Notification & Circulars
- . 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
- . Circular No. 193/05/2023-GST dated 17.07.2023: Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021
- . Circular No. 192/04/2023-GST dated 17.07.2023: Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.
- . Notification No. 17/2023-Central Tax dated 27.06.2023: Extension of due date for filing of return in FORM GSTR-3B for the month of May 2023 for the persons registered in the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the state of Gujarat upto 30th June 2023.
- . Notification No. 16/2023-Central Tax dated 19.06.2023: Seeks to extend the due date for furnishing FORM GSTR-7 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur.
- . Notification No. 15/2023-Central Tax dated 19.06.2023: Seeks to extend the due date for furnishing FORM GSTR-3B for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur.
- . Notification No. 14/2023-Central Tax dated 19.06.2023: Seeks to extend the due date for furnishing FORM GSTR-1 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur
- . Instruction No. 03/2023-GST dated 14.06.2023: Guidelines for processing of applications for registration – regarding
- . 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
