Notification & Circulars
- . 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
- . Circular No 191/03/2023-GST dated 27.03.2023: Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023
- . Notification No. 01/2023- Compensation Cess (Rate) dated 28.02.2023: Seeks to amend notification no. 1/2017- Compensation Cess (Rate), dated 28.06.2017
- . Notification No. 04/2023- Union Territory Tax (Rate) dated 28.02.2023: Seeks to amend notification no. 2/2017-Union Territory Tax (Rate), dated 28.06.2017.
- . 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.
