This notification exempts suppliers making goods supply through e-commerce operators from mandatory GST registration, subject to turnover limits under section 22 of the CGST Act. The exemption applies only to intra-State supplies and restricts supply to one State or Union Territory. Such suppliers must obtain an enrolment number by declaring PAN and business details on the common portal. The exemption ceases once regular GST registration is granted.Effective Date:1 October 2023
This notification exempts suppliers making goods supply through e-commerce operators from mandatory GST registration, subject to turnover limits under section 22 of the CGST Act. The exemption applies only to intra-State supplies and restricts supply to one State or Union Territory. Such suppliers must obtain an enrolment number by declaring PAN and business details on the common portal. The exemption ceases once regular GST registration is granted.Effective Date:1 October 2023
“Account Aggregator” is notified as a system with which information may be shared by the common portal under section 158A.Information sharing is permitted only on the basis of taxpayer consent.The notification enables integration with RBI-regulated Account Aggregator framework.Effective Date of Notification:01 October 2023
“Account Aggregator” is notified as a system with which information may be shared by the common portal under section 158A.Information sharing is permitted only on the basis of taxpayer consent.The notification enables integration with RBI-regulated Account Aggregator framework.Effective Date of Notification:01 October 2023
Registered persons having aggregate turnover up to ₹2 crore in the financial year 2022–23 are exempted from filing annual return.The exemption is granted under the first proviso to section 44 of the CGST Act.Effective Date of Notification:31 July 2023
Registered persons having aggregate turnover up to ₹2 crore in the financial year 2022–23 are exempted from filing annual return.The exemption is granted under the first proviso to section 44 of the CGST Act.Effective Date of Notification:31 July 2023
The scope of Notification No. 27/2022–Central Tax is expanded to include the State of Puducherry.Provisions relating to Aadhaar authentication and physical verification under rule 8(4B) are made applicable to the additional State.The amendment enlarges the geographical applicability of the special registration procedure.Effective Date of Notification:31 July 2023Previous NotificationNotification No. 27/2022 – Central Tax dated 26 December 2022
The scope of Notification No. 27/2022–Central Tax is expanded to include the State of Puducherry.Provisions relating to Aadhaar authentication and physical verification under rule 8(4B) are made applicable to the additional State.The amendment enlarges the geographical applicability of the special registration procedure.Effective Date of Notification:31 July 2023Previous NotificationNotification No. 27/2022 – Central Tax dated 26 December 2022
Manufacturers of specified goods are required to furnish details of packing machines in FORM SRM-I.Monthly statement of inputs and production is required to be furnished in FORM SRM-IV.Maintenance of detailed machine-wise, brand-wise and electricity consumption records is mandated.Effective Date of Notification:01 August 2023
Manufacturers of specified goods are required to furnish details of packing machines in FORM SRM-I.Monthly statement of inputs and production is required to be furnished in FORM SRM-IV.Maintenance of detailed machine-wise, brand-wise and electricity consumption records is mandated.Effective Date of Notification:01 August 2023
Special procedure is prescribed for filing appeals against orders passed under sections 73 or 74 pursuant to Circular No. 182/14/2022-GST.Appeals are required to be filed manually in prescribed form without mandatory pre-deposit.Procedure applies to appeals filed in accordance with directions of the Hon’ble Supreme Court in Filco Trade Centre case.Effective Date of Notification:31 July 2023
Special procedure is prescribed for filing appeals against orders passed under sections 73 or 74 pursuant to Circular No. 182/14/2022-GST.Appeals are required to be filed manually in prescribed form without mandatory pre-deposit.Procedure applies to appeals filed in accordance with directions of the Hon’ble Supreme Court in Filco Trade Centre case.Effective Date of Notification:31 July 2023
Sections 149 to 154 of the Finance Act, 2023 come into force from 01 August 2023.Sections 137 to 162, excluding sections 149 to 154, come into force from 01 October 2023.Effective Date of Notification:01 August 2023 and 01 October 2023, as applicable
Sections 149 to 154 of the Finance Act, 2023 come into force from 01 August 2023.Sections 137 to 162, excluding sections 149 to 154, come into force from 01 October 2023.Effective Date of Notification:01 August 2023 and 01 October 2023, as applicable
Section 123 of the Finance Act, 2021 is brought into force.The provision relates to amendments in GST law as enacted under the Finance Act, 2021.Effective Date of Notification:01 October 2023
Section 123 of the Finance Act, 2021 is brought into force.The provision relates to amendments in GST law as enacted under the Finance Act, 2021.Effective Date of Notification:01 October 2023
The corrigendum corrects a Hindi textual error on page 10, line 7 in the expression relating to the term “Handbook of Procedures.” The corrected reading ensures alignment with the English version and removes ambiguity in the phrase construction.Issued for earlier notification?Yes — corrects Notification 10/2023–CT (Rate).
The corrigendum corrects a Hindi textual error on page 10, line 7 in the expression relating to the term “Handbook of Procedures.” The corrected reading ensures alignment with the English version and removes ambiguity in the phrase construction.Issued for earlier notification?Yes — corrects Notification 10/2023–CT (Rate).
Summary:This notification substitutes references to Para 4.41 with Para 4.40. It replaces definitions of “Foreign Trade Policy” and “Handbook of Procedures” with updated references to the 2023 FTP and HBP, notified on 31 March and 1 April 2023 respectively. These changes ensure correct alignment of GST exemption/refund rules with the new FTP regime.Issued for earlier notification?Yes — amends Notification 26/2018–CT (Rate).
Summary:This notification substitutes references to Para 4.41 with Para 4.40. It replaces definitions of “Foreign Trade Policy” and “Handbook of Procedures” with updated references to the 2023 FTP and HBP, notified on 31 March and 1 April 2023 respectively. These changes ensure correct alignment of GST exemption/refund rules with the new FTP regime.Issued for earlier notification?Yes — amends Notification 26/2018–CT (Rate).
