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
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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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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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Assessing Officer had taken a reasonable stand that 25 kg written in WhatsApp chat/text message was 25 lakh - ITAT…
Shareholders are only owners of the shares of the company therefore, income from properties earned by the company cannot be…
When approval for reassessment was granted by unauthorised authority, such jurisdictional error cannot be shielded by the law of limitation…
ITAT on presumption of bogus purchases ought to have remanded case to AO to reconsider the whole matter instead of…
Where proceedings u/s 153C are barred by limitation, AO can not reopen the case invoking section 148 and 148A of…
Corporate guarantees executed by the corporate debtor constitute “financial debt” under IBC and banks to be recognized as financial creditors…