Important Keywords: Notification no. 10/2024 – Central Tax: Seeks to amend the Notification no. 02/2017-CT dated 19.06.2017 with effect from 5th August 2023, Section 3 CGST Act 2017, Section 5 CGST Act 2017, Section 3 IGST Act 2017, F. No. CBIC-20016/18/2023-GST, NOTIFICATION No. 10/2024-Central Tax.
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Table of Contents
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 29th May, 2024
Notification no. 10/2024 – Central Tax: Seeks to amend the Notification no. 02/2017-CT dated 19.06.2017 with effect from 5th August, 2023
G.S.R (E).– In exercise of the powers conferred under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 02/2017-Central Tax, dated the 19th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 609(E), dated the 19th June, 2017, namely: –
In the said notification, in Table II, with effect from the 5th August, 2023, –
- for serial number 7 and the entries relating thereto, the following serial number and entries shall be substituted and shall be deemed to have been substituted, namely:-
| “7 | Alwar | Districts of Alwar, Khairthal- Tijara, Bharatpur, Deeg, Dholpur, Dausa, Karauli, Sawaimadhopur, Gangapur City, Sikar, Neem Ka Thana and Jhunjhunu and Behror, Bansur, Neemrana, Mandan and Narayanpur tehsils of district Kotputli-Behror in the State of Rajasthan.”; |
- for serial number 49 and the entries relating thereto, the following serial number and entries shall be substituted and shall be deemed to have been substituted, namely:-
| “49 | Jaipur | Districts of Jaipur, Jaipur (Rural), Dudu, Ajmer, Beawar, Tonk and Kekri and Kotputli, Viratnagar and Shahpura tehsils of district Kotputli- Behror in the State of Rajasthan.”; |
- for serial number 53 and the entries relating thereto, the following serial number and entries shall be substituted and shall be deemed to have been substituted, namely:-
| “53 | Jodhpur | Districts of Jodhpur, Jodhpur (Rural), Phalodi, Nagaur, Didwana- Kuchaman, Pali, Sirohi, Jalore, Sanchore, Barmer, Balotra, Jaisalmer, Bikaner, Churu, Ganganagar, Hanumangarh and Anupgarh in the state of Rajasthan.”; |
- for serial number 102 and the entries relating thereto, the following serial number and entries shall be substituted and shall be deemed to have been substituted, namely:-
| “102 | Udaipur | Districts of Udaipur, Salumbar, Rajsamand, Bhilwara, Shahpura, Chittorgarh, Pratapgarh, Dungarpur, Banswara, Bundi, Baran, Kota and Jhalawar in the state of Rajasthan.”. |
[F. No. CBIC-20016/18/2023-GST]
(Raghavendra Pal Singh)
Director
Note:– The principal notification No. 02/2017- Central Tax, dated the 19th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 609(E), dated the 19th June, 2017 and was last amended vide Notification No. 05/2024-Central Tax, dated the 30th January, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 30th January, 2024.
Frequently Asked Questions (FAQs)
Q1: What is Notification No. 10/2024 – Central Tax?
Answer:
Notification No. 10/2024 – Central Tax introduces amendments to Notification No. 02/2017-CT, dated 19th June 2017, with effect from 5th August 2023. The changes impact the applicability of certain provisions under GST.
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Q2: What are the key amendments under Notification No. 10/2024 – Central Tax?
Answer:
The notification primarily modifies the provisions of Notification No. 02/2017-CT, impacting certain taxpayer categories and their GST obligations. The exact details will be available in the official government notification.
💡 Stay compliant and updated – Finodha’s GST professionals can help you navigate these changes.
Q3: From when is Notification No. 10/2024 – Central Tax effective?
Answer:
The amendments under Notification No. 10/2024 – Central Tax are effective from 5th August 2023. Businesses must ensure compliance from this date to avoid penalties or disruptions in their GST processes.
📌 Ensure GST compliance with expert assistance and stay ahead of regulatory updates.
Q4: Who will be affected by Notification No. 10/2024 – Central Tax?
Answer:
✅ Businesses and taxpayers whose GST obligations were governed under Notification No. 02/2017-CT.
✅ Companies needing to modify their compliance structure as per the new amendments.
✅ GST-registered entities across different sectors, including service providers, manufacturers, and traders.
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Q5: How does Notification No. 10/2024 – Central Tax impact GST compliance?
Answer:
🚨 Key impact areas:
✔️ Changes in GST rules that might affect eligibility, tax rates, or exemptions.
✔️ Potential modifications in compliance deadlines and reporting requirements.
✔️ Adjustments required for businesses to align with GST regulations post-August 5, 2023.
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Q6: Will there be penalties for non-compliance with the amendments?
Answer:
Yes! Failure to comply with the revised provisions of Notification No. 10/2024 – Central Tax can lead to:
🚨 Late fees and penalties for incorrect or delayed compliance.
🚨 Loss of Input Tax Credit (ITC) if filings are not in line with the new rules.
🚨 Legal complications for non-compliant businesses.
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Q7: How can businesses ensure compliance with Notification No. 10/2024 – Central Tax?
Answer:
✔️ Understand the changes and how they apply to your business.
✔️ Update accounting and tax software as per the revised GST rules.
✔️ Consult GST experts for timely updates and assistance.
📌 Finodha’s GST experts can help you transition smoothly without compliance issues.
Q8: Where can I find the official Notification No. 10/2024 – Central Tax?
Answer:
You can find the official notification on:
✔️ CBIC’s website: www.cbic.gov.in
✔️ GST Portal: www.gst.gov.in
📌 Need expert advice on this notification? Get tailored GST solutions from Finodha.
Q9: How does this amendment impact GST return filing?
Answer:
✔️ Businesses must ensure that their GST filings align with the changes introduced.
✔️ Any errors in return filing due to non-compliance with the amendment could lead to delays, penalties, or ITC mismatches.
💡 Finodha’s GST return filing services ensure hassle-free and error-free submissions.
Q10: How can Finodha help businesses comply with Notification No. 10/2024 – Central Tax?
Answer:
✅ GST expert consultation to help businesses understand amendments.
✅ Hassle-free GST return filing to ensure compliance with new rules.
✅ End-to-end GST compliance solutions for all tax updates.
✅ Dedicated support for seamless GST adaptation post-5th August 2023.
📌 Book a consultation with Finodha and ensure full GST compliance with the latest updates.
Download PDF: Notification no. 10/2024 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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