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
|
26/2023-Central Tax
|
17-Jul-2023
|
Seeks to extend amnesty for GSTR-10 non-filers
|
Download >> | ||
|
25/2023-Central Tax
|
17-Jul-2023
|
Seeks to extend amnesty for GSTR-9 non-filers
|
Download >> | ||
|
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
|
Download >> | ||
|
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
|
|
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
|
Download >> |
|
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
|
Download >>
|
|
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
|
Download >> |
|
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
|
Download >> |
|
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
|
Download >> |
|
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.
|
Download >> |
Deduction u/s 80P denied as assessee did not file return u/s 139(1) but beyond the due date only in response…
High Court denied pre-arrest bail to accused of fake ITC utilisation on possibility of misusing the concession of pre arrest…
Return could not be said to be non est for non e-verification when AO had been taken due cognizance of…
Section 43CB read with ICDS-III is applicable to contractors and not real estate developers - ITAT In a recent judgment,…
Expenses incurred on ESOP are allowable as revenue expenditure u/s 37(1) of Income Tax Act – ITAT Delhi In a…
Compliance history of supplier could not be used to invalidate the genuine business transactions of the buyer especially when the…