CBIC vide Notification No. 55/2023 -CT dated 20th December, 2023 extended the due date for furnishing Form GSTR 3B for the month of November, 2023 till 27th December, 2023 for the registered person whose principal place of the business is in the Chennai, Tiruvallur, Chengalpattu and Kancheepuram in the state of Tamil Nadu.

CBIC vide Notification No. 56/2023 -CT dated 28th December, 2023 extended the due date for issuance of order u/s 73(9) for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating to the following period:

Period	Actual date of issuance of order	Extended date
2018-19	31st March,2024	30th April,2024
2019-20	30th June,2024	31st August,2024

CBIC vide Notification No. 1/2024-CT dated 5th January, 2024 has extended due date for furnishing FORM GSTR 3B for month of November, 2023 till 10th January, 2024 for the registered persons whose principal place of business is in the districts of Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu.

CBIC vide Notification No. 02/2024 -CT dated 5th January,2024 extended the due date of filling of Annual returns in form GSTR 9 & 9C for the F.Y. 2022-23 till 10th January,2024 for the registered person whose principal place of the business is in the Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu

CBIC vide Notification No. 03/2024 -CT dated 5th January,2024 rescinds notification No. 30/2023-CT dated 31st July,2023 which notified Special procedure to be followed by a registered person engaged in manufacturing of the goods w.e.f. 1st January,2024.

CBIC vide Notification No. 04/2024 -CT dated 5th January,2024 notifies following Special procedure to be followed by a registered person engaged in manufacturing of the specified goods mentioned in Schedule appended to said notification

1. Details of Packing Machines

• Furnish the details of packing machines being used for filling and packing of packages in FORM GST SRM-I, electronically on GST portal, within thirty days of coming into effect of this notification.

• Any person intending to manufacture goods as mentioned in the Schedule to this notification, and who has been granted registration after the issuance of this notification, shall furnish the details of packing machines being used for filling and packing of packages in FORM GST SRM-I on the common portal, within fifteen days of grant of such registration.

• The details of any additional filling and packing machine being installed at the registered place of business shall be furnished, , by the said registered person within twenty four hours of such installation in PART (B) of Table 6 of FORM GST SRM-I.

• If any change is to be made in the declared capacity of the machines, the same shall be furnished, within twenty four hours of such change in Table 6A of FORM GST SRM-I.

• Upon furnishing of such details in FORM GST SRM-I, a unique registration number shall be generated for each machine, the details of which have been furnished by the registered person, on the GST portal.

• In case, the said registered person has submitted or declared the production capacity of his manufacturing unit or his machines, to any other government department or any other agency or organisation, the same shall be furnished by the said registered person in Table 7 of FORM GST SRM-I on the common portal, within fifteen days of filing such declaration or submission:

Provided that where the said registered person has submitted or declared the production capacity of his manufacturing unit or his machines, to any other government department or any other agency or organization, before the issuance of this notification, the latest such certificate in respect of the manufacturing unit or the machines, as the case may be, shall be furnished by the said registered person in Table 7 of FORM GST SRM-I on the common portal, within thirty days of issuance of this notification.

• The details of any existing filling and packing machine disposed of from the registered place of business shall be furnished, electronically on the common portal, by the said registered person within twenty four hours of such disposal in Table 8 of FORM GST SRM-I.

2. Special Monthly Statement.– The registered person shall submit a special statement for each month in FORM GST SRM-II, electronically on the common portal, on or before the tenth day of the month succeeding such month.

3. Certificate of Chartered Engineer.– The taxpayer shall upload a certificate of Chartered Engineer FORM GST SRM-III in respect of machines declared by him, in Table 6 of FORM GST SRM-I.

• If details of any machine are amended subsequently, then fresh certificate in respect of such machine shall be uploaded.

This notification shall come into effect from 1st April, 2024.

CBIC vide Notification No. 01/2024 –CT(Rate) dated 3rd January,2024 has amend the principal Notification No. 01/2017–CT(Rate) dated 28th June,2017 as follows:

Schedule I 2.5%

Sr. No.	Chapter, Section or Heading	Description of Service
165	2711 12 00, 2711 13 00, 2711 19 10	Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
165A	2711 12 00, 2711 13 00, 2711 19 10	Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers]

Earlier in above both entries the heading the goods was 2711 12 00, 2711 13 00, 2711 19 00

The Said Notification has been come into force w.e.f 4th January, 2024.

CBIC vide notice bearing No. A-50050/99/2018-Ad.1 CCESTAT(Pt.) dated 29th December, 2023 constitutes the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi, with effect from the date of publication of this notification in the official Gazette.