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
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
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
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
“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
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
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
The entry under S. No. 19C is substituted entirely with the simple description “Satellite launch services.” This removes ambiguity about service scope and ensures uniformity with recommendations of the GST Council’s 50th Meeting. No other changes were made.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
The entry under S. No. 19C is substituted entirely with the simple description “Satellite launch services.” This removes ambiguity about service scope and ensures uniformity with recommendations of the GST Council’s 50th Meeting. No other changes were made.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
In Annexure III, the phrase “during the Financial Year ____ under forward charge” is replaced with “from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism.” This modifies the declaration wording for suppliers opting for forward charge, ensuring clarity regarding continuity of the chosen tax mechanism.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
In Annexure III, the phrase “during the Financial Year ____ under forward charge” is replaced with “from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism.” This modifies the declaration wording for suppliers opting for forward charge, ensuring clarity regarding continuity of the chosen tax mechanism.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
New entries inserted under the 2.5% schedule include:• Snack pellets (extruded) under 1905• Fish soluble paste under 2309• LD Slag under 2619• Imitation zari thread under 56050020Under the 9% schedule, toasted products entry is expanded to include unfried snack pellets, and the entry for iron/steel waste is updated. Under the 6% schedule, the metallised yarn description is substituted. These changes rationalize GST rates for food items, steel by-products, textile materials, and imitation zari industry.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
New entries inserted under the 2.5% schedule include:• Snack pellets (extruded) under 1905• Fish soluble paste under 2309• LD Slag under 2619• Imitation zari thread under 56050020Under the 9% schedule, toasted products entry is expanded to include unfried snack pellets, and the entry for iron/steel waste is updated. Under the 6% schedule, the metallised yarn description is substituted. These changes rationalize GST rates for food items, steel by-products, textile materials, and imitation zari industry.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
