indirect-tax

CBIC / GST updates

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

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CBIC-GST31 Jan 2023Notification

10/2023-Customs : Seeks to further amend notification No. 146/94-Customs, dated the 13th July, 1994 to extend the exemption benefit to Warm blood horse for equestrian sports and extend the validity of said notification up to the 31st March, 2028.

CBIC-GST31 Jan 2023Notification

11/2023-Customs : Seeks to amend the notification Nos. 90/2009-Customs, dated the 7th September, 2009, 33/2017-Customs, dated the 30th June, 2017, and 41/2017-Customs, dated the 30th June, 2017 to extend the validity of said notifications up to the 31st March, 2028.

CBIC-GST31 Jan 2023Notification

12/2023-Customs : Seeks to amend 32 notifications in order to provide a specific end date for these notifications.

CBIC-GST30 Jan 2023Notification

07/2023-Customs (NT) : Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

CBIC-GST24 Jan 2023Notification

06/2023-Customs (NT) : Presidential Award of Appreciation Certificates and Medals announced on the occasion of Republic Day, 2023.

CBIC-GST18 Jan 2023Notification

05/2023-Customs (NT) : Exchange rate Notification No. 05/2023-Cus (NT) dated 19.1.2023.

CBIC-GST12 Jan 2023Notification

01/2023-Customs : seeks to exempt COVID -19 vaccines from basic Custom duty till 31st March, 2023

CBIC-GST12 Jan 2023Notification

04/2023-Customs (N.T) : Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg

CBIC-GST12 Jan 2023Circular

189/01/2023-GST : clarification regarding GST rates and classification of certain goods.

CBIC-GST12 Jan 2023Circular

190/02/2023-GST : clarification regarding GST rates and classification of certain services.

CBIC-GST10 Jan 2023Circular

01/2023 : Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 (CAVR, 2023)- Reg.

CBIC-GST10 Jan 2023Circular

02/2023 : Faceless Assessment – Standard Examination Orders through RMS - Phased implementation of Standardized Examination Orders through RMS

CBIC-GST10 Jan 2023Notification

03/2023-Customs (N.T) : Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023- Reg.

CBIC-GST04 Jan 2023Notification

02/2023-Cus (NT) : Exchange rate Notification No. 02/2023-Cus (NT) dated 5.1.2023-reg

CBIC-GST03 Jan 2023Notification

01/2023-Central Tax : To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit.

CBIC-GST03 Jan 2023Notification

01/2023-Customs (NT) : Seeks to further amend Notification No. 61/94-Customs (N.T.) dated the 21st November 1994.

CBIC-GST26 Dec 2022Circular

183/15/2022-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 FY 2017-18 and 2018-19

CBIC-GST26 Dec 2022Circular

184/16/2022-GST : Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017

CBIC-GST26 Dec 2022Circular

185/17/2022-GST : Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation

CBIC-GST26 Dec 2022Circular

CBIC / GST updates

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Older

10/2023-Customs : Seeks to further amend notification No. 146/94-Customs, dated the 13th July, 1994 to extend the exemption benefit to Warm blood horse for equestrian sports and extend the validity of said notification up to the 31st March, 2028.

11/2023-Customs : Seeks to amend the notification Nos. 90/2009-Customs, dated the 7th September, 2009, 33/2017-Customs, dated the 30th June, 2017, and 41/2017-Customs, dated the 30th June, 2017 to extend the validity of said notifications up to the 31st March, 2028.

12/2023-Customs : Seeks to amend 32 notifications in order to provide a specific end date for these notifications.

07/2023-Customs (NT) : Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

06/2023-Customs (NT) : Presidential Award of Appreciation Certificates and Medals announced on the occasion of Republic Day, 2023.

05/2023-Customs (NT) : Exchange rate Notification No. 05/2023-Cus (NT) dated 19.1.2023.

01/2023-Customs : seeks to exempt COVID -19 vaccines from basic Custom duty till 31st March, 2023

04/2023-Customs (N.T) : Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg

189/01/2023-GST : clarification regarding GST rates and classification of certain goods.

190/02/2023-GST : clarification regarding GST rates and classification of certain services.

01/2023 : Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 (CAVR, 2023)- Reg.

02/2023 : Faceless Assessment – Standard Examination Orders through RMS - Phased implementation of Standardized Examination Orders through RMS

03/2023-Customs (N.T) : Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023- Reg.

02/2023-Cus (NT) : Exchange rate Notification No. 02/2023-Cus (NT) dated 5.1.2023-reg

01/2023-Central Tax : To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit.

01/2023-Customs (NT) : Seeks to further amend Notification No. 61/94-Customs (N.T.) dated the 21st November 1994.

183/15/2022-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 FY 2017-18 and 2018-19

184/16/2022-GST : Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017

185/17/2022-GST : Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation

186/18/2022-GST : Clarification on various issue pertaining to GST