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
This corrigendum corrects typographical and punctuation errors in the Hindi version of Notification No. 10/2023–Integrated Tax (Rate) relating to references to the Foreign Trade Policy, 2023 and the Handbook of Procedures. The corrections are editorial in nature and do not affect the substantive provisions of the notification.Issued for earlier notification?Yes — it corrects Notification No. 10/2023–Integrated Tax (Rate).
This corrigendum corrects typographical and punctuation errors in the Hindi version of Notification No. 10/2023–Integrated Tax (Rate) relating to references to the Foreign Trade Policy, 2023 and the Handbook of Procedures. The corrections are editorial in nature and do not affect the substantive provisions of the notification.Issued for earlier notification?Yes — it corrects Notification No. 10/2023–Integrated Tax (Rate).
The corrigendum corrects a Hindi textual error on page 10, line 7 in the expression relating to the term “Handbook of Procedures.” The corrected reading ensures alignment with the English version and removes ambiguity in the phrase construction.Issued for earlier notification?Yes — corrects Notification 10/2023–CT (Rate).
The corrigendum corrects a Hindi textual error on page 10, line 7 in the expression relating to the term “Handbook of Procedures.” The corrected reading ensures alignment with the English version and removes ambiguity in the phrase construction.Issued for earlier notification?Yes — corrects Notification 10/2023–CT (Rate).
This notification extensively restructures Schedule entries in Notification No. 1/2017 by distinguishing goods based on declared retail sale price and brand status. Multiple new sub-entries are inserted and existing ones substituted. The amendment aims to plug valuation loopholes and improve cess administration.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification extensively restructures Schedule entries in Notification No. 1/2017 by distinguishing goods based on declared retail sale price and brand status. Multiple new sub-entries are inserted and existing ones substituted. The amendment aims to plug valuation loopholes and improve cess administration.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 27/2018–Integrated Tax (Rate) by updating references to the Foreign Trade Policy, 2023 and the corresponding Handbook of Procedures. It substitutes incorrect paragraph references and aligns definitions with the latest trade policy framework to ensure consistency in IGST exemptions for export-related supplies.Issued for earlier notification?Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).
This notification amends Notification No. 27/2018–Integrated Tax (Rate) by updating references to the Foreign Trade Policy, 2023 and the corresponding Handbook of Procedures. It substitutes incorrect paragraph references and aligns definitions with the latest trade policy framework to ensure consistency in IGST exemptions for export-related supplies.Issued for earlier notification?Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting and revising entries across Schedules I, II and III covering items such as un-fried snack pellets, fish soluble paste, LD slag, imitation zari thread, and metallised yarn. It also revises descriptions of toasted bread and slag entries. The amendments implement the decisions of the 50th GST Council and rationalise IGST rates on specified goods.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting and revising entries across Schedules I, II and III covering items such as un-fried snack pellets, fish soluble paste, LD slag, imitation zari thread, and metallised yarn. It also revises descriptions of toasted bread and slag entries. The amendments implement the decisions of the 50th GST Council and rationalise IGST rates on specified goods.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
