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
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
Time limit for filing application for revocation of cancellation of registration is extended to 31 August 2023.The amendment is made to Notification No. 03/2023–Central Tax.The earlier deadline of 30 June 2023 is substituted.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 03/2023 – Central Tax dated 31 March 2023
Time limit for filing application for revocation of cancellation of registration is extended to 31 August 2023.The amendment is made to Notification No. 03/2023–Central Tax.The earlier deadline of 30 June 2023 is substituted.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 03/2023 – Central Tax dated 31 March 2023
Last date for availing waiver of late fee for delayed filing of FORM GSTR-4 is extended to 31 August 2023.The extension applies to the amnesty scheme notified under Notification No. 73/2017–Central Tax.Earlier cut-off date of 30 June 2023 is substituted.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 73/2017 – Central Tax dated 29 December 2017
Last date for availing waiver of late fee for delayed filing of FORM GSTR-4 is extended to 31 August 2023.The extension applies to the amnesty scheme notified under Notification No. 73/2017–Central Tax.Earlier cut-off date of 30 June 2023 is substituted.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 73/2017 – Central Tax dated 29 December 2017
