32/2023-Central Tax : Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year.
33/2023-Central Tax : Seeks to notify “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the CGST Act, 2017.
34/2023-Central Tax : Seeks to waive the requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions.
35/2023-Central Tax : Seeks to appoint common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd.
Procedure for allocation of quota for export of Broken Rice on humanitarian and food security grounds, based on request received from Government of Mali and Government of Bhutan.
Procedure for allocation of quota for export of Broken Rice on humanitarian and food security grounds, based on requests received from Governments of other Countries.
Procedure for allocation of quota for export of Wheat, Wheat Flour (Atta) and Maida/Semolina on humanitarian and food security grounds, based on requests received from Government of Bhutan.
circular no. 14/2023 standard operating procedure sop for making application for recomputation of total income of a co operative society engaged in the business of manufacture of sugar as provided for in sub section 19 of section 155 of the income tax act
circular no. 13/2023 condonation of delay under clause b of sub section 2 of section 119 of the income tax act 1961 for returns of income claiming deduction u/s 80p of the act for various assessment years from ay 2018 19 to ay 2022 23
