notification

6348 GI/202 4 (1) EXTRAORDINARY PART II —Section 3 —Sub-section ( ii) PUBLISHED BY AUTHORITY No. 3910] NEW DELHI, MON DAY , SEPTEMBER 30, 2024 /ASVINA 8 , 194 6 CG-DL-E-30092024-257601 MINISTRY OF FINANCE (Department of Reven ue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ) NOTIFICATION New Delhi, the 30th September, 2024 No. 18/2024 – Central Tax S.O. 4268 (E).—In exercise of the powers conferred by sub -section (2) of section 171 read with sub -section (1) and second proviso to sub -section (5) of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Goods and Services Tax Council, hereby empowers the Principal Bench of the Appellate Tribunal, constituted under sub -section (3) of section 109 of the said Act, to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by that registered person. 2. This notification shall come into force with effect from the 1st day of October, 2024. [F. No. CBIC -20016/25/2024 -GST] RAGHAVENDRA PAL SINGH, Director NOTIFICATION New Delhi, the 30th September, 2024 No. 19/2024 – Central Tax S.O. 4269 (E).—In exercise of the powers conferred by proviso to sub-section (2) of section 171 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government , on the recommendations of the Goods and Services Tax Council, hereby appoints the 1st day of April, 2025 as the date from which the Authority referred to in the said section shall not accept any request for examination as to whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by that registered person. 2. This notification shall come into force on the date of its publication in the Official Gazette. [F. No. CBIC -20016/25/2024 -GST] RAGHAVENDRA PAL SINGH, Director Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.