Notification & Circulars
- . 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
- . Circular No. 186/18/2022-GST dated 27.12.2022: Clarification on various issue pertaining to GST
- . Circular No. 185/17/2022-GST dated 27.12.2022: Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation
- . Circular No. 184/16/2022-GST dated 27.12.2022: Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017
- . Circular No. 183/15/2022-GST dated 27.12.2022: 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 FY 2017-18 and 2018-19
- . Notification No. 27/2022-Central Tax dated 26.12.2022: Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017
- . Notification No. 26/2022-Central Tax dated 26.12.2022: Seeks to make fifth amendment (2022) to CGST Rules
- . Notification No. 25/2022-Central Tax dated 13.12.2022: Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu
- . Instruction No. 04/2022-GST dated 28.11.2022: Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017.
- . Notification No. 24/2022-Central Tax dated 23.11.2022: Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022.
- . Notification No. 23/2022-Central Tax dated 23.11.2022: Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022.
- . Notification No. 22/2022-Central Tax dated 15.11.2022: Seeks to make amendments (Third Amendment, 2022) to the CGST Rules, 2017.
- . Circular No. 182/14/2022-GST dated 10.11.2022: Guidelines for verifying the Transitional Credit
- . Circular No. 181/13/2022-GST dated 10.11.2022: Regarding clarification on refund related issues
- . NOTIFICATION No. 21/2022 – CENTRAL TAX
- . Notification No. 20/2022- Central Tax dated 28.09.2022: Seeks to rescind Notification No. 20/2018-CT dated 28 th March, 2018.
- . Notification No. 19/2022 – Central Tax dated 28.09.2022: Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017.
- . Notification No. 18/2022-Central Tax dated 28.09.2022: Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force.
- . Circular No. 180/12/2022 – GST dated 09.09.2022: Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd
- . Instruction No. 04/2022-23 (GST-Investigation) dated 01.09.2022: Guidelines of launching of prosecution under the CGST Act, 2017.
- . Instruction No. 03/2022-23 (GST-Investigation) dated 17.08.2022: Guidelines on issuance of summons under section 70 of the CGST Act, 2017.
- . Instruction No. 02/2022-23 (GST-Investigation) dated 17.08.2022: Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017.
- . Circular No. 179/11/2022-GST dated 03.09.2022: Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh
