The time limit for furnishing FORM GSTR-7 for April 2023 is extended to 31 May 2023 for TDS deductors located in Manipur. The notification amends Notification No. 26/2019. It provides relief to deductors affected by local disturbances.Amendment:This notification amends notification No. 26/2019,
The time limit for furnishing FORM GSTR-7 for April 2023 is extended to 31 May 2023 for TDS deductors located in Manipur. The notification amends Notification No. 26/2019. It provides relief to deductors affected by local disturbances.Amendment:This notification amends notification No. 26/2019,
Threshold for mandatory e-invoicing is reduced from ₹10 crore to ₹5 crore.The amendment is made to Notification No. 13/2020–Central Tax.Effective Date of Notification:01 August 2023Previous NotificationNotification No. 13/2020 – Central Tax dated 21 March 2020
Threshold for mandatory e-invoicing is reduced from ₹10 crore to ₹5 crore.The amendment is made to Notification No. 13/2020–Central Tax.Effective Date of Notification:01 August 2023Previous NotificationNotification No. 13/2020 – Central Tax dated 21 March 2020
This notification amends Notification No. 13/2020 to reduce the aggregate turnover threshold for e-invoicing from ₹10 crore to ₹5 crore. Registered persons exceeding ₹5 crore turnover in any financial year from 2017-18 onwards must generate invoices through the Invoice Registration Portal (IRP). The change expands the scope of e-invoicing to more taxpayers.Amendment:This notification amends notification No. 13/2020,
This notification amends Notification No. 13/2020 to reduce the aggregate turnover threshold for e-invoicing from ₹10 crore to ₹5 crore. Registered persons exceeding ₹5 crore turnover in any financial year from 2017-18 onwards must generate invoices through the Invoice Registration Portal (IRP). The change expands the scope of e-invoicing to more taxpayers.Amendment:This notification amends notification No. 13/2020,
Two new provisos are inserted under item (iii)(b) of S. No. 9, allowing:• Extended timeline for FY 2023–24—GTA may opt for forward charge until 31 May 2023.• New business entrants or newly registered GTAs may opt for forward charge within 45 days of applying for registration or 1 month after registration, whichever is later.This provides operational flexibility for transporters under the GTA tax regime.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
Two new provisos are inserted under item (iii)(b) of S. No. 9, allowing:• Extended timeline for FY 2023–24—GTA may opt for forward charge until 31 May 2023.• New business entrants or newly registered GTAs may opt for forward charge within 45 days of applying for registration or 1 month after registration, whichever is later.This provides operational flexibility for transporters under the GTA tax regime.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
Time limit for issuing orders for FY 2017-18 is extended up to 31 December 2023.Time limit for FY 2018-19 is extended up to 31 March 2024.Time limit for FY 2019-20 is extended up to 30 June 2024.Effective Date of Notification:31 March 2023Previous NotificationNotification No. 35/2020, 14/2021 and 13/2022 – Central Tax
Time limit for issuing orders for FY 2017-18 is extended up to 31 December 2023.Time limit for FY 2018-19 is extended up to 31 March 2024.Time limit for FY 2019-20 is extended up to 30 June 2024.Effective Date of Notification:31 March 2023Previous NotificationNotification No. 35/2020, 14/2021 and 13/2022 – Central Tax
Late fee exceeding ₹500 is waived for delayed filing of FORM GSTR-10.The benefit applies where the return is furnished between 01 April 2023 and 30 June 2023.Effective Date of Notification:01 April 2023
Late fee exceeding ₹500 is waived for delayed filing of FORM GSTR-10.The benefit applies where the return is furnished between 01 April 2023 and 30 June 2023.Effective Date of Notification:01 April 2023
Late fee for annual return from FY 2022-23 onwards is capped based on turnover slabs.Maximum late fee is restricted to 0.02% of turnover in State or Union Territory.For FYs 2017-18 to 2021-22, late fee exceeding ₹10,000 is waived if returns are filed by 30 June 2023.Effective Date of Notification:31 March 2023
Late fee for annual return from FY 2022-23 onwards is capped based on turnover slabs.Maximum late fee is restricted to 0.02% of turnover in State or Union Territory.For FYs 2017-18 to 2021-22, late fee exceeding ₹10,000 is waived if returns are filed by 30 June 2023.Effective Date of Notification:31 March 2023
Assessment orders issued on or before 28 February 2023 under section 62 are deemed withdrawn.Registered persons must furnish valid return on or before 30 June 2023.Interest and late fee payable under the Act are required to be paid along with the return.Effective Date of Notification:31 March 2023
Assessment orders issued on or before 28 February 2023 under section 62 are deemed withdrawn.Registered persons must furnish valid return on or before 30 June 2023.Interest and late fee payable under the Act are required to be paid along with the return.Effective Date of Notification:31 March 2023
Reference to “provisions of” rule 8(4B) is substituted with “proviso to” rule 8(4B).The amendment aligns the notification with amended CGST Rules.Effective Date of Notification:26 December 2022Previous NotificationNotification No. 27/2022 – Central Tax dated 26 December 2022
Reference to “provisions of” rule 8(4B) is substituted with “proviso to” rule 8(4B).The amendment aligns the notification with amended CGST Rules.Effective Date of Notification:26 December 2022Previous NotificationNotification No. 27/2022 – Central Tax dated 26 December 2022
Rule 8 is amended to modify timelines linked to Aadhaar authentication during registration.Biometric Aadhaar authentication and physical verification are mandated for high-risk applicants.Registration application is treated as complete only after completion of the prescribed verification.Effective Date of Notification:26 December 2022
Rule 8 is amended to modify timelines linked to Aadhaar authentication during registration.Biometric Aadhaar authentication and physical verification are mandated for high-risk applicants.Registration application is treated as complete only after completion of the prescribed verification.Effective Date of Notification:26 December 2022
