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)
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 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).
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
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
