Registered persons whose registration was cancelled on or before 31 December 2022 may apply for revocation up to 30 June 2023.Application is permitted only after filing all pending returns and payment of tax, interest, penalty and late fee.No further extension beyond the notified date is allowed.Effective Date of Notification:31 March 2023
Registered persons whose registration was cancelled on or before 31 December 2022 may apply for revocation up to 30 June 2023.Application is permitted only after filing all pending returns and payment of tax, interest, penalty and late fee.No further extension beyond the notified date is allowed.Effective Date of Notification:31 March 2023
Rule 8 is amended to modify timelines linked to Aadhaar authentication during registration.Biometric Aadhaar authentication and physical verification are mandated for high-risk applicants.Registration application is treated as complete only after completion of the prescribed verification.Effective Date of Notification:26 December 2022
Rule 8 is amended to modify timelines linked to Aadhaar authentication during registration.Biometric Aadhaar authentication and physical verification are mandated for high-risk applicants.Registration application is treated as complete only after completion of the prescribed verification.Effective Date of Notification:26 December 2022
Reference to “provisions of” rule 8(4B) is substituted with “proviso to” rule 8(4B).The amendment aligns the notification with amended CGST Rules.Effective Date of Notification:26 December 2022Previous NotificationNotification No. 27/2022 – Central Tax dated 26 December 2022
Reference to “provisions of” rule 8(4B) is substituted with “proviso to” rule 8(4B).The amendment aligns the notification with amended CGST Rules.Effective Date of Notification:26 December 2022Previous NotificationNotification No. 27/2022 – Central Tax dated 26 December 2022
Assessment orders issued on or before 28 February 2023 under section 62 are deemed withdrawn.Registered persons must furnish valid return on or before 30 June 2023.Interest and late fee payable under the Act are required to be paid along with the return.Effective Date of Notification:31 March 2023
Assessment orders issued on or before 28 February 2023 under section 62 are deemed withdrawn.Registered persons must furnish valid return on or before 30 June 2023.Interest and late fee payable under the Act are required to be paid along with the return.Effective Date of Notification:31 March 2023
Late fee for annual return from FY 2022-23 onwards is capped based on turnover slabs.Maximum late fee is restricted to 0.02% of turnover in State or Union Territory.For FYs 2017-18 to 2021-22, late fee exceeding ₹10,000 is waived if returns are filed by 30 June 2023.Effective Date of Notification:31 March 2023
Late fee for annual return from FY 2022-23 onwards is capped based on turnover slabs.Maximum late fee is restricted to 0.02% of turnover in State or Union Territory.For FYs 2017-18 to 2021-22, late fee exceeding ₹10,000 is waived if returns are filed by 30 June 2023.Effective Date of Notification:31 March 2023
Late fee exceeding ₹500 is waived for delayed filing of FORM GSTR-10.The benefit applies where the return is furnished between 01 April 2023 and 30 June 2023.Effective Date of Notification:01 April 2023
Late fee exceeding ₹500 is waived for delayed filing of FORM GSTR-10.The benefit applies where the return is furnished between 01 April 2023 and 30 June 2023.Effective Date of Notification:01 April 2023
Time limit for issuing orders for FY 2017-18 is extended up to 31 December 2023.Time limit for FY 2018-19 is extended up to 31 March 2024.Time limit for FY 2019-20 is extended up to 30 June 2024.Effective Date of Notification:31 March 2023Previous NotificationNotification No. 35/2020, 14/2021 and 13/2022 – Central Tax
Time limit for issuing orders for FY 2017-18 is extended up to 31 December 2023.Time limit for FY 2018-19 is extended up to 31 March 2024.Time limit for FY 2019-20 is extended up to 30 June 2024.Effective Date of Notification:31 March 2023Previous NotificationNotification No. 35/2020, 14/2021 and 13/2022 – Central Tax
A new clause (iva) is inserted in the Explanation to clarify that any authority, board or body, including National Testing Agency (NTA), constituted by the Central or State Government for conducting entrance examinations is deemed an educational institution only for the limited purpose of conducting entrance exams. This ensures GST exemption continuity for such examination-related services.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
A new clause (iva) is inserted in the Explanation to clarify that any authority, board or body, including National Testing Agency (NTA), constituted by the Central or State Government for conducting entrance examinations is deemed an educational institution only for the limited purpose of conducting entrance exams. This ensures GST exemption continuity for such examination-related services.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
In clause (h) of the Explanation, the expression “and State Legislatures” is replaced with “, State Legislatures, Courts and Tribunals”. This expands the category of entities considered “Governmental Authorities” for RCM purposes, thereby broadening reverse charge applicability on services supplied to such institutions.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
In clause (h) of the Explanation, the expression “and State Legislatures” is replaced with “, State Legislatures, Courts and Tribunals”. This expands the category of entities considered “Governmental Authorities” for RCM purposes, thereby broadening reverse charge applicability on services supplied to such institutions.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
The entry at S. No. 91A (2.5% Schedule) is substituted to explicitly cover all types of jaggery, khandsari sugar, and rab when pre-packaged and labelled. A new entry 186A is added (6% Schedule) for pencil sharpeners. Correspondingly, Schedule III (9%) is updated by adding “[other than pencil sharpeners]” to avoid overlap. This ensures uniform classification across value-added sugar products and stationery items.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
The entry at S. No. 91A (2.5% Schedule) is substituted to explicitly cover all types of jaggery, khandsari sugar, and rab when pre-packaged and labelled. A new entry 186A is added (6% Schedule) for pencil sharpeners. Correspondingly, Schedule III (9%) is updated by adding “[other than pencil sharpeners]” to avoid overlap. This ensures uniform classification across value-added sugar products and stationery items.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
