Goods & Services Tax - 2023

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• Service Tax Notification/Circular
• Central Tax Notifications
• Central Tax (Rate) Notifications
• Integrated Tax Notifications
• Integrated Tax (Rate) Notifications
• Union Territory Tax (Rate) Notifications
• Compensation Cess Notifications
• Compensation Cess (Rate) Notifications
• Instructions
• Circulars
• Advisory

The Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules 2023

Notification for Constitution of GST tribunals

  

  

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Service Tax Notification/Circular:

• Appointment of Additional Assistant Director as Central Excise Officer of the rank of Superintendent [No.1]
• Leviability of Service Tax on the declared service “Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act" under clause (e) of section 66E of the Finance Act, 1994 [Circular No.214]

  

  

Central Tax Notifications

• Seeks to amend Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh [No.54]
• Condonation of delay in filing appeals against order passed u/s 73 or 74 [No.53]
• The Central Goods and Services Tax (Fourth Amendment) Rules, 2023 [No.52]
• Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023 [No.51]
• Seeks to amend Notification No. 66/2017-Central Tax dated 15.11.2017 to exclude specified actionable claims [No.50]
• Seeks to notify supply of online money gaming, supply of online gaming other than online money gaming and supply of actionable claims in casinos under section 15(5) of CGST Act [No.49]
• Seeks to notify the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 [No.48]
• Seeks to amend Notification No. 30/2023-CT dated 31st July, 2023 (special procedure to be followed by a registered person engaged in manufacturing of certain goods) [No.47]
• Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s Inkuat Infrasol Pvt. Ltd. [No.46]
• The Central Goods and Services Tax (Third Amendment) Rules, 2023 [No.45]
• Seeks to extend the due date for furnishing FORM GSTR-7 for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur [No.44]
• 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 [No.43]
• Seeks to extend the due date for furnishing FORM GSTR-3B for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur [No.42]
• Seeks to extend the due date for furnishing FORM GSTR-1 for April, May, June and July, 2023 for registered persons whose principal place of business is in the State of Manipur [No.41]
• The Central Goods and Services Tax (Amendment) Act, 2023
• Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd [No.40]
• Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017 [No.39]
• The Central Goods and Services Tax (Second Amendment) Rules, 2023 [No.38]
• Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons [No.37]
• Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers [No.36]
• Seeks to appoint common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd [No.35]
• Seeks to waive the requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions [No.34]
• Seeks to notify “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the CGST Act, 2017 [No.33]
• Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year [No.32]
• Seeks to amend Notification No. 27/2022 dated 26.12.2022 [No.31]
• Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods [No.30]
• Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018 [No.29]
• Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023) [No.28]
• Seeks to notify the provisions of section 123 of the Finance Act, 2021 (13 of 2021) [No.27]
• Seeks to extend amnesty for GSTR-10 non-filers [No.26]
• Seeks to extend amnesty for GSTR-9 non-filers [No.25]
• Seeks to extend amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 [No.24]
• Seeks to extend time limit for application for revocation of cancellation of registration [No.23]
• Seeks to extend amnesty for GSTR-4 non-filers [No.22]
• 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 [No.21]
• 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 [No.20]
• 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 [No.19]
• 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 [No.18]
• Extension of due date for filing of return in FORM GSTR-3B for the month of May 2023 for the persons registered in the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the state of Gujarat upto 30th June 2023 [No.17]
• Seeks to extend the due date for furnishing FORM GSTR-7 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur [No.16]
• Seeks to extend the due date for furnishing FORM GSTR-3B for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur [No.15]
• Seeks to extend the due date for furnishing FORM GSTR-1 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur [No.14]
• Seeks to extend the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur [No.13]
• Seeks to extend the due date for furnishing FORM GSTR-3B for April, 2023 for registered persons whose principal place of business is in the State of Manipur [No.12]
• Seeks to extend the due date for furnishing FORM GSTR-1 for April, 2023 for registered persons whose principal place of business is in the State of Manipur [No.11]
• Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01 st August 2023 [No.10]
• Extension of limitation under Section 168A of CGST Act [No.9]
• Amnesty to GSTR-10 non-filers [No.8]
• Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers [No.7]
• Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 [No.6]
• Seeks to amend Notification No. 27/2022 dated 26.12.2022 [No.5]
• Amendment in CGST Rules [No.4]
• Extension of time limit for application for revocation of cancellation of registration [No.3]
• Amnesty to GSTR-4 non-filers [No.2]
• To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit [No.1]

  

  

Central Tax (Rate) Notifications:

