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GST Review April-2024

GST Updates

Deepali Mehta
Notification No 07/2024 dated 08/04/2024: Seeks to provide waiver of interest for specified registered persons for specified tax periods. Selected Registered person who are liable to furnish the return as specified under sub- section (1) of section 39 of the Act but could not file the return for the month as mentioned in the corresponding column (2), by the due date, because of technical glitch on the portal but had sufficient balance in their electronic cash ledger or electronic credit ledger, or had deposited the required amount through challan. Notification No 08/2024 dated 10/04/2024: Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024. Notification No 09/2024 dated 12/04/2024: Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024 to 12th April 2024. Instruction No. 01/2023-24-GST (Inv........