GST Notification to give affect to the recommendations of GST Council meeting
CBIC (Ministry of Finance) has notified GST Notification to give affect to the recommendations of the 49th meeting of the GST Council.
The details of the GST Notifications issued are as under:
|
Notification No.Â
|
Date
|
Subject
|
Download
|
|
09/2023-Central Tax
|
31-Mar-2023
|
Extension of limitation under Section 168A of CGST Act
|
|
|
08/2023-Central Tax
|
31-Mar-2023
|
Amnesty to GSTR-10 non-filers
|
Download >> |
|
07/2023-Central Tax
|
31-Mar-2023
|
Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers
|
Download >> |
|
06/2023-Central Tax
|
31-Mar-2023
|
Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62
|
|
|
05/2023-Central Tax
|
31-Mar-2023
|
Seeks to amend Notification No. 27/2022 dated 26.12.2022
|
Download >> |
|
04/2023-Central Tax
|
31-Mar-2023
|
Amendment in CGST Rules
|
Download >> |
|
03/2023-Central Tax
|
31-Mar-2023
|
Extension of time limit for application for revocation of cancellation of registration
|
|
|
02/2023-Central Tax
|
31-Mar-2023
|
Amnesty to GSTR-4 non-filersÂ
|
- Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
- Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
- Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
- Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII
- Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment



