 19-Jul-2024 20-Jul-2024 -- Notification No. 65/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 54/2021 dated 5th May, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 64/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 53/2021 dated 5th May, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 63/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 52/2021 dated 5th May, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 62/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 51/2021 dated 5th May, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 61/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 46/2021 dated 4th May, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 60/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 45/2021 dated 4th May, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 59/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 44/2021 dated 4th May, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 58/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 43/2021 dated 4th May, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 57/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 35/202 dated 22nd April, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 56/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 34/2021 dated 22nd April, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 55/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 33/2021 dated 19th April, 2021 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 54/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] - Section 10(23FE)—Amendment in Notification No. 89/2020 dated the 2nd November, 2020 Dated: 18-Jul-2024 20-Jul-2024 -- Notification No. 53/2024 [F. No. 300196/15/2022-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Uttaranchal Board of Technical Education, Roorkee Dated: 15-Jul-2024 16-Jul-2024 -- Clarifications regarding applicability of GST on certain services -reg. Circular No. 228/22/2024-GST - dt.15-Jul-2024 16-Jul-2024 -- Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi –reg. Circular No. 229/23/2024-GST - dt.15-Jul-2024 12-Jul-2024 -- Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation. Circular No. 224/18/2024-GST - dt.11-Jul-2024 12-Jul-2024 -- Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons. Circular No. 225/19/2024-GST - dt.11-Jul-2024 12-Jul-2024 -- Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export. Circular No. 226/20/2024-GST - dt.11-Jul-2024 12-Jul-2024 -- Processing of refund applications filed by Canteen Stores Department (CSD). Circular No. 227/21/2024-GST - dt.11-Jul-2024 11-Jul-2024 -- Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. Notification No. 12/2024-Central Tax - dt.10-Jul-2024 11-Jul-2024 -- Seeks to rescind Notification no. 27/2022-Central Tax dated 26.12.2022. Notification No. 13/2024-Central Tax - dt.10-Jul-2024 11-Jul-2024 -- Seeks to exempt the registered person whose aggregate turnover in FY 2023-24 is upto Rs. two crores, from filing annual return for the said financial year. Notification No. 14/2024-Central Tax - dt.10-Jul-2024 11-Jul-2024 -- Seeks to amend Notification No. 52/2018-Central Tax, dated 20.09.2018. Notification No. 15/2024-Central Tax - dt.10-Jul-2024 11-Jul-2024 -- Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder. Circular No. 223/17/2024-GST - dt.10-Jul-2024 11-Jul-2024 -- Notification No. 52/2024 [F. No. 225/106/2024/ITA-II] - Section 138(1)(a)—Specifies Agriculture Production Commissioner (APC) & Secretary to Government, Agriculture & Co-operation Department, Government of Telangana Dated: 09-Jul-2024 05-Jul-2024 -- Filing of Forms [BEN-2, MGT-6] due to migration from V2 Version to V3 Version in MCA21 Portal from 4th July, 2024 to 14th July, 2024 General Circular No. 04/2024, dt. 04-07-2024 - dt.2024-07-04 29-Jun-2024 -- Reduction of Government Litigation - fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court--Reg. Circular No. 207/1/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No. 04/2024-Central Tax dated 05.01.2024--Reg. Circular No. 208/2/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons--Reg. Circular No. 209/3/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit--Reg. Circular No. 210/4/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons--Reg. Circular No. 211/5/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers--Reg. Circular No. 212/6/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company--Reg. Circular No. 213/7/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value--Reg. Circular No. 214/8/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarificationon taxability of salvage/ wreck value earmarked in the claim assessment of the damage caused to the motor vehicle--Reg. Circular No. 215/9/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/Extended Warranty, in furtherance to Circular No. 195/07/2023-GST, dated 17.07.2023--Reg. Circular No. 216/10/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement--Reg. Circular No. 217/11/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person--Reg. Circular No. 218/12/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017--Reg. Circular No. 219/13/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors--Reg. Circular No. 220/14/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highways Authority of India (NHAI) in Hybrid Annuity Mode (HAM) model--Reg. Circular No. 221/15/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification on time of supply of services of spectrum usage and other similar services under GST--Reg. Circular No. 222/16/2024-GST - dt.26-Jun-2024 27-Jun-2024 -- Notification No. 01/2024-25 [F. No. DGIT(S)-CIT(OSD)E-Filing/e-Filing Notification/Forms/2024] - Specifying Forms prescribed in Appendix-II of the Income Tax Rules 1962, to be furnished electronically under sub-rule (1) and sub-rule (2) of Rule 131 ofthe Income-tax Rules, 1962 Dated: 24-Jun-2024 24-Jun-2024 -- Recommendations of 53rd GST Council Meeting Press Note - dt.22-Jun-2024 19-Jun-2024 -- Press Release, dtd. 18-06-2024 - Gross Direct Tax collections for the Financial Year (FY) 2024-25 register a growth of 22.19% Dated: 18-Jun-2024 13-Jun-2024 -- Notification No. 51/2024 [F. No. 300196/43/2018-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Kerala Co-operative Deposit Guarantee Fund Board Dated: 12-Jun-2024 08-Jun-2024 -- Notification No. 50/2024 [F. No. 187/6/2024 (ITA-I)] - Section 120(1) and (2) -- Amendment to Notification No. 77/2014 dated 10th December, 2014 Dated: 06-Jun-2024 08-Jun-2024 -- Notification No. 49/2024 [F. No. 300196/16/2022-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Real Estate Appellate Tribunal, Punjab Dated: 06-Jun-2024 03-Jun-2024 -- Amendment to Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate Notification No. 11/2024-Central Tax - dt.30-May-2024 02-Jun-2024 -- Notification No. 48/2024 [F. No. 370142/11/2024-TPL] - Income Tax (Sixth Amendment) Rules, 2024—Amendment in Form No. 27Q Dated: 31-May-2024 29-May-2024 -- Amendment to Notification No. 02/2017-Central Tax, dt. 19-06-2017 with effect from 5th August, 2023 Notification No. 10/2024-Central Tax - dt.29-May-2024 29-May-2024 -- Notification No. 47/2024 [F. No. 370133/12/2023-TPL] - Section 10(46A)(b)—Central Government hereby notifies the Mathura Vrindavan Development Authority Dated: 29-May-2024 29-May-2024 -- Notification No. 46/2024 [F. No. 370142/8/2024-TPL] - Section 206CCA(3)(ii)—Central Government hereby notifies the Reserve Bank of India Dated: 27-May-2024 29-May-2024 -- Notification No. 45/2024 [F. No. 370142/8/2024-TPL] - Section 206AB(3)(ii)—Central Government hereby notifies the Reserve Bank of India Dated: 27-May-2024 25-May-2024 -- Notification No. 44/2024 [F. No. 370142/10/2024-TPL] - Amends the Notification No. 44/2017 -- Cost Inflation Index (CII) for the Financial Year 2024-25 notified Dated: 24-May-2024 23-May-2024 -- Notification No. 43/2024 [F. No. 300196/32/2024-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Tamil Nadu Water Supply and Drainage Board, Chennai Dated: 22-May-2024