indirect-tax

CBIC / GST updates

GST circulars, notifications, customs updates, e-invoicing, return filing, and input tax credit changes.

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CBIC-GST16 Jul 2023Circular

192/04/2023-GST : Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.

CBIC-GST16 Jul 2023Circular

193/05/2023-GST : Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021

CBIC-GST16 Jul 2023Circular

194/06/2023-GST : Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction

CBIC-GST16 Jul 2023Circular

195/07/2023-GST : Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period

CBIC-GST16 Jul 2023Circular

196/08/2023-GST : Clarification on taxability of share capital held in subsidiary company by the parent company

CBIC-GST16 Jul 2023Circular

197/09/2023-GST : Clarification on refund-related issues

CBIC-GST16 Jul 2023Circular

198/10/2023-GST : Clarification on issue pertaining to e-invoice

CBIC-GST16 Jul 2023Circular

199/11/2023-GST : Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons

CBIC-GST16 Jul 2023Notification

20/2023-Central Tax : Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur

CBIC-GST16 Jul 2023Notification

21/2023-Central Tax : Seeks to extend the due date for furnishing FORM GSTR-7 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur

CBIC-GST16 Jul 2023Notification

22/2023-Central Tax : Seeks to extend amnesty for GSTR-4 non-filers

CBIC-GST16 Jul 2023Notification

23/2023-Central Tax : Seeks to extend time limit for application for revocation of cancellation of registration

CBIC-GST16 Jul 2023Notification

24/2023-Central Tax : Seeks to extend amnesty scheme for deemed withdrawal of assessment orders issued under Section 62

CBIC-GST16 Jul 2023Notification

25/2023-Central Tax : Seeks to extend amnesty for GSTR-9 non-filers

CBIC-GST16 Jul 2023Notification

26/2023-Central Tax : Seeks to extend amnesty for GSTR-10 non-filers

CBIC-GST13 Jul 2023Notification

53/2023-Customs (NT) : Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

CBIC-GST12 Jul 2023Notification

52/2023-Customs (NT) : Exchange Rate Notification No.52/2023-Cus (NT) dated 13.07.2023-reg.

CBIC-GST10 Jul 2023Meeting

50th GST Council Meeting

CBIC-GST10 Jul 2023Notification

51/2023-Customs (NT) : Transhipment of Cargo to Nepal under Electronic Cargo Tracking System (Amendment) Regulations, 2023 by amendment of Principal Notification No. 68/2019-Customs (N.T.) dated 30 th September, 2019.

CBIC-GST05 Jul 2023Notification

50/2023-Customs (NT) : Exchange Rate Notification No.50/2023-Cus (NT) dated 06.07.2023-reg.