Important Keywords: Notification No. 11/2024 – Central Tax: Seeks to amend Notification No. 02/2017 – CT dated 19th June 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate, Section 3 CGST Act 2017, Section 5 CGST Act 2017, Section 3 IGST Act 2017, F. No. CBIC-20016/18/2023-GST, NOTIFICATION No. 11/2024 – CT,
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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 30th May, 2024
Notification No. 11/2024 – Central Tax: Seeks to amend Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate
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, –
- at serial number 7, under column (3), for the the words “Neem ka Thana and Jhunjhunu and Behror, Bansur, Neemrana, Mandan and Narayanpur tehsils of district”, the words “Neem ka Thana, Jhunjunu and” shall be substituted;
- at serial number 49, under column (3), the words “and Kotputli, Viratnagar and Shahpura tehsils of district Kotputli-Behror” shall be omitted.
[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. 10/2024-Central Tax, dated the 29th May, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 296(E), dated the 29th May, 2024.
Frequently Asked Questions (FAQs)
Q1: What is Notification No. 11/2024 – Central Tax?
Answer:
Notification No. 11/2024 – Central Tax amends Notification No. 02/2017-CT, assigning the district of Kotputli-Behror to the CGST Alwar Commissionerate for better jurisdictional management and tax administration.
📌 Need expert guidance? Consult a GST professional at Finodha for compliance and advisory services.
Q2: Why was Notification No. 11/2024 – Central Tax issued?
Answer:
This notification aims to streamline tax administration by reassigning the Kotputli-Behror district under the jurisdiction of CGST Alwar Commissionerate, ensuring better compliance and enforcement of GST regulations in the region.
💡 Stay updated with GST compliance and avoid jurisdictional issues.
Q3: Who is affected by Notification No. 11/2024 – Central Tax?
Answer:
This notification primarily affects:
✔️ Businesses and taxpayers registered in Kotputli-Behror.
✔️ GST practitioners and professionals handling compliance in this district.
✔️ Companies filing GST returns under the previous jurisdiction.
📌 Verify your GST jurisdiction with Finodha to ensure a smooth transition.
Q4: How does this notification impact businesses in Kotputli-Behror?
Answer:
Businesses registered in Kotputli-Behror will now fall under CGST Alwar Commissionerate, which means:
✔️ Any GST-related queries or compliance issues must be addressed to CGST Alwar.
✔️ Return filings and tax payments should reflect the updated jurisdiction.
✔️ Businesses might need to update their GST registration details accordingly.
📌 Update your GST registration to stay compliant with jurisdictional changes.
Q5: Do businesses need to update their GST registration due to this change?
Answer:
While GST registrations remain valid, businesses may need to update their records to reflect the new jurisdiction. It’s recommended to check GST notices or consult a professional.
💡 Finodha’s GST experts can assist you in updating your GST registration hassle-free.
Q6: What happens if a business does not comply with this jurisdiction change?
Answer:
Failing to comply may result in:
🚨 Delayed processing of GST returns and refunds.
🚨 Jurisdictional confusion leading to tax disputes.
🚨 Potential non-compliance penalties.
📌 Ensure smooth GST return filing with expert assistance.
Q7: Will this notification affect GST return filing for Kotputli-Behror businesses?
Answer:
Yes, businesses must now file their GST returns under the CGST Alwar Commissionerate. Any queries or audits related to their filings will also be handled by Alwar authorities.
📌 File your GST returns correctly with Finodha to avoid errors and penalties.
Q8: Where can I check my updated GST jurisdiction?
Answer:
You can check your GST jurisdiction by:
✔️ Logging into the GST portal.
✔️ Checking official CBIC notifications on www.cbic.gov.in.
✔️ Consulting GST professionals at Finodha for a jurisdictional check.
📌 Stay compliant with expert guidance to avoid legal issues.
Q9: Will this notification affect GST audits and assessments in Kotputli-Behror?
Answer:
Yes! GST audits, investigations, and assessments for businesses in Kotputli-Behror will now be managed by CGST Alwar Commissionerate instead of the previous jurisdiction.
📌 Prepare for GST audits with Finodha to stay ahead of regulatory changes.
Q10: How can Finodha help businesses comply with Notification No. 11/2024 – Central Tax?
Answer:
✅ GST expert consultation for jurisdictional changes.
✅ Hassle-free GST registration updates to reflect new assignments.
✅ End-to-end GST compliance for smooth operations.
✅ Assistance in return filing and audits under the new jurisdiction.
📌 Book a consultation with Finodha to ensure full compliance with the latest updates.
Download PDF: Notification No. 11/2024 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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