GST

Notifications/Circulars issued as per Recommendations of 50th meeting of GST Council

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 

26/2023-Central Tax
17-Jul-2023
Seeks to extend amnesty for GSTR-10 non-filers
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25/2023-Central Tax
17-Jul-2023
Seeks to extend amnesty for GSTR-9 non-filers
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24/2023-Central Tax
17-Jul-2023
Seeks to extend amnesty scheme for deemed withdrawal of assessment orders issued under Section 62
   
23/2023-Central Tax
17-Jul-2023
Seeks to extend time limit for application for revocation of cancellation of registration
   
22/2023-Central Tax
17-Jul-2023
Seeks to extend amnesty for GSTR-4 non-filers
   
21/2023-Central Tax
17-Jul-2023
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
   
20/2023-Central Tax
17-Jul-2023
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
   
19/2023-Central Tax
17-Jul-2023
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
17-Jul-2023
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

(B) Circulars issued to give effect to the recommendations of the 50th meeting of the GST Council

99/11/2023-GST
17-Jul-2023
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
17-Jul-2023
Clarification on issue pertaining to e-invoice
197/09/2023-GST
17-Jul-2023
Clarification on refund-related issues
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196/08/2023-GST
17-Jul-2023
Clarification on taxability of share capital held in subsidiary company by the parent company
195/07/2023-GST
17-Jul-2023
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
17-Jul-2023
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
17-Jul-2023
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
17-Jul-2023
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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