Notification & Circulars
- . Instruction No. 02/2023-GST dated 26.05.2023: Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards
- . Notification No. 13/2023-Central Tax dated 24.05.2023: Seeks to extend the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur.
- . Notification No. 12/2023-Central Tax dated 24.05.2023: Seeks to extend the due date for furnishing FORM GSTR-3B for April, 2023 for registered persons whose principal place of business is in the State of Manipur.
- . Notification No. 11/2023-Central Tax dated 24.05.2023: Seeks to extend the due date for furnishing FORM GSTR-1 for April, 2023 for registered persons whose principal place of business is in the State of Manipur.
- . Notification No. 10/2023- Central Tax dated 10.05.2023: Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01 st August 2023
- . Notification No. 05/2023- Union Territory Tax (Rate) dated 09.05.2023: Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.
- . Notification No. 05/2023-Integrated Tax (Rate) dated 09.05.2023: Seeks to amend notification No. 08/2017- Integrated Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.
- . Notification No. 05/2023-Central Tax (Rate) dated 09.05.2023: Seeks to amend notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.
- . Instruction No. 01/2023-GST dated 04.05.2023: Guidelines for Special All-India Drive against fake registrations -regarding
- . Notification No. 09/2023-Central Tax dated 31.03.2023: Extension of limitation under Section 168A of CGST Act
- . Notification No. 08/2023-Central Tax dated 31.03.2023: Amnesty to GSTR-10 non-filers
- . Notification No. 07/2023-Central Tax dated 31.03.2023: Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers
- . Notification No. 06/2023-Central Tax dated 31.03.2023: Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62
- . Notification No. 05/2023-Central Tax dated 31.03.2023: Seeks to amend Notification No. 27/2022 dated 26.12.2022
- . Notification No. 04/2023-Central Tax dated 31.03.2023: Amendment in CGST Rules
- . Notification No. 03/2023-Central Tax dated 31.03.2023: Extension of time limit for application for revocation of cancellation of registration
- . Notification No. 02/2023-Central Tax dated 31.03.2023: Amnesty to GSTR-4 non-filers
- . Notification No. 02/2023-Compensation Cess (Rate) dated 31.03.2023: Seeks to further amend notification No. 1/2017-Compensation Cess (Rate), dated 28th June, 2017.
- . Notification No. 01/2023-Compensation Cess dated 31.03.2023: Seeks to provide commencement date for Section 163 of the Finance act, 2023
- . Circular No 191/03/2023-GST dated 27.03.2023: Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023
- . Notification No. 01/2023- Compensation Cess (Rate) dated 28.02.2023: Seeks to amend notification no. 1/2017- Compensation Cess (Rate), dated 28.06.2017
- . Notification No. 04/2023- Union Territory Tax (Rate) dated 28.02.2023: Seeks to amend notification no. 2/2017-Union Territory Tax (Rate), dated 28.06.2017.
- . Notification No. 03/2023- Union Territory Tax (Rate) dated 28.02.2023: Seeks to amend notification no. 1/2017-Union Territory Tax (Rate), dated 28.06.2017.
- . Notification No. 02/2023- Union Territory Tax (Rate) dated 28.02.2023: Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.
- . Notification No. 01/2023- Union Territory Tax (Rate) dated 28.02.2023: Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.
- . Notification No. 04/2023-Integrated Tax (Rate) dated 28.02.2023: Seeks to amend notification no. 2/2017-Integrated Tax (Rate), dated 28.06.2017.
- . Notification No. 03/2023-Integrated Tax (Rate) dated 28.02.2023: Seeks to amend notification no. 1/2017-Integrated Tax (Rate), dated 28.06.2017.
- . Notification No. 02/2023-Integrated Tax (Rate) dated 28.02.2023: Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.
- . Notification No. 01/2023-Integrated Tax (Rate) dated 28.02.2023: Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.
- . Notification No. 04/2023-Central Tax (Rate) dated 28.02.2023: Seeks to amend notification no. 2/2017-Central Tax (Rate), dated 28.06.2017.
- . Notification No. 03/2023-Central Tax (Rate) dated 28.02.2023: Seeks to amend notification no. 1/2017-Central Tax (Rate), dated 28.06.2017
- . Notification No. 02/2023-Central Tax (Rate) dated 28.02.2023: Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.
- . Notification No. 01/2023-Central Tax (Rate) dated 28.02.2023: Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.
- . Circular No. 190/02/2023- GST dated 13.01.2023: Clarifications regarding applicability of GST on certain services
- . Circular No. 189/01/2023-GST dated 13.01.2023: Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022
- . Notification No. 01/2023-Central Tax dated 04.01.2023: To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit.
- . Notification No. 15/2022-Central Tax (Rate) dated 30.12.2022: Seeks to amend notification No. 12/2017- Central Tax (Rate)
- . Notification No. 14/2022-Central Tax (Rate) dated 30.12.2022: Seeks to amend notification No. 4/2017- Central Tax (Rate)
- . Notification No. 13/2022-Central Tax (Rate) dated 30.12.2022: Seeks to amend notification No. 2/2017- Central Tax (Rate)
- . Notification No. 15/2022-Integrated Tax (Rate) dated 30.12.2022: Seeks to amend notification No. 9/2017- Integrated Tax (Rate)
- . Notification No. 14/2022- Integrated Tax(Rate) dated 30.12.2022: Seeks to amend notification No. 4/2017- Integrated Tax (Rate)
- . Notification No. 13/2022- Integrated Tax(Rate) dated 30.12.2022: Seeks to amend notification No. 2/2017- Integrated Tax (Rate)
- . Notification No. 15/2022- Union Territory Tax(Rate) dated 30.12.2022: Seeks to amend notification No. 12/2017- Union Territory Tax (Rate)
- . Notification No. 14/2022- Union Territory Tax(Rate) dated 30.12.2022: Seeks to amend notification No. 4/2017- Union Territory Tax (Rate)
- . Notification No. 13/2022-Union Territory Tax(Rate) dated 30.12.2022: Seeks to amend notification No. 2/2017- Union Territory Tax (Rate)
- . Notification No. 12/2022-Union Territory Tax(Rate) dated 30.12.2022: Seeks to amend notification No. 1/2017- Union Territory Tax (Rate)
- . Notification No. 12/2022-Integrated Tax(Rate) dated 30.12.2022: Seeks to amend notification No. 1/2017- Integrated Tax (Rate)
- . Notification No. 12/2022-Central Tax(Rate) dated 30.12.2022: Seeks to amend notification No. 1/2017- Central Tax (Rate)
- . Circular No. 188/20/2022-GST dated 27.12.2022: Prescribing manner of filing an application for refund by unregistered persons
- . Circular No. 187/19/2022-GST dated 27.12.2022: Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016
