Important Keywords: Notification No. 13/2024 – Central Tax: Seeks to rescind Notification No. 27/2022-Central Tax dated 26.12.2022, Rule 8(48) CGST Rules 2017, [F.No.CBIC-20006/21/2024-GST],
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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 10th July, 2024
Notification No. 13/2024 – Central Tax: Seeks to rescind Notification No. 27/2022-Central Tax dated 26.12.2022.
G.S.R (E).— In pursuance of the powers conferred by sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council,
hereby rescinds the notification of the Government of India in the Ministry of Finance, Department of Revenue, number 27/2022- Central Tax, dated the 26th December, 2022 published vide number G.S.R 903(E), in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 26th December, 2022, except as respects things done or omitted to be done before such rescission.
2. This notification shall come into force from the date of its publication in Official Gazette.
[F.No.CBIC-20006/21/2024-GST]
(Raghavendra Pal Singh)
Director
Frequently Asked Questions (FAQs)
Q1: What is Notification No. 13/2024 – Central Tax?
Answer:
Notification No. 13/2024 – Central Tax officially rescinds Notification No. 27/2022-Central Tax, which means the provisions introduced in the earlier notification are no longer in effect.
📌 Need expert guidance? Consult a GST professional at Finodha for compliance and advisory services.
Q2: Why was Notification No. 27/2022-Central Tax rescinded?
Answer:
The government periodically reviews and updates GST laws to ensure efficiency and compliance. If a notification is no longer relevant, redundant, or requires modifications, it may be rescinded. Notification No. 27/2022-Central Tax was repealed to align GST regulations with updated policies.
📌 Stay updated with GST compliance to avoid legal complications.
Q3: Who will be affected by Notification No. 13/2024 – Central Tax?
Answer:
This rescission impacts:
✔️ GST-registered businesses that were following the provisions of Notification No. 27/2022.
✔️ Tax consultants and GST professionals managing compliance.
✔️ E-commerce businesses and exporters subject to previous regulations.
📌 Ensure compliance with expert GST support to avoid any disruptions.
Q4: What should businesses do after the rescission of Notification No. 27/2022?
Answer:
Businesses must:
🚀 Review past filings to check if they complied with the now-rescinded notification.
🚀 Understand the impact of the changes and whether any further action is required.
🚀 Consult GST experts to ensure a smooth transition without penalties.
📌 Schedule a compliance check with Finodha for a hassle-free GST experience.
Q5: Will this notification affect GST registration or return filing?
Answer:
If the previous notification had specific provisions for GST registration, return filing, or tax applicability, its rescission could change compliance requirements. Businesses should verify whether their registration or return filing process is impacted.
📌 Get expert help with GST registration to avoid errors.
📌 File your GST returns accurately under the latest rules.
Q6: How can businesses check if they were following Notification No. 27/2022?
Answer:
✔️ Review past GST filings and compliance documents for any references to Notification No. 27/2022.
✔️ Consult your tax advisor or GST professional to confirm whether previous provisions applied to your business.
✔️ Use the GST portal to track any updates on compliance requirements.
📌 Need assistance? Finodha’s GST experts can help.
Q7: Does the rescission impact GST refunds or ITC claims?
Answer:
If the previous notification altered refund mechanisms or Input Tax Credit (ITC) claims, businesses must check whether the rescission reinstates previous procedures or modifies them further.
📌 Ensure your GST refund process is compliant with professional assistance.
Q8: Where can I find the official text of Notification No. 13/2024 – Central Tax?
Answer:
You can access the official notification on:
✔️ The CBIC website (https://www.cbic.gov.in) under the GST notifications section.
✔️ The GST portal (https://www.gst.gov.in) for compliance updates.
✔️ Finodha’s GST compliance section for expert breakdowns of amendments.
📌 Stay updated on GST law changes with Finodha.
Q9: Can this rescission lead to new GST amendments?
Answer:
Possibly. The government often rescinds old notifications to introduce new amendments or streamline existing GST laws. Businesses should keep an eye on upcoming GST notifications for any new compliance changes.
📌 Follow Finodha for the latest GST updates and never miss an important change.
Q10: How can Finodha help businesses adapt to Notification No. 13/2024 – Central Tax?
Answer:
✅ Expert GST consultation to understand how this notification impacts your business.
✅ GST registration services to comply with the latest rules.
✅ Hassle-free GST return filing under updated compliance.
✅ Comprehensive GST compliance support for audits, refunds, and tax planning.
📌 Book a consultation with Finodha and ensure your business stays GST-compliant.
Download PDF: Notification No. 13/2024 – Central Tax
Read More: NOTIFICATION No. 11/2024-Central Tax: Seeks to amend Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror toCentral Goods and Services Tax Alwar Commissionerate
More Information: https://taxinformation.cbic.gov.in/
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