This notification appoints 1 October 2023 as the date on which the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023 shall come into force. It is issued under section 1(2) of the said Amendment Act. The notification provides statutory commencement of legislative changes approved by Parliament.
This notification appoints 1 October 2023 as the date on which the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023 shall come into force. It is issued under section 1(2) of the said Amendment Act. The notification provides statutory commencement of legislative changes approved by Parliament.
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by omitting Serial No. 10 and the entries relating thereto from the Table. The amendment removes the applicability of reverse charge on the specified supply in line with policy decisions of the GST Council.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by omitting Serial No. 10 and the entries relating thereto from the Table. The amendment removes the applicability of reverse charge on the specified supply in line with policy decisions of the GST Council.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by substituting the proviso at Serial No. 10 to clarify that the exemption shall not apply to online information and database access or retrieval services received by specified persons. The amendment narrows the exemption scope and ensures taxability of OIDAR services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by substituting the proviso at Serial No. 10 to clarify that the exemption shall not apply to online information and database access or retrieval services received by specified persons. The amendment narrows the exemption scope and ensures taxability of OIDAR services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by omitting the words relating to services provided to persons located in non-taxable territory in the context of transportation of goods. The amendment restricts the scope of concessional treatment and aligns the provision with place of supply principles.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by omitting the words relating to services provided to persons located in non-taxable territory in the context of transportation of goods. The amendment restricts the scope of concessional treatment and aligns the provision with place of supply principles.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
The notification inserts the effective date of 1 January 2024 for the special procedure prescribed under Notification No. 30/2023. The insertion is deemed to have been made retrospectively from 31 July 2023. The amendment clarifies the applicability timeline of the notified procedure.Effective Date:1 January 2024Previous Notification:Notification No. 30/2023 – Central Tax dated 31.07.2023
The notification inserts the effective date of 1 January 2024 for the special procedure prescribed under Notification No. 30/2023. The insertion is deemed to have been made retrospectively from 31 July 2023. The amendment clarifies the applicability timeline of the notified procedure.Effective Date:1 January 2024Previous Notification:Notification No. 30/2023 – Central Tax dated 31.07.2023
A Joint or Additional Commissioner is appointed as the common adjudicating authority for adjudication of a specified show cause notice issued to M/s Inkuat Infrasol Pvt. Ltd. The appointed authority is empowered to exercise adjudication functions in substitution of the original jurisdictional officer.Effective Date:18 September 2023
A Joint or Additional Commissioner is appointed as the common adjudicating authority for adjudication of a specified show cause notice issued to M/s Inkuat Infrasol Pvt. Ltd. The appointed authority is empowered to exercise adjudication functions in substitution of the original jurisdictional officer.Effective Date:18 September 2023
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
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 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
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