• Seeks to amend Notification No 05/2017- Central Tax (Rate) dated 28.06.2017 [No.20]
• Seeks to amend Notification No 04/2017- Central Tax (Rate) dated 28.06.2017 [No.19]
• Seeks to amend Notification No 02/2017- Central Tax (Rate) dated 28.06.2017 [No.18]
• Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017 [No.17]
• Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017 [No.16]
• Seeks to amend Notification No 15/2017- Central Tax (Rate) dated 28.06.2017 [No.15]
• Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017 [No.14]
• Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017 [No.13]
• Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017 [No.12]
• Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017 [No.11]
• Seeks to amend No. 26/2018- Central Tax (Rate) to implement the decisions of 50th GST Council [No.10]
• Seeks to amend No. 01/2017- Central Tax (Rate) to implement the decisions of 50th GST Council [No.9]
• Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 [No.8]
• Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 [No.7]
• Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 [No.6]
• Extension of last date for exercise of option by GTA to pay GST under forward charge [No.5]
• Seeks to amend notification no. 2/2017-Central Tax (Rate), dated 28.06.2017 [No.4]
• Seeks to amend notification no. 1/2017-Central Tax (Rate), dated 28.06.2017 [No.3]
• Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 [No.2]
• Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 [No.1]

  

  

Integrated Tax Notifications:

• IGST notification giving effect to GST Council recommendations regarding refunds [No.5]
• Seeks to provide Simplified registration Scheme for overseas supplier of online money gaming [No.4]
• Seeks to notify the supply of online money gaming as the supply of goods on import of which, integrated tax shall be levied and collected under sub-section (1) of section 5 of the Integrated Goods and Services Tax Act,2017 [No.3]
• Seeks to notify the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023 [No.2]
• The Integrated Goods and Services Tax (Amendment) Act, 2023
• Seeks to notify all goods or services which may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid [No.1]

  

  

Integrated Tax (Rate) Notifications:

• Seeks to amend Notification No 05/2017- Integrated Tax (Rate) dated 28.06.2017 [No.23]
• Seeks to amend Notification No 04/2017- Integrated Tax (Rate) dated 28.06.2017 [No.22]
• Seeks to amend Notification No 02/2017- Integrated Tax (Rate) dated 28.06.2017 [No.21]
• Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017 [No.20]
• Seeks to amend Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017 [No.19]
• Seeks to amend Notification No 12/2017- Integrated Tax (Rate) dated 28.06.2017 [No.18]
• Seeks to amend Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017 [No.17]
• Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017 [No.16]
• Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017 [No.15]
• Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017 [No.14]
• Seeks to amend notification No. 10/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council [No.13]
• Seeks to amend notification No. 09/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council [No.12]
• Seeks to amend notification No. 8/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council [No.11]
• Seeks to amend No. 27/2018- Integrated Tax(Rate) to implement the decisions of 50th GST Council [No.10]
• Seeks to amend No. 01/2017- Integrated Tax (Rate) to implement the decisions of 50th GST Council [No.9]
• Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 [No.8]
• Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 [No.7]
• Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 [No.6]
• Extension of last date for exercise of option by GTA to pay GST under forward charge[No.5]
• Seeks to amend notification no. 2/2017-Integrated Tax (Rate), dated 28.06.2017 [No.4]
• Seeks to amend notification no. 1/2017-Integrated Tax (Rate), dated 28.06.2017 [No.3]
• Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 [No.2]
• Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 [No.1]

  

  

Union Territory Tax (Rate) Notifications:

• Seeks to amend Notification No 05/2017- Union Territory Tax (Rate) dated 28.06.2017 [No.20]
• Seeks to amend Notification No 04/2017- Union Territory Tax (Rate) dated 28.06.2017 [No.19]
• Seeks to amend Notification No 02/2017- Union Territory Tax (Rate) dated 28.06.2017 [No.18]
• Seeks to amend Notification No 01/2017- Union Territory Tax (Rate) dated 28.06.2017 [No.17]
• Seeks to amend Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017 [No.16]
• Seeks to amend Notification No 15/2017- Union territory Tax (Rate) dated 28.06.2017 [No.15]
• Seeks to amend Notification No 13/2017- Union territory Tax (Rate) dated 28.06.2017 [No.14]
• Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017 [No.13]
• Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017 [No.12]
• Seeks to amend Notification No 01/2017- Union territory Tax (Rate) dated 28.06.2017 [No.11]
• Seeks to amend No. 26/2018- Union Territory Tax (Rate) to implement the decisions of 50th GST Council [No.10]
• Seeks to amend No. 01/2017- Union Territory Tax (Rate) to implement the decisions of 50th GST Council [No.9]
• Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 [No.8]
• Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 [No.7]
• Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 [No.6]
• Extension of last date for exercise of option by GTA to pay GST under forward charge[No.5]
• Seeks to amend notification no. 2/2017-Union Territory Tax (Rate), dated 28.06.2017 [No.4]
• Seeks to amend notification no. 1/2017-Union Territory Tax (Rate), dated 28.06.2017 [No.3]
• Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 [No.2]
• Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 [No.1]

