This articles covers gst updates summary April 2024. It contains all the Notifications and Circulars issued in April 2024 which covers all GST Updates summary April 2024. All these amendments have been presented hear topic wise and reference of relevant latest gst notifications and latest gst circulars have been given at bottom of each topic. As well as, I have given our own analysis wherever it is necessary.
Waived off Interest for Specified GSTINs having Technical Glitches
The government has decided that certain registered businesses don’t have to pay any extra interest if they couldn’t submit their tax returns on time due to problems with the online system. This rule applies to businesses with specific ID numbers and only for certain months. It’s meant to help those who tried to pay on time but faced technical issues.
These are individuals or businesses who are required to submit their tax returns under a specific section of the law. However, they couldn’t do so for the mentioned month because of technical issues with the online system. Despite this, they had enough money in their online accounts or had made the necessary payments using a challan namely:
| Class of registered Person | Month | Period for which Interest is to be “NIL” |
| 19AAACI1681G1ZM | June-2018 | From the due date of filling return in Form GSTR 3B to the actual date of furnishing such return |
| 19AAACW2192G1Z8 | October-2018 | |
| 19AABCD7720L1ZF | July-17 and August-17 | |
| 19AAECS6573R1ZC | July-17 to February-18 |
Special procedure provided to be followed by Registered Person engage in manufacturing of goods specified in Schedule in Notification has been extended to 15-05-2024
Earlier government has issued Notification 04/2024 Central Tax dated 05-01-2024 to specify the special procedure to be followed by registered persons engaged in manufacturing the following goods with effect from 01-04-2024, which now has been extended to 15-05-2024.
| S.No | Chapter/Heading/Sub heading/Tariff Item | Description of Goods |
| 1 | 21069020 | Pan-Masala |
| 2 | 2401 | Unmanufactured tobacco (without lime tube) – bearing a brand name |
| 3 | 2401 | Unmanufactured tobacco (with lime tube) – bearing a brand name |
| 4 | 24013000 | Tobacco refuse, bearing a brand name |
| 5 | 24031110 | “Hookah” or “gudaku” tobacco bearing a brand name |
| 6 | 24031110 | Tobacco used for smoking ‘hookah’ or ‘chilam’ commonly known as‘hookah’ tobacco or ‘gudaku’ not bearing a brand name |
| 7 | 24031190 | Other water pipe smoking tobacco not bearing brand name |
| 8 | 24031910 | Smoking mixtures for pipes and cigarettes |
| 9 | 24031990 | Other smoking tobacco bearing brand name |
| 10 | 24031990 | Other smoking tobacco not bearing brand name |
| 11 | 24039100 | “Homogenised” or “reconstituted” tobacco, bearing a brand name |
| 12 | 24039910 | Chewing tobacco (without lime tube) |
| 13 | 24039910 | Chewing tobacco (with lime tube) |
| 14 | 24039910 | Filter khaini |
| 15 | 24039920 | Preparations containing chewing tobacco |
| 16 | 24039930 | Jarda Scented tobacco |
| 17 | 24039940 | Snuff |
| 18 | 24039950 | Preparations containing Snuff |
| 19 | 24039960 | Tobacco extracts and essence bearing brand name |
| 20 | 24039960 | Tobacco extracts and essence not bearing brand name |
| 21 | 24039970 | Cut tobacco |
| 22 | 24039990 | Pan masala containing tobacco ‘Gutkha’ |
| 23 | 24039990 | All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name |
| 24 | 24039990 | All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name |
Note: The registered person must maintain the following details as per the format prescribed in the notification with effect from 15-05-2024.
| Sr No. | Particulars | Time to furnish the details on the common portal |
| 1 | Details of Packing Machines in FORM SRM-I | Within 30 days of Coming into effect of this notification. i.e. 30 days from 01-04-2024 as this notification shall come into effect from 01-04-2024. |
| 2 | Details of installations of additional machine/(s) in FORM SRM-IIA | With in 24 hour of such installation in Part(B) of Table 6 of GST SRM-I |
| 3 | Details of Disposed of the existing machines in Table 8 of FORM GST SRM-I | Details of any existing filling and packing machine removed from registered place of business shall be furnished within 24 hours of such removal in Table 8 of FORM GST SRM-I |
| 4 | Monthly statement of input used and the final goods produced by the manufacture of goods in FORM GST SRM-II | |
| 5 | Production Register in FORM GST SRM-II | |
| 6 | Special Monthly Statement in FORM GST SRM-II | Each Month statement submit on common portal on or before 10th day of the month succeeding such month |
| 7 | Certificate of Chartered Engineer | Upload a certificate of Chartered Engineer Form GST SRM-III in respect of Machines declared in Table 6 of Form GST SRM-I. |
Extension of due date to file GSTR-1 for the month of March-2024
| Return | Month | Actual Due date | Extended Due date | Effective from |
| GSTR-1 | March-2024 | 11-04-2024 | 12-04-2024 | 11-04-2024 |