Notification No 27,28 & 31/2024 – CT dated 25.11.2024, 27.11.2024 & 13.12.2024 respectively are issued for powers of Principal officers and for appointing a common adjudicating authority for show cause notices. Notification no 29 & 30/2024 – CT dated 27.11.2024 & 10.12.2024 respectively are issued to extend the due date of furnishing GSTR3B for October 2024 in state of Manipur to 30.11.2024 and in the district of Murshidabad in the state of West Bengal to 11.12.2024 Circular: Amendment to Circular No. 31/05/2018- GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 – Circular No 239/33/2024 dated 04.12.2024: Para 7.1 of the Circular No. 31/05/2018- GST dated 9th February, 2018 (as amended by Circ.......