Notification & Circulars
- . Notification No. 54/2023-Central Tax dated 17.11.2023: Seeks to amend Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh.
- . Notification No. 53/2023-Central Tax dated 02.11.2023: Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023.
- . Circular No. 206/18/2023-GST dated 31.10.2023: Clarifications regarding applicability of GST on certain services.
- . Circular No. 205/17/2023-GST dated 31.10.2023: Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023.
- . Circular No. 204/16/2023-GST dated 27.10.2023: Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST
- . Circular No. 203/15/2023-GST dated 27.10.2023: Clarification regarding determination of place of supply in various cases
- . Circular No. 202/14/2023-GST dated 27.10.2023: Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017
- . Notification No. 05/2023- Integrated Tax dated 26.10.2023: Seeks to notify supplies and class of registered person eligible for refund under IGST Route
- . Notification No. 52/2023 – Central Tax dated 26.10.2023: Seeks to make amendments (Fourth Amendment, 2023) to the CGST Rules, 2017.
- . Notification No. 23/2023-Integrated Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 05/2017- Integrated Tax (Rate) dated 28.06.2017
- . Notification No. 22/2023-Integrated Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 04/2017- Integrated Tax (Rate) dated 28.06.2017.
- . Notification No. 21/2023-Integrated Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 02/2017- Integrated Tax (Rate) dated 28.06.2017.
- . Notification No. 20/2023-Integrated Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017
- . Notification No. 19/2023-Integrated Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017.
- . Notification No. 18/2023-Integrated Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 12/2017- Integrated Tax (Rate) dated 28.06.2017.
- . Notification No. 17/2023-Integrated Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017.
- . Notification No. 16/2023-Integrated Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017.
- . Notification No. 15/2023-Integrated Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017.
- . Notification No. 20/2023-Central Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 05/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification No. 19/2023-Central Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 04/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification No. 18/2023-Central Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 02/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification No. 17/2023-Central Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification No. 16/2023-Central Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification No. 15/2023-Central Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 15/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification No. 14/2023-Central Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017
- . Notification No. 13/2023-Central Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification No. 12/2023-Central Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017
- . Notification No. 14/2023-Integrated Tax (Rate) dated 29.09.2023: Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017.
- . Notification No. 11/2023-Central Tax (Rate) dated 29.09.2023: Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification No. 04/2023- Integrated Tax dated 29.09.2023: Seeks to provide Simplified registration Scheme for overseas supplier of online money gaming
- . Notification No. 03/2023- Integrated Tax dated 29.09.2023: Seeks to notify the supply of online money gaming as the supply of goods on import of which, integrated tax shall be levied and collected under sub-section (1) of section 5 of the Integrated Goods and Services Tax Act,2017
- . Notification No. 02/2023- Integrated Tax dated 29.09.2023: Seeks to notify the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023.
- . Notification No. 51/2023-Central Tax dated 29.09.2023: Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023.
- . Notification No. 50/2023-Central Tax dated 29.09.2023: Seeks to amend Notification No. 66/2017-Central Tax dated 15.11.2017 to exclude specified actionable claims.
- . Notification No. 49/2023-Central Tax dated 29.09.2023: Seeks to notify supply of online money gaming, supply of online gaming other than online money gaming and supply of actionable claims in casinos under section 15(5) of CGST Act
- . Notification No. 48/2023-Central Tax dated 29.09.2023: Seeks to notify the provisions of the Central Goods and Services Tax (Amendment) Act, 2023
- . Notification No. 13/2023- Integrated Tax (Rate) dated 26.09.2023: Seeks to amend notification No. 10/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council.
- . Notification No. 12/2023- Integrated Tax (Rate) dated 26.09.2023: Seeks to amend notification No. 09/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council.
- . Notification No. 11/2023- Integrated Tax (Rate) dated 26.09.2023: Seeks to amend notification No. 8/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council.
- . Notification No. 47/2023-Central Tax dated 25.09.2023: Seeks to amend Notification No. 30/2023-CT dated 31st July, 2023
- . Notification No. 46/2023 – Central Tax dated 18.09.2023: Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s Inkuat Infrasol Pvt. Ltd.
- . Notification No. 45/2023-Central Tax dated 06.09.2023: Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017.
- . Notification No. 40/2023- Central Tax dated 17.08.2023: Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd.
- . Notification No. 39/2023- Central Tax dated 17.08.2023: Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017.
- . Notification No. 44/2023-Central Tax dated 25.08.2023: Seeks to extend the due date for furnishing FORM GSTR-7 for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur.
- . Notification No. 43/2023-Central Tax dated 25.08.2023: Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur
- . Notification No. 42/2023-Central Tax dated 25.08.2023: Seeks to extend the due date for furnishing FORM GSTR-3B for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur.
- . Notification No. 41/2023-Central Tax dated 25.08.2023: Seeks to extend the due date for furnishing FORM GSTR-1 for April, May, June and July, 2023 for registered persons whose principal place of business is in the State of Manipur.
- . Notification No. 38/2023-Central Tax dated 4.08.2023: Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017.
- . Notification No. 37/2023-Central Tax dated 4.08.2023: Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons.
