Appointment of adjudicating authority reallocates responsibility to designated officers for specified GST show cause notices.
The Central Board designates specified Commissioner-level officers and other adjudicating authorities to pass orders or decisions on listed show cause notices issued by the Directorate General of GST Intelligence, reallocating adjudicatory responsibility for those notices under the Central and Integrated GST framework and covering assessment, liability determination, penalties and related enforcement provisions.

Extension of GSTR-3B filing deadline: deadline extended for registrants in Murshidabad under section 39 to December 11.
The Commissioner, under section 39(6) of the Central Goods and Services Tax Act, 2017, extends the due date for furnishing FORM GSTR-3B for October 2024 until the eleventh day of December 2024 for registered persons whose principal place of business is in the district of Murshidabad, West Bengal, required to file under section 39(1) read with rule 61(1)(i). The notification is dated 10th December 2024 and is deemed effective from 20th November 2024.

GSTAT bench jurisdiction amendment substitutes one district in a bench's district list, updating appellate tribunal territorial scope.
The corrigendum directs that in the entry listing Jaipur for the State Bench composition, the district name "Alwar" in the first item of the bench's district list is to be substituted with "Ajmer", thereby amending the territorial composition of that GSTAT State Bench.

Extension of GSTR-3B due date: October filing now permitted until end of November for Manipur registrants.
The Commissioner, on the Council's recommendation, extends the due date for furnishing returns in Form GSTR-3B for the month of October, 2024 until the thirtieth day of November, 2024 for registered persons whose principal place of business is in the State of Manipur and who are subject to the statutory return-filing obligation; the notification is deemed effective from the twentieth day of November, 2024.

Appointment of Adjudicating Authorities under CGST/IGST: officers designated to decide DGGI-issued tax notices and related adjudication matters.
Appointment of officers to adjudicate DGGI-issued show-cause notices under the Central Goods and Services Tax Act and the Integrated Goods and Services Tax Act; the Board designates specified Central GST adjudication officers to pass orders or decisions on the listed notices concerning assessment, determination, penalty and recovery, with the Table identifying noticees, originating DGGI notices and the adjudicating office charged with deciding those matters.

Bench Jurisdiction: State Benches of GSTAT reallocated districts and substituted bench locations affecting appellate jurisdictions.
The notification substitutes specified bench-location names in the existing GSTAT schedule-exchanging Varanasi with Prayagraj and Jalandhar with Chandigarh-and inserts a new clause that notifies, for each State Bench, the districts comprising its appellate jurisdiction and any sitting or circuit arrangements. The inserted table lists bench locations, the districts within each bench's jurisdiction, and sitting/circuit designations, thereby clarifying district-level jurisdictional boundaries for State Benches of the Goods and Services Tax Appellate Tribunal effective from publication.

Jurisdiction of Central Tax Officers expanded to authorise specified Commissioners to decide DGGSTI notices under GST enforcement provisions.
The amendment substitutes Table V of Notification No. 02/2017-Central Tax to designate specific Principal Commissioners and Commissioners of Central Tax, exercisable throughout India, to exercise the powers of an Additional Commissioner or Joint Commissioner for passing orders or decisions in respect of notices issued by officers of the Directorate General of Goods and Services Tax Intelligence under the enforcement provisions of the Central Goods and Services Tax Act, 2017, with effect from the first day of December, 2024.

Due date extension for FORM GSTR-3B: October returns for Maharashtra and Jharkhand now due later in November.
The Commissioner, on the Council's recommendation, extends the due date for furnishing FORM GSTR-3B for October, 2024 to the twenty first day of November, 2024 for registered persons whose principal place of business is in Maharashtra and Jharkhand and who are required to furnish returns under the CGST return-filing rules.

Reverse charge on renting of immovable property clarified - scope confined to immovable property under IGST notification.
Corrigendum to Notification No. 09/2024 amends the table entry at serial number 5AB by replacing "any property" with "any immovable property," thereby clarifying that the reverse charge mechanism under the IGST notification applies specifically to renting of immovable property rather than to property in general.

Reverse Charge narrowed to immovable property under UTGST corrigendum, limiting scope of renting-related RCM transactions.
Corrigendum amends Notification No. 09/2024-Union Territory Tax (Rate) by replacing "any property" with any immovable property in the table entry for serial number 5AB, column (2), line 13, clarifying that the reverse charge mechanism applies specifically to renting of immovable property under the UTGST rate notification.

