Implementation of UCC Detect System Security Measures
The Telecom Regulatory Authority of India directs all Access Providers to implement security measures for Artificial Intelligence and Machine Learning based Unsolicited Commercial…
18/2023-Central Tax : Seeks to extend the due date for furnishing FORM GSTR-1 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur
19/2023-Central Tax : Seeks to extend the due date for furnishing FORM GSTR-3B for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur
Clarification on Interest under Section 50(3) for Wrong IGST Credit Reversal
Registered persons do not face interest liability under section 50(3) of the CGST Act when they wrongly avail and reverse IGST credit if the total input tax credit balance across…
Clarification on ITC Differences Between GSTR-3B and GSTR-2A for 2019 to 2021
This circular clarifies the handling of input tax credit differences between FORM GSTR-3B and FORM GSTR-2A for the period from April 1, 2019, to December 31, 2021.
Clarification on TCS Liability with Multiple E-commerce Operators
This circular clarifies the tax collection at source liability under section 52 of the Central Goods and Services Tax Act, 2017 when multiple e-commerce operators participate in…
ITC Availability and GST Liability on Warranty Replacements and Repairs
Original equipment manufacturers and distributors do not pay extra Goods and Services Tax on replacement parts or repair services provided to customers during the warranty period…
Clarification on Taxability of Shares Held in Subsidiary by Holding Company
The Central Board of Indirect Taxes and Customs clarifies that holding shares in a subsidiary company by a holding company is not a supply of service under the Central Goods and…
Clarification on E-Invoice Applicability for Supplies to Government Entities Registered Solely for TDS
The Central Board of Indirect Taxes and Customs clarifies that e-invoicing is mandatory for supplies made to government entities registered solely for tax deduction at source.
Taxability of Services Between Distinct Persons in GST
This circular clarifies the taxability of services provided by an office of an organisation in one State to the office of that organisation in another State.
CBIC-GST·17 Jul 2023·Notification·20/2023 – CENTRAL TAX
Extension of FORM GSTR-3B Due Date for Manipur for June 2023 Quarter
The Commissioner extends the due date for furnishing the return in FORM GSTR-3B for the quarter ending June, 2023.
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-GST·17 Jul 2023·Notification·22/2023 – Central Tax
Extension of Amnesty for GSTR-4 Non-Filers
The Central Board of Indirect Taxes and Customs extends the late fee amnesty period for registered persons who fail to furnish returns in FORM GSTR-4.
