Due date for furnishing FORM GSTR-3B for November 2023 is extended up to 10 January 2024.The extension applies to registered persons filing returns under section 39(1).Benefit is restricted to taxpayers having principal place of business in Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar districts.Effective Date of Notification:20 December 2023
Due date for furnishing FORM GSTR-3B for November 2023 is extended up to 10 January 2024.The extension applies to registered persons filing returns under section 39(1).Benefit is restricted to taxpayers having principal place of business in Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar districts.Effective Date of Notification:20 December 2023
The time limit for issuance of orders under section 73(9) is extended for recovery of tax short paid or input tax credit wrongly availed. For FY 2018-19, the deadline is extended up to 30 April 2024, and for FY 2019-20 up to 31 August 2024. The extension is issued under section 168A of the CGST Act.Effective Date:28 December 2023
The time limit for issuance of orders under section 73(9) is extended for recovery of tax short paid or input tax credit wrongly availed. For FY 2018-19, the deadline is extended up to 30 April 2024, and for FY 2019-20 up to 31 August 2024. The extension is issued under section 168A of the CGST Act.Effective Date:28 December 2023
The due date for filing FORM GSTR-3B for the month of November 2023 is extended up to 27 December 2023. The extension applies to registered persons having their principal place of business in specified districts of Tamil Nadu. The relief is limited to taxpayers filing monthly returns under section 39(1).Effective Date:20 December 2023
The due date for filing FORM GSTR-3B for the month of November 2023 is extended up to 27 December 2023. The extension applies to registered persons having their principal place of business in specified districts of Tamil Nadu. The relief is limited to taxpayers filing monthly returns under section 39(1).Effective Date:20 December 2023
The scope of biometric-based Aadhaar authentication for GST registration is extended to include the State of Andhra Pradesh. The earlier coverage limited to Gujarat and Puducherry is expanded through substitution. The amendment applies to applicants required to undergo biometric authentication under rule 8 of the CGST Rules.Effective Date:17 November 2023Previous Notification:Notification No. 27/2022 – Central Tax dated 26.12.2022
The scope of biometric-based Aadhaar authentication for GST registration is extended to include the State of Andhra Pradesh. The earlier coverage limited to Gujarat and Puducherry is expanded through substitution. The amendment applies to applicants required to undergo biometric authentication under rule 8 of the CGST Rules.Effective Date:17 November 2023Previous Notification:Notification No. 27/2022 – Central Tax dated 26.12.2022
A special procedure is notified for filing appeals against orders passed under sections 73 or 74 where appeals were not filed within the prescribed time limit. Appeals may be filed in FORM GST APL-01 on or before 31 January 2024. Mandatory pre-deposit of admitted dues and twelve and a half percent of disputed tax is prescribed, subject to a monetary cap. Refund of amounts paid is restricted until disposal of the appeal.Effective Date:2 November 2023
A special procedure is notified for filing appeals against orders passed under sections 73 or 74 where appeals were not filed within the prescribed time limit. Appeals may be filed in FORM GST APL-01 on or before 31 January 2024. Mandatory pre-deposit of admitted dues and twelve and a half percent of disputed tax is prescribed, subject to a monetary cap. Refund of amounts paid is restricted until disposal of the appeal.Effective Date:2 November 2023
The value of services provided by way of corporate guarantee to a related person is deemed as one percent of the guarantee amount or actual consideration, whichever is higher. Procedural amendments are made relating to recovery, attachment of property, registration forms, cancellation orders, and statements filed by e-commerce operators. Changes are also introduced in forms relating to tax practitioners and provisional attachment orders.Effective Date:26 October 2023
The value of services provided by way of corporate guarantee to a related person is deemed as one percent of the guarantee amount or actual consideration, whichever is higher. Procedural amendments are made relating to recovery, attachment of property, registration forms, cancellation orders, and statements filed by e-commerce operators. Changes are also introduced in forms relating to tax practitioners and provisional attachment orders.Effective Date:26 October 2023
Rules are amended to prescribe valuation of supply for online gaming and casino actionable claims based on the total amount paid or deposited by players. Provisions relating to registration, return filing, invoicing, and payment of tax are extended to persons supplying online money gaming from outside India. FORM GST REG-10 and FORM GSTR-5A are substituted to incorporate online money gaming supplies. Related changes are made in registration, payment, and return rules.Effective Date:1 October 2023Previous Notification:Notification No. 45/2023 – Central Tax dated 06.09.2023
Rules are amended to prescribe valuation of supply for online gaming and casino actionable claims based on the total amount paid or deposited by players. Provisions relating to registration, return filing, invoicing, and payment of tax are extended to persons supplying online money gaming from outside India. FORM GST REG-10 and FORM GSTR-5A are substituted to incorporate online money gaming supplies. Related changes are made in registration, payment, and return rules.Effective Date:1 October 2023Previous Notification:Notification No. 45/2023 – Central Tax dated 06.09.2023
The composition scheme under section 10 of the CGST Act is amended to exclude registered persons making supply of specified actionable claims. The exclusion applies to actionable claims as defined under the CGST Act. Such suppliers are not eligible for the composition levy from the specified date.Effective Date:1 October 2023Previous Notification:Notification No. 66/2017 – Central Tax dated 15.11.2017
The composition scheme under section 10 of the CGST Act is amended to exclude registered persons making supply of specified actionable claims. The exclusion applies to actionable claims as defined under the CGST Act. Such suppliers are not eligible for the composition levy from the specified date.Effective Date:1 October 2023Previous Notification:Notification No. 66/2017 – Central Tax dated 15.11.2017
Notifies supplies covered under sub-section (5) of section 15 of the CGST Act, 2017.The notified supplies include online money gaming, online gaming other than online money gaming, and actionable claims in casinos.These supplies are to be treated as specified categories for the purposes of valuation under the said provision.Effective Date:1 October 2023
Notifies supplies covered under sub-section (5) of section 15 of the CGST Act, 2017.The notified supplies include online money gaming, online gaming other than online money gaming, and actionable claims in casinos.These supplies are to be treated as specified categories for the purposes of valuation under the said provision.Effective Date:1 October 2023
This notification appoints the date on which the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 shall come into force. All provisions of the Amendment Act become operational from the notified date.Effective Date:1 October 2023
This notification appoints the date on which the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 shall come into force. All provisions of the Amendment Act become operational from the notified date.Effective Date:1 October 2023
