A. Amendment
| Sr. no. | Category | Subject | in brief | in detail/ Reference |
| 1 | GST | Notification no. 12/2024 – Central Tax dated 10.07.2024 | Amends the Central Goods and Services Tax Rules, 2017 to give effect to the 53rd GST Council meeting recommendations | Click here to read more |
| 2 | GST | Notification no. 13/2024 – Central Tax dated 10.07.2024 | Rescinds Notification no. 27/2022-Central Tax dated 26.12.2022 which provides for biometric based Aadhaar authentication to obtain GST registration in specified states. Since the notification is rescinded the said provision biometric based Aadhaar authentication is applicable to all the States | click here to read more |
| 3 | GST | Notification no. 14/2024 – Central Tax dated 10.07.2024 | Exempts the registered person whose aggregate turnover in the FY 2023-24 is up two crore rupees, from filing annual return in Form GSTR-9 for the said financial year. | click here to read more |
| 4 | GST | Notification no. 15/2024 – Central Tax dated 10.07.2024 | Makes amendment in the notification no. 52/2018 – Central Tax dated 20.09.2018 which provides for the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies. | click here to read more |
| 5 | GST | Circular no. 224/17/2024-GST dated 11.07.2024 | Providing Guidelines for recovery of outstanding dues, in cases where first appeal has been disposed of, till Appellate Tribunal comes into operation. | click here to read more |
| 6 | GST | Circular no. 225/17/2024-GST dated 11.07.2024 | Provides clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons. | click here to read more |
| 7 | GST | Circular no. 226/17/2024-GST dated 11.07.2024 | Provides Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports. | click here to read more |
| 8 | GST | Circular no. 227/17/2024-GST dated 11.07.2024 | Processing of refund applications filed by Canteen Stores Department (CSD). | click here to read more |
B. Article
| Sr. no. | Category | Title | Authored by | in detail/ reference |
| 1 | GST | Point wise discussion on Amendment in CGST Rules, 2017 vide Notif. no.12/2024-CT dt. 10.07.2024 and more | Ms. Meenakshi Jain | click here to read more |
C. Tax in Media
| Sr. no. | Category | In brief | In detail / reference |
| 1 | GST | Budget expectation – Tourism Industry To boost domestic and inbound tourism, the travel and tourism industry has requested the government to consider a uniform 12 per cent GST rate on hotels in the upcoming Budget for 2024-2025. Union Finance Minister Nirmala Sitharaman is scheduled to present the Budget for 2024-25 in the Lok Sabha on July 23. | click here to read more |
| 2 | GST | Fake Invoice menace The officers of the Preventive Unit of the CGST, Belagavi Commissionerate, have busted a fake GST invoice racket involving Rs. 132 crore of fake input tax credit of Rs. 23.8 crore and arrested the main accused. | click here to read more |
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