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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ITAT allowed increased exemption of Rs. 25 lakhs u/s 10(10A) to non-government employees in view of CBDT retrospective notification. In…
PCIT has revisionary jurisdiction u/s 263 over the cases irrespective of the fact that the relevant assessment was completed physical…
Appellate court interfering with Motor Accidents Claims Tribunal findings on assessment of disability and loss of earning capacity must undertake…
When period of delay is not very huge and involve huge monetary liability on the assessee, a lenient approach should…
Ratification by EoGM of the company can not give legality of the diversion of the fund raised by preferential issue.…
CBIC prescribes procedures for return of export cargo from international waters due to closure of the Strait of Hormuz where…