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).
New entries inserted under the 2.5% schedule include:• Snack pellets (extruded) under 1905• Fish soluble paste under 2309• LD Slag under 2619• Imitation zari thread under 56050020Under the 9% schedule, toasted products entry is expanded to include unfried snack pellets, and the entry for iron/steel waste is updated. Under the 6% schedule, the metallised yarn description is substituted. These changes rationalize GST rates for food items, steel by-products, textile materials, and imitation zari industry.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
New entries inserted under the 2.5% schedule include:• Snack pellets (extruded) under 1905• Fish soluble paste under 2309• LD Slag under 2619• Imitation zari thread under 56050020Under the 9% schedule, toasted products entry is expanded to include unfried snack pellets, and the entry for iron/steel waste is updated. Under the 6% schedule, the metallised yarn description is substituted. These changes rationalize GST rates for food items, steel by-products, textile materials, and imitation zari industry.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
In Annexure III, the phrase “during the Financial Year ____ under forward charge” is replaced with “from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism.” This modifies the declaration wording for suppliers opting for forward charge, ensuring clarity regarding continuity of the chosen tax mechanism.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
In Annexure III, the phrase “during the Financial Year ____ under forward charge” is replaced with “from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism.” This modifies the declaration wording for suppliers opting for forward charge, ensuring clarity regarding continuity of the chosen tax mechanism.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
The entry under S. No. 19C is substituted entirely with the simple description “Satellite launch services.” This removes ambiguity about service scope and ensures uniformity with recommendations of the GST Council’s 50th Meeting. No other changes were made.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
The entry under S. No. 19C is substituted entirely with the simple description “Satellite launch services.” This removes ambiguity about service scope and ensures uniformity with recommendations of the GST Council’s 50th Meeting. No other changes were made.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification revises the explanation under S. No. 3 to clarify the applicability of earlier entries omitted in 2022. For GTA opting for forward charge, timelines are modified—options can now be exercised between 1 January and 31 March for the following year. A new Annexure VI is introduced for GTA to revert to RCM. Several textual substitutions in Annexure V are also made to standardize option procedures.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification revises the explanation under S. No. 3 to clarify the applicability of earlier entries omitted in 2022. For GTA opting for forward charge, timelines are modified—options can now be exercised between 1 January and 31 March for the following year. A new Annexure VI is introduced for GTA to revert to RCM. Several textual substitutions in Annexure V are also made to standardize option procedures.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
Last date for availing waiver of late fee for delayed filing of FORM GSTR-10 is extended to 31 August 2023.The amendment is made to Notification No. 08/2023–Central Tax.Earlier cut-off date of 30 June 2023 is substituted.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 08/2023 – Central Tax dated 31 March 2023
Last date for availing waiver of late fee for delayed filing of FORM GSTR-10 is extended to 31 August 2023.The amendment is made to Notification No. 08/2023–Central Tax.Earlier cut-off date of 30 June 2023 is substituted.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 08/2023 – Central Tax dated 31 March 2023
Last date for availing waiver of late fee for delayed filing of FORM GSTR-9 is extended to 31 August 2023.The amendment is made to Notification No. 07/2023–Central Tax.Earlier cut-off date of 30 June 2023 is substituted.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 07/2023 – Central Tax dated 31 March 2023
Last date for availing waiver of late fee for delayed filing of FORM GSTR-9 is extended to 31 August 2023.The amendment is made to Notification No. 07/2023–Central Tax.Earlier cut-off date of 30 June 2023 is substituted.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 07/2023 – Central Tax dated 31 March 2023
Time limit for furnishing returns to avail deemed withdrawal of assessment orders is extended to 31 August 2023.The amendment is made to Notification No. 06/2023–Central Tax.Earlier deadline of 30 June 2023 is substituted.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 06/2023 – Central Tax dated 31 March 2023
Time limit for furnishing returns to avail deemed withdrawal of assessment orders is extended to 31 August 2023.The amendment is made to Notification No. 06/2023–Central Tax.Earlier deadline of 30 June 2023 is substituted.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 06/2023 – Central Tax dated 31 March 2023
