Notifications/Circulars issued as per Recommendations of 50th meeting of GST Council
CBIC has issued various Notifications and Circulars to give effect to the Recommendations / Announcements of 50th meeting of GST Council
(A) Notifications issued to give effect to the Recommendations of 50th meeting of GST Council
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26/2023-Central Tax
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17-Jul-2023
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Seeks to extend amnesty for GSTR-10 non-filers
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25/2023-Central Tax
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17-Jul-2023
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Seeks to extend amnesty for GSTR-9 non-filers
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24/2023-Central Tax
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17-Jul-2023
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Seeks to extend amnesty scheme for deemed withdrawal of assessment orders issued under Section 62
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23/2023-Central Tax
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17-Jul-2023
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Seeks to extend time limit for application for revocation of cancellation of registration
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22/2023-Central Tax
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17-Jul-2023
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Seeks to extend amnesty for GSTR-4 non-filers
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21/2023-Central Tax
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17-Jul-2023
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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
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20/2023-Central Tax
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17-Jul-2023
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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
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19/2023-Central Tax
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17-Jul-2023
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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
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18/2023-Central Tax
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17-Jul-2023
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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
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(B) Circulars issued to give effect to the recommendations of the 50th meeting of the GST Council
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99/11/2023-GST
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17-Jul-2023
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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
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198/10/2023-GST
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17-Jul-2023
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Clarification on issue pertaining to e-invoice
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197/09/2023-GST
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17-Jul-2023
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Clarification on refund-related issues
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196/08/2023-GST
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17-Jul-2023
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Clarification on taxability of share capital held in subsidiary company by the parent company
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195/07/2023-GST
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17-Jul-2023
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Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period
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194/06/2023-GST
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17-Jul-2023
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Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction
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193/05/2023-GST
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17-Jul-2023
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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
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192/04/2023-GST
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17-Jul-2023
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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.
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- Jewellery purportedly received from grandparent under Will added as unexplained credits
- SC lays down tests to determine if a debt is financial debt or operational under IBC
- Commonality of directors of companies does not mean deposits received was bogus
- Application though named as rectification but if tax is not legitimate, it also touches merit: HC
- Cost of acquisition as on 01.04.1981 taken as per valuer report by reverse indexing of FMV
