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1. |
Amends CGST Rules - (Third Amendment, 2023) to the CGST Rules, 2017.
[CGST Notifications: F.No. CBIC-20/2/2023-GST; Dated 06.09.2023]
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2. |
Extends 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.
[CGST Notifications: F.No. CBIC-20006/10/2023-GST; Dated 25.08.2023]
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3. |
Extends 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.
[CGST Notifications: F.No. CBIC-20006/10/2023-GST; Dated 25.08.2023]
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4. |
Extends 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.
[CGST Notifications: F.No. CBIC-20006/10/2023-GST; Dated 25.08.2023]
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5. |
Extends 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.
[CGST Notifications: F.No. CBIC-20006/10/2023-GST; Dated 25.08.2023]
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6. |
Appoints common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd.
[CGST Notifications: F.No. CBIC-20016/16/2023-GST; Dated 17.08.2023]
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7. |
Amends Notification No. 02/2017-Central Tax dated 19.06.2017.
[CGST Notifications: F.No. CBIC-20016/18/2023-GST; Dated 17.08.2023]
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8. |
Amends CGST Rules, 2017, CGST (Second Amendment, 2023) to the CGST Rules, 2017.
[CGST Notifications: F.No. CBIC-20006/20/2023-GST; Dated 04.08.2023]
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9. |
Notifies special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons.
[CGST Notifications: F.No. CBIC-20006/20/2023-GST; Dated 04.08.2023]
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10. |
Notifies special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers.
[CGST Notifications: F.No. CBIC-20006/20/2023-GST; Dated 04.08.2023]
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11. |
Clarifications regarding applicability of GST on certain services.
[CGST Circulars: F.No. 190354/133/2023-TRU; Dated 01.08.2023]
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12. |
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.
[CGST Circulars: F.No. 190354/140/2023-TRU; Dated 01.08.2023]
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13. |
Appoints common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd.
[CGST Notifications: F.No. CBIC-20016/16/2023-GST; Dated 31.07.2023]
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14. |
Waives the requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions.
[CGST Notifications: F.No. CBIC-20006/20/2023-GST; Dated 31.07.2023]
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15. |
Notifies “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the CGST Act, 2017.
[CGST Notifications: F.No. CBIC-20006/20/2023-GST; Dated 31.07.2023]
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16. |
Exempts 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.
[CGST Notifications: F.No. CBIC-20006/20/2023-GST; Dated 31.07.2023]
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17. |
Amends Notification No. 27/2022 dated 26.12.2022.
[CGST Notifications: F.No. CBIC-20006/20/2023-GST; Dated 31.07.2023]
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18. |
Notifies special procedure to be followed by a registered person engaged in manufacturing of certain goods.
[CGST Notifications: F.No. CBIC-20006/20/2023-GST; Dated 31.07.2023]
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19. |
Notifies 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.
[CGST Notifications: F.No. CBIC-20006/20/2023-GST; Dated 31.07.2023]
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20. |
Notifies the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023).
[CGST Notifications: F.No. CBIC-20006/20/2023-GST; Dated 31.07.2023]
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21. |
Notifies the provisions of section 123 of the Finance Act, 2021 (13 of 2021).
[CGST Notifications: F.No. CBIC-20006/20/2023-GST; Dated 31.07.2023]
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22. |
Notifies 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.
[IGST Notifications: F.No. CBIC-20006/20/2023-GST; Dated 31.07.2023]
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23. |
Amends No. 26/2018-Central Tax (Rate) to implement the decisions of 50th GST Council.
[CGST Rate Notifications: F.No. 190354/133/2023-TRU; Dated 26.07.2023]
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24. |
Amends No. 01/2017-Central Tax (Rate) to implement the decisions of 50th GST Council.
[CGST Rate Notifications: F.No. 190354/133/2023-TRU; Dated 26.07.2023]
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25. |
Amends No. 27/2018-Integrated Tax (Rate) to implement the decisions of 50th GST Council.
[IGST Rate Notifications: F.No. 190354/133/2023-TRU; Dated 26.07.2023]
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26. |
Amends No. 26/2018-Union Territory Tax (Rate) to implement the decisions of 50th GST Council.
[UTGST Notifications: F.No. 190354/133/2023-TRU; Dated 26.07.2023]
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27. |
Amends No. 01/2017-Union Territory Tax (Rate) to implement the decisions of 50th GST Council.
[UTGST Notifications: F.No. 190354/133/2023-TRU; Dated 26.07.2023]
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28. |
Amends No. 01/2017-Integrated Tax (Rate) to implement the decisions of 50th GST Council.
[IGST Rate Notifications: F.No. 190354/133/2023-TRU; Dated 26.07.2023]
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29. |
Amends 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.
[CGST Rate Notifications: F.No. CBIC-190354/133/2023-TO(TRU-II)-CBEC; Dated 26.07.2023]
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30. |
Amends 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.
[CGST Rate Notifications: F.No. CBIC-190354/133/2023-TO(TRU-II)-CBEC; Dated 26.07.2023]
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31. |
Amends 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 50th meeting held on 11.07.2023
[IGST Rate Notifications: F.No. CBIC-190354/133/2023-TO(TRU-II)-CBEC; Dated 26.07.2023]
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32. |
Amends 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 50th meeting held on 11.07.2023.
[UTGST Notifications: F.No. CBIC-190354/133/2023-TO(TRU-II)-CBEC; Dated 26.07.2023]
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33. |
Amends 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 50th meeting held on 11.07.2023.
[UTGST Notifications: F.No. CBIC-190354/133/2023-TO(TRU-II)-CBEC; Dated 26.07.2023]
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34. |
Amends notification No. 09/2017-Integrated 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.
[IGST Rate Notifications: F.No. CBIC-190354/133/2023-TO(TRU-II)-CBEC; Dated 26.07.2023]
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35. |
Amends 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.
[CGST Rate Notifications: F.No. CBIC-190354/133/2023-TO(TRU-II)-CBEC; Dated 26.07.2023]
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36. |
Amends Notification No. 1/2017-Compensation Cess (Rate) to implement the decisions of 50th GST Council.
[C Cess Rate Notifications: F.No. 190354/133/2023-TRU; Dated 26.07.2023]
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37. |
Amends notification No. 08/2017-Integrated 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.
[IGST Rate Notifications: F.No. CBIC-190354/133/2023-TO(TRU-II)-CBEC; Dated 26.07.2023]
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38. |
Amends notification No. 11/2017-Union Territory 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.
[UTGST Notifications: F.No. CBIC-190354/133/2023-TO(TRU-II)-CBEC; Dated 26.07.2023]
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39. |
Seeks to extend amnesty for GSTR-10 non-filers.
[CGST Notifications: F.No. CBIC-20006/10/2023-GST; Dated 17.07.2023]
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40. |
Seeks to extend amnesty for GSTR-9 non-filers.
[CGST Notifications: F.No. CBIC-20006/10/2023-GST; Dated 17.07.2023]
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41. |
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.
[CGST Circulars: F.No. CBIC-20001/5/2023-GST; Dated 17.07.2023]
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42. |
Seeks to extend amnesty scheme for deemed withdrawal of assessment orders issued under Section 62.
[CGST Notifications: F.No. CBIC-20006/10/2023-GST; Dated 17.07.2023]
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43. |
Clarification on issue pertaining to e-invoice.
[CGST Circulars: F.No. CBIC-20001/5/2023-GST; Dated 17.07.2023]
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44. |
Clarification on refund-related issues.
[CGST Circulars: F.No. CBIC-20001/5/2023-GST; Dated 17.07.2023]
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45. |
Seeks to extend time limit for application for revocation of cancellation of registration.
[CGST Notifications: F.No. CBIC-20006/10/2023-GST; Dated 17.07.2023]
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46. |
Seeks to extend amnesty for GSTR-4 non-filers.
[CGST Notifications: F.No. CBIC-20006/10/2023-GST; Dated 17.07.2023]
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47. |
Clarification on taxability of share capital held in subsidiary company by the parent company.
[CGST Circulars: F.No. CBIC-20001/5/2023-GST; Dated 17.07.2023]
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48. |
Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period.
[CGST Circulars: F.No. CBIC-20001/5/2023-GST; Dated 17.07.2023]
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49. |
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.
[CGST Notifications: F.No. CBIC-20006/10/2023-GST; Dated 17.07.2023]
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50. |
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.
[CGST Notifications: F.No. CBIC-20006/10/2023-GST; Dated 17.07.2023]
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51. |
Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction.
[CGST Circulars: F.No. CBIC-20001/5/2023-GST; Dated 17.07.2023]
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52. |
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.
[CGST Circulars: F.No. CBIC-20001/5/2023-GST; Dated 17.07.2023]
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53. |
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.
[CGST Notifications: F.No. CBIC-20006/10/2023-GST; Dated 17.07.2023]
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54. |
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.
[CGST Notifications: F.No. CBIC-20006/10/2023-GST; Dated 17.07.2023]
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55. |
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.
[CGST Circulars: F.No. CBIC-20001/5/2023-GST; Dated 17.07.2023]
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56. |
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.
[CGST Notifications: F.No. CBIC-20006/16/2023-GST; Dated 29.06.2023]
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