New rules are inserted to prescribe the value of supply for online gaming, including online money gaming, based on the total amount paid or deposited by the player. Refunds or winnings reused for further play are not deductible from the value of supply. Separate valuation provisions are notified for actionable claims in casinos.Effective Date:To be notified separately by the Central Government
New rules are inserted to prescribe the value of supply for online gaming, including online money gaming, based on the total amount paid or deposited by the player. Refunds or winnings reused for further play are not deductible from the value of supply. Separate valuation provisions are notified for actionable claims in casinos.Effective Date:To be notified separately by the Central Government
This notification extends the due date for filing FORM GSTR-1 for the tax periods from April 2023 to July 2023. The revised due date is substituted in the relevant proviso of the principal notification. The extension applies to registered persons covered under the notification.Effective Date:31 July 2023 (deemed)Previous Notification:Notification No. 83/2020 – Central Tax dated 10.11.2020
This notification extends the due date for filing FORM GSTR-1 for the tax periods from April 2023 to July 2023. The revised due date is substituted in the relevant proviso of the principal notification. The extension applies to registered persons covered under the notification.Effective Date:31 July 2023 (deemed)Previous Notification:Notification No. 83/2020 – Central Tax dated 10.11.2020
This notification extends the due date for filing FORM GSTR-3B for the months of April 2023 to July 2023. The revised due date replaces the earlier specified date in the principal notification. The amendment applies to registered persons required to file monthly returns.Effective Date:31 July 2023 (deemed)Previous Notification:Notification No. 12/2023 – Central Tax dated 24.05.2023
This notification extends the due date for filing FORM GSTR-3B for the months of April 2023 to July 2023. The revised due date replaces the earlier specified date in the principal notification. The amendment applies to registered persons required to file monthly returns.Effective Date:31 July 2023 (deemed)Previous Notification:Notification No. 12/2023 – Central Tax dated 24.05.2023
This notification extends the due date for filing FORM GSTR-3B for the quarter ending June 2023. The earlier due date is substituted with a revised date in the principal notification. The amendment applies to taxpayers filing quarterly returns.Effective Date:31 July 2023 (deemed)Previous Notification:Notification No. 20/2023 – Central Tax dated 17.07.2023
This notification extends the due date for filing FORM GSTR-3B for the quarter ending June 2023. The earlier due date is substituted with a revised date in the principal notification. The amendment applies to taxpayers filing quarterly returns.Effective Date:31 July 2023 (deemed)Previous Notification:Notification No. 20/2023 – Central Tax dated 17.07.2023
The due date for furnishing FORM GSTR-7 is extended for the months of April 2023, May 2023, June 2023, and July 2023. The earlier due date of 31 July 2023 is substituted with 25 August 2023. The amendment applies to persons required to deduct tax at source under GST.Effective Date:31 July 2023 (deemed)Previous Notification:Notification No. 26/2019 – Central Tax dated 28.06.2019
The due date for furnishing FORM GSTR-7 is extended for the months of April 2023, May 2023, June 2023, and July 2023. The earlier due date of 31 July 2023 is substituted with 25 August 2023. The amendment applies to persons required to deduct tax at source under GST.Effective Date:31 July 2023 (deemed)Previous Notification:Notification No. 26/2019 – Central Tax dated 28.06.2019
This notification amends territorial jurisdiction entries in Notification No. 02/2017 for specified districts in Andhra Pradesh. Revised jurisdictional descriptions are substituted for Guntur, Tirupati, and Visakhapatnam zones. The amendments are deemed effective retrospectively from the specified date.Effective Date:4 April 2022 (retrospective)Previous Notification:Notification No. 02/2017 – Central Tax dated 19.06.2017
This notification amends territorial jurisdiction entries in Notification No. 02/2017 for specified districts in Andhra Pradesh. Revised jurisdictional descriptions are substituted for Guntur, Tirupati, and Visakhapatnam zones. The amendments are deemed effective retrospectively from the specified date.Effective Date:4 April 2022 (retrospective)Previous Notification:Notification No. 02/2017 – Central Tax dated 19.06.2017
This notification appoints a Joint or Additional Commissioner as the common adjudicating authority for adjudication of a specific show cause notice issued to M/s United Spirits Ltd. The appointed authority is empowered to discharge adjudication functions in substitution of the original officer. The appointment ensures centralized adjudication for the specified notice.Effective Date:17 August 2023
This notification appoints a Joint or Additional Commissioner as the common adjudicating authority for adjudication of a specific show cause notice issued to M/s United Spirits Ltd. The appointed authority is empowered to discharge adjudication functions in substitution of the original officer. The appointment ensures centralized adjudication for the specified notice.Effective Date:17 August 2023
This notification prescribes a special procedure for e-commerce operators facilitating supply of goods by composition taxpayers. Inter-State supply of goods through such operators is prohibited. The operator is required to collect tax at source and report supply details in FORM GSTR-8. Compliance responsibilities are specifically cast on the electronic commerce operator.Effective Date:1 October 2023
This notification prescribes a special procedure for e-commerce operators facilitating supply of goods by composition taxpayers. Inter-State supply of goods through such operators is prohibited. The operator is required to collect tax at source and report supply details in FORM GSTR-8. Compliance responsibilities are specifically cast on the electronic commerce operator.Effective Date:1 October 2023
This notification lays down a special procedure for e-commerce operators supplying goods on behalf of persons exempted from GST registration under Notification No. 34/2023. Supply is permitted only after allotment of an enrolment number. Inter-State supplies are restricted and tax collection at source is not required. Supply details must be furnished in FORM GSTR-8.Effective Date:1 October 2023Previous Notification:Notification No. 34/2023 – Central Tax dated 31.07.2023
This notification lays down a special procedure for e-commerce operators supplying goods on behalf of persons exempted from GST registration under Notification No. 34/2023. Supply is permitted only after allotment of an enrolment number. Inter-State supplies are restricted and tax collection at source is not required. Supply details must be furnished in FORM GSTR-8.Effective Date:1 October 2023Previous Notification:Notification No. 34/2023 – Central Tax dated 31.07.2023
This notification introduces wide-ranging amendments to the CGST Rules, 2017, including changes in registration procedures, suspension and revocation of registration, filing restrictions, refund processing, and e-way bill provisions. New rules relating to input tax credit mismatches and recovery proceedings are inserted. Several forms are amended to align with procedural changes and compliance requirements.Effective Date:4 August 2023 (specific provisions effective from 1 October 2023 as specified)
This notification introduces wide-ranging amendments to the CGST Rules, 2017, including changes in registration procedures, suspension and revocation of registration, filing restrictions, refund processing, and e-way bill provisions. New rules relating to input tax credit mismatches and recovery proceedings are inserted. Several forms are amended to align with procedural changes and compliance requirements.Effective Date:4 August 2023 (specific provisions effective from 1 October 2023 as specified)
