This articles covers the latest gst updates summary January 2024. It contains all the Notifications and Circulars issued in January 2024 which covers all GST Updates summary January 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.
Changes in the Heading /Chapter No effective from 04-01-2024
With effect from 04-01-2024, the Government has substituted Chapter/Heading of 27111910 against chapter/heading of 27111900 for serial no 165 & 165A under Schedule I – 2.5% in Notification No.01/2017-Central tax (rate) dated 28-06-2017 for the goods related to Liquefied Propane and Butane mixture & Liquefied Petroleum Gases (LPG).
Due date for furnishing GSTR-3B has been extended in specified states
With effect from 20-12-2023, the Government has issued Notification No.01/2024- Central tax dated 05-01-2024 to extend due date for furnishing GSTR-3B return for the month of November- 2023 & GSTR-9 & 9C for the Financial Year 2022-23 in the state of Tamil Nadu for below mentioned districts of the same.
| Type of Return | Tax Period | Due date | Extended due date(effective from 20-12-2023) | whose principal place of business in the district of |
| GSTR-3B | November-2023 | 20-12-2023 | 10-01-2024 | Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamilnadu |
| GSTR-9 & 9C | F.Y 2022-23 | 31-12-2023 | 10-01-2024 | Chennai, Tiruvallur, Chengalpattu, Kancheepuram,Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamilnadu |
Special procedure provided to be followed by Registered Person engage in manufacturing of goodsspecified in Schedule in Notification
- Earlier the Government issued Notification 30/2023 Central Tax dated 31.07.2023 specified the special procedure to be followed by registered persons engaged in manufacturing of goods specified in Schedule which are as under.
- Now the government is using its authority given by a specific section of the Central Goods and Services Tax Act, 2017. Based on the suggestions of the Council they have issue Notification No.03/2024, to cancel a previous notification (number 30/2023-CT) that was issued on July 31, 2023.
- This cancellation, or rescission, is effective from January 1, 2024. However, anything that was already done or not done based on the previous notification will still be considered valid. 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 of following goods with effect from 01-04-2024:
| 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: With effect from 01-04-2024, registered person must maintain following details as per the format prescribed in the notification.
| 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 Territorial Jurisdiction of Principal Commissioner /Commissioner of Central Tax
The government has extended the territorial jurisdiction of Principal Commissioner/ Commissioner of Central Tax of Pune-II by inserting Pin code 411069.
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