  

  

Compensation Cess Notifications:

• Seeks to provide commencement date for Section 163 of the Finance act, 2023 [No.1]

  

  

Compensation Cess (Rate) Notifications:

• Seeks to amend No. 1/2017- Compensation Cess(Rate) to implement the decisions of 50th GST Council [No.3]
• Seeks to further amend notification No. 1/2017-Compensation Cess (Rate), dated 28th June, 2017 [No.2]
• Seeks to amend notification no. 1/2017- Compensation Cess (Rate), dated 28.06.2017 [No.1]

  

  

Instructions:

• Guidelines for processing of applications for registration [Instruction No.3]
• Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards [Instruction No.2]
• Guidelines for Special All-India Drive against fake registrations [Instruction No.1]

  

  

Circulars:

• Clarifications regarding applicability of GST on certain services [Circular No.206/18/2023]
• Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023 [Circular No.205/17/2023]
• Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST [Circular No.204/16/2023]
• Clarification regarding determination of place of supply in various cases [Circular No.203/15/2023]
• Clarification relating to export of services u/s 2(6)(iv) of the IGST Act 2017 [Circular No.202/14/2023]
• Clarifications regarding applicability of GST on certain services [Circular No.201/13/2023]
• Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023 [Circular No.200/12/2023]
• 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 [Circular No.199/11/2023]
• Clarification on issue pertaining to e-invoice [Circular No.198/10/2023]
• Clarification on refund-related issues [Circular No.197/09/2023]
• Clarification on taxability of share capital held in subsidiary company by the parent company [Circular No.196/08/2023]
• Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period [Circular No.195/07/2023]
• Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction [Circular No.194/06/2023]
• 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 [Circular No.193/05/2023]
• 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 [Circular No.192/04/2023]
• Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 [Circular No.191/03/2023]
• Clarification regarding GST rates and classification of certain services [Circular No.190/02/2023]
• Clarification regarding GST rates and classification of certain goods [Circular No.189/01/2023]

  

  

Advisory:

• Advisory: Two-factor Authentication for Taxpayers
• Advisory for Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Andhra Pradesh
• Advisory for the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023
• Comprehensive Guide and Instructions for Direct API Integration with Any of the 6 IRPs for E-Invoice Reporting
• Advisory for Online Compliance Pertaining to ITC mismatch -GST DRC-01C
• ITC Reversal on Account of Rule 37(A)
• Advisory for the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023
• Advisory for Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Gujarat and Puducherry
• Advisory related to changes in GSTR-5A
• Person supplying of Online Money Gaming services or OIDAR or Both– Form GST REG-10 and Form GSTR-5A
• Facility of enrolment for supply of goods through e-commerce operators by GST un-registered suppliers
• Facility for the e- commerce operators through whom unregistered suppliers of goods can supply goods
• e-Invoice JSON download functionality Live on the GST e-Invoice Portal
• Temporary /Short Period Pause in e-Invoice Auto Population into GSTR-1
• Geocoding Functionality for the Additional Place of Business
• Time limit for Reporting Invoices on the IRP Portal
• Introducing Electronic Credit Reversal and Reclaimed statement
• Advisory for applicants where GST Registration application marked for Biometric-based Aadhaar Authentication
• Mera Bill Mera Adhikar Scheme
• Steps for e-Invoicing
• Glossary for e-Invoicing
• Advisory on E-Invoice - Services Offered by the Four New IRPs
• Advisory: e-Invoice Exemption Declaration Functionality Now Available
• PMLA Notification: GST Offences will be included under PMLA
• Important Update: Geocoding Functionality Now Live for All States and Union Territories
• Online Compliance Pertaining to Liability / Difference Appearing in R1 - R3B (DRC-01B)
• Update on Enablement Status for Taxpayers for e-Invoicing’
• 2- Factor Authentication for e-Way Bill and e-Invoice System
• E-Invoice Verifier App by GSTN
• Advisory on Filing of Declaration by GTA opting to pay tax under forward charge mechanism
• Advisory on due date extension of GST Returns for the state of Manipur
• Deferment of Implementation of Time Limit on Reporting Old e-Invoices
• Timely Filing of GST Returns
• New facility to verify document Reference Number (RFN) mentioned on offline communications issued by State GST authorities
• Advisory on Bank Account Validation
• GST Updated Advisory: Time limit for Reporting Invoices on the IRP Portal
• Time limit for Reporting Invoices on the IRP Portal