Reverse Charge on renting of immovable property narrowed by corrigendum replacing 'any property' with 'any immovable property'.
Corrigendum to Notification No. 09/2024-Central Tax (Rate) substitutes the phrase "any property" with "any immovable property" in the specified table entry, thereby narrowing the scope of the reverse charge mechanism to supplies concerning immovable property under the referenced rate provision.

TDS on metal scrap: registered recipients of scrap from other registered persons are brought within TDS coverage.
The notification amends the TDS coverage by inserting clause (d) to include any registered person receiving supplies of metal scrap from another registered person and substitutes the proviso so that the notification does not apply to supplies between the persons specified under the enumerated clauses except for the person referred to in clause (d).

GST registration exemption narrowed for reverse-charge supplies; suppliers of metal scrap are excluded from the exemption.
Notification 24/2024 amends Notification No. 5/2017 Central Tax to provide that the registration exemption for persons whose entire supplies are subject to the reverse charge mechanism shall not apply to persons engaged in the supply of metal scrap classified under the Customs Tariff chapters covering metals and metal articles, the amendment being effected under the Central GST Act and brought into force from the stated commencement date.

Late fee waiver for delayed GST TDS returns ensures limited recoverable levy and full waiver for nil tax months.
A waiver of late fee is provided for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 for June 2021 onwards; amounts of late fee in excess of a nominal per day sum are waived subject to an overall per return cap, and total late fee is fully waived where the total tax deducted at source in the month is nil. The waiver supersedes the earlier June 2021 notification and takes effect from the stated commencement date.

Rectification of input tax credit orders: eligible taxpayers may apply electronically for a special rectification procedure within prescribed time.
A special rectification procedure allows eligible registered persons, who have no pending appeal, to apply electronically within six months for rectification of orders confirming demand for wrongly availed input tax credit where that credit is now allowable under later provisions. The original ordering authority will decide the application and issue a rectified order preferably within three months and must upload a summary in the prescribed form. Rectification is confined to the demand components now eligible, and natural justice must be followed if rectification adversely affects the applicant; Annexure A disclosures and verification are required.

Waiver of interest and penalties: payment deadlines set for registered persons to secure waiver eligibility under GST rule.
Notification designates cutoff dates for specified classes of registered persons to make tax payments to qualify for a waiver of interest and penalties under section 128A, setting a uniform deadline for persons issued notices, statements or orders, and a separate period tied to the date of the proper officer's redetermination order where tax is reassessed following appellate direction. The notification comes into effect from the stated commencement date.

Waiver of interest and penalty: new electronic procedure enables standardized applications, notices, and orders to conclude tax demands.
A comprehensive procedural framework (new Rule 164) prescribes electronic applications (FORM GST SPL 01/SPL 02), supporting documents, payment and deduction rules, timelines for officer action, notice and reply forms, deemed approval if inactive, and template orders for acceptance or rejection to govern waiver of interest and/or penalty under section 128A in respect of demands issued under section 73; related rules and forms throughout the CGST Rules are amended to insert references to section 74A, adjust invoice and filing time limits, revise refund and pre deposit computations, and update suspension and cancellation templates.

Reverse charge on renting of immovable property other than residential dwelling where supplier is unregistered, registered recipient must pay.
Insertion of serial 5AB into Notification No. 13/2017-Central Tax (Rate) makes services by way of renting of any immovable property other than residential dwelling taxable under the reverse charge mechanism when supplied by an unregistered person and received by a registered person, effective from the 10th day of October, 2024.

Reverse charge for renting of non residential immovable property assigns tax liability to the registered recipient when supplier is unregistered.
The amendment adds a provision placing services by way of renting of any immovable property other than residential dwelling under the reverse charge mechanism: tax is payable by the registered person when the supplier is unregistered, thereby assigning the tax liability to the registered recipient for such non residential renting services and inserting the entry into the IGST rate notification.

Reverse charge for renting of immovable property other than residential dwelling applies to supplies from unregistered persons to registered recipients.
A new Table entry (serial 5AB) in the UTGST Rate notification covers the service of renting of any immovable property other than residential dwelling, specifying "Any unregistered person" in the supplier column and "Any registered person" in the recipient column; the amendment takes effect from 10 October 2024 and a textual correction to the inserted phrase is noted.