Notification & Circulars
- . 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.
- . 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.
