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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CBDT has extended the due date for furnishing Return of Income for Assessment Year 2026-27 (FY 2025-26) in respect of…
Denying the accumulation of u/s 11(2) merely on grounds of a procedural delay in filing Form No. 10 is unsustainable…
Engagement of 05 Young Professionals CAs in the Office of Central Registrar of Cooperative Society on contractual basis The office…
Immunity u/s 270AA(2) in respect of a single transaction can not be denied to one assessee when the penalty was…
ITAT deleted addition u/s 69A towards jewellery found in search in view of Indian traditions, CBDT Instruction and High Court…
Documents obtained post search and information obtained from the public domain not incriminating material. Documents obtained by AO post search…