Notification & Circulars
- . 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.
- . Notification No. 36/2023-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 composition taxpayers.
- . Circular No. 201/13/2023-GST dated 01.08.2023: Clarifications regarding applicability of GST on certain services
- . Circular No. 200/12/2023-GST dated 01.08.2023: Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023.
- . Notification No. 01/2023-Integrated Tax dated 31.07.2023: Seeks to notify all goods or services which may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid.
- . Notification No. 35/2023-Central Tax dated 31.07.2023: Seeks to appoint common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd.
- . Notification No. 34/2023-Central Tax dated 31.07.2023: Seeks to waive the requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions.
- . Notification No. 33/2023-Central Tax dated 31.07.2023: Seeks to notify “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the CGST Act, 2017.
- . Notification No. 32/2023-Central Tax dated 31.07.2023: Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year.
- . Notification No. 31/2023-Central Tax dated 31.07.2023: Seeks to amend Notification No. 27/2022 dated 26.12.2022.
- . Notification No. 30/2023-Central Tax dated 31.07.2023: Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods.
- . Notification No. 29/2023-Central Tax dated 31.07.2023: Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018.
- . Notification No. 28/2023-Central Tax dated 31.07.2023: Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023).
- . Notification No. 27/2023-Central Tax dated 31.07.2023: Seeks to notify the provisions of section 123 of the Finance Act, 2021 (13 of 2021)
- . Notification No. 03/2023-Compensation Cess (Rate) dated 26.07.2023: Seeks to amend No. 1/2017- Compensation Cess(Rate) to implement the decisions of 50th GST Council.
- . Notification No. 10/2023-Central Tax (Rate) dated 26.07.2023: Seeks to amend No. 26/2018- Central Tax (Rate) to implement the decisions of 50th GST Council.
- . Notification No. 09/2023-Central Tax (Rate) dated 26.07.2023: Seeks to amend No. 01/2017- Central Tax (Rate) to implement the decisions of 50th GST Council.
- . Notification No. 08/2023-Central Tax (Rate) dated 26.07.2023: 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 50th meeting held on 11.07.2023.
- . Notification No. 07/2023-Central Tax (Rate) dated 26.07.2023: 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 50th meeting held on 11.07.2023.
- . Notification No. 06/2023-Central Tax (Rate) dated 26.07.2023: Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023
- . Notification No. 26/2023-Central Tax dated 17.07.2023: Seeks to extend amnesty for GSTR-10 non-filers
- . Notification No. 25/2023-Central Tax dated 17.07.2023: Seeks to extend amnesty for GSTR-9 non-filers
- . Notification No. 24/2023-Central Tax dated 17.07.2023: Seeks to extend amnesty scheme for deemed withdrawal of assessment orders issued under Section 62
- . Notification No. 23/2023-Central Tax dated 17.07.2023: Seeks to extend time limit for application for revocation of cancellation of registration
- . Notification No. 22/2023-Central Tax dated 17.07.2023: Seeks to extend amnesty for GSTR-4 non-filers
- . Notification No. 21/2023-Central Tax dated 17.07.2023: Seeks to extend the due date for furnishing FORM GSTR-7 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur
- . Notification No. 20/2023-Central Tax dated 17.07.2023: 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. 19/2023 -Central Tax dated 17.07.2023: Seeks to extend the due date for furnishing FORM GSTR-3B for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur
- . Notification No. 18/2023-Central Tax dated 17.07.2023: Seeks to extend the due date for furnishing FORM GSTR-1 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur
- . Circular No. 199/11/2023-GST dated 17.07.2023: Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons
- . Circular No. 198/10/2023-GST dated 17.07.2023: Clarification on issue pertaining to e-invoice
- . Circular No. 197/09/2023-GST dated 17.07.2023: Clarification on refund-related issues
- . Circular No. 196/08/2023-GST dated 17.07.2023: Clarification on taxability of share capital held in subsidiary company by the parent company
- . Circular No. 195/07/2023-GST dated 17.07.2023: Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period
- . Circular No. 194/06/2023-GST dated 17.07.2023: Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction
