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 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 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 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)
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 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 appoints specified Joint or Additional Commissioners as common adjudicating authorities. The appointments are made for adjudication of show cause notices issued to BSH Household Appliances Manufacturing Pvt. Ltd. across multiple jurisdictions. The designated authorities are empowered to exercise adjudication functions in place of the original officers.Effective Date:31 July 2023
This notification appoints specified Joint or Additional Commissioners as common adjudicating authorities. The appointments are made for adjudication of show cause notices issued to BSH Household Appliances Manufacturing Pvt. Ltd. across multiple jurisdictions. The designated authorities are empowered to exercise adjudication functions in place of the original officers.Effective Date:31 July 2023
This notification exempts suppliers making goods supply through e-commerce operators from mandatory GST registration, subject to turnover limits under section 22 of the CGST Act. The exemption applies only to intra-State supplies and restricts supply to one State or Union Territory. Such suppliers must obtain an enrolment number by declaring PAN and business details on the common portal. The exemption ceases once regular GST registration is granted.Effective Date:1 October 2023
This notification exempts suppliers making goods supply through e-commerce operators from mandatory GST registration, subject to turnover limits under section 22 of the CGST Act. The exemption applies only to intra-State supplies and restricts supply to one State or Union Territory. Such suppliers must obtain an enrolment number by declaring PAN and business details on the common portal. The exemption ceases once regular GST registration is granted.Effective Date:1 October 2023
“Account Aggregator” is notified as a system with which information may be shared by the common portal under section 158A.Information sharing is permitted only on the basis of taxpayer consent.The notification enables integration with RBI-regulated Account Aggregator framework.Effective Date of Notification:01 October 2023
“Account Aggregator” is notified as a system with which information may be shared by the common portal under section 158A.Information sharing is permitted only on the basis of taxpayer consent.The notification enables integration with RBI-regulated Account Aggregator framework.Effective Date of Notification:01 October 2023
Registered persons having aggregate turnover up to ₹2 crore in the financial year 2022–23 are exempted from filing annual return.The exemption is granted under the first proviso to section 44 of the CGST Act.Effective Date of Notification:31 July 2023
Registered persons having aggregate turnover up to ₹2 crore in the financial year 2022–23 are exempted from filing annual return.The exemption is granted under the first proviso to section 44 of the CGST Act.Effective Date of Notification:31 July 2023
