📌 No. 01/2023 – Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, regarding an amendment to the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017. The amendment adds a new entry (Sl. No. 8A) to a table in a previous notification (No. 14/2017-Central Tax, dated 1st July, 2017) which specifies the powers of certain officers. The new entry includes the officers: Additional Assistant Director, Goods and Services Tax Intelligence, Additional Assistant Director, Goods and Services Tax, and Additional Assistant Director, Audit Superintendent. The notification was issued in exercise of the powers conferred under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 and section 3 of the Integrated Goods and Services Tax Act, 2017. The notification is published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i).
📌 No. 02/2023 – Central Tax
The Government of India has issued a notification (No. 02/2023 – Central Tax) making further amendments to an earlier notification (No. 73/2017 – Central Tax). The amendment waives the amount of late fee payable under section 47 of the Central Goods and Services Tax Act, 2017, which is in excess of two hundred and fifty rupees. This waiver applies to registered persons who fail to furnish the return in FORM GSTR -4 for the quarters from July, 2017 to March 2019 or for the financial years from 2019-20 to 2021-22 by the due date, but furnish the said return between April 1, 2023, and June 30, 2023. The late fee will be fully waived if the total amount of central tax payable in the return is nil. The notification was issued in exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council.
📌No. 03/2023 – Central Tax
The Government of India has issued a notification regarding the revocation of cancellation of registration under the Central Goods and Services Tax (CGST) Act, 2017. The notification applies to registered persons whose registration was cancelled under clauses (b) or (c) of sub-section (2) of section 29 of the CGST Act on or before December 31, 2022, and who have failed to apply for revocation of cancellation within the specified time period.
These registered persons may apply for revocation of cancellation of their registration up to June 30, 2023. The application for revocation must be filed after furnishing the returns due up to the effective date of cancellation of registration and after payment of any amount due as tax, interest, penalty, and late fee in respect of such returns. No further extension of time period for filing the application for revocation of cancellation of registration will be available in such cases.
The notification also clarifies that a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration under section 107 of the CGST Act has been rejected on the ground of failure to adhere to the time limit specified under sub-section (1) of section 30 of the CGST Act is also included in this category of registered persons who have failed to apply for revocation of cancellation within the specified time period.
📌 No. 04/2023 – Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It announces the amendment of the Central Goods and Services Tax (CGST) Rules, 2017. The new rules may be called the Central Goods and Services Tax (Amendment) Rules, 2023 and will be deemed to have come into force from December 26, 2022.
The amendment is made to rule 8 of the CGST Rules, 2017. Sub-rule 4A is replaced with a new sub-rule that requires an applicant, other than a person notified under sub-section (6D) of section 25, who opts for Aadhaar authentication to undergo authentication of Aadhaar number and the date of submission of the application shall be the date of authentication of the Aadhaar number or fifteen days from the submission of the application, whichever is earlier. Additionally, every such application made by a person who has opted for Aadhaar authentication and is identified based on data analysis and risk parameters shall be followed by biometric-based Aadhaar authentication, taking a photograph of the applicant, and verification of the original copy of the documents uploaded with the application at one of the Facilitation Centres notified by the Commissioner.
Further, in sub-rule 4B, the words "provisions of" are substituted with the words "proviso to". The principal rules were published in the Gazette of India on June 19, 2017, and were last amended on December 26, 2022.
📌 No. 05/2023 – Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 05/2023- Central Tax) dated March 31, 2023. This notification amends the previous notification (No. 27/2022- Central Tax) dated December 26, 2022, by substituting the words "provisions of" with "proviso to" in the said notification. This amendment is made in pursuance of the powers conferred by sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, based on the recommendations of the Council. The amendment shall be deemed to have come into force from December 26, 2022.
📌 No. 06/2023 – Central Tax
This notification from the Central Board of Indirect Taxes and Customs (CBIC) of the Government of India states that registered persons who failed to furnish a valid return within 30 days of receiving an assessment order issued on or before February 28, 2023, under section 62(1) of the Central Goods and Services Tax (CGST) Act, 2017, will have their assessment order deemed to be withdrawn if they follow certain special procedures. These procedures include furnishing the return on or before June 30, 2023, accompanied by payment of interest due under section 50(1) of the CGST Act and the late fee payable under section 47, regardless of whether an appeal has been filed or decided against the assessment order. The notification was issued on March 31, 2023.
📌 No. 07/2023 – Central Tax
The Government of India, Ministry of Finance, Central Board of Indirect Taxes and Customs issued a notification (No. 07/2023 – Central Tax) on March 31, 2023. According to the notification, the Central Government has waived the late fee for the return to be furnished under section 44 of the Central Goods and Services Tax Act, 2017 for the financial year 2022-23 onwards. The waiver applies to the amount of late fee mentioned in section 47 of the Act, which is in excess of the amount specified in Column (3) of the Table below, for the classes of registered persons mentioned in Column (2) of the Table. The late fee waiver is Rs. 25 per day (subject to a maximum of 0.02% of turnover in the State or Union territory) for registered persons having an aggregate turnover of up to five crore rupees in the relevant financial year and Rs. 50 per day (subject to a maximum of 0.02% of turnover in the State or Union territory) for registered persons having an aggregate turnover of more than five crores rupees and up to twenty crore rupees in the relevant financial year. Furthermore, for registered persons who fail to furnish the return under section 44 of the said Act by the due date for any of the financial years 2017-18 to 2021-22, but furnish the said return between April 1, 2023, to June 30, 2023, the total amount of late fee under section 47 of the said Act payable in respect of the said return shall stand waived which is in excess of ten thousand rupees.
📌 No. 08/2023 – Central Tax
The Government of India has issued a notification (No. 08/2023 – Central Tax) on March 31, 2023, waiving the late fee for registered persons who fail to furnish the final return in FORM GSTR -10 by the due date. However, the waiver is only for the amount of late fee that is in excess of five hundred rupees, and it is applicable only if the return is furnished between April 1, 2023, and June 30, 2023. This waiver has been issued in exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council.
📌 No. 09/2023 – Central Tax
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 09/2023 - Central Tax) extending the time limit for issuing orders for the recovery of tax not paid or short paid, or input tax credit wrongly availed or utilised, under section 73(9) of the Central Goods and Services Tax Act, 2017. The time limit has been extended for the financial years 2017-18 up to 31st December 2023, 2018-19 up to 31st March 2024, and 2019-20 up to 30th June 2024. This notification is a partial modification of earlier notifications issued in 2020, 2021, and 2022.
📌 No. 10/2023 – Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 10/2023 – Central Tax) to amend the Central Goods and Services Tax Rules, 2017. Effective from August 1, 2023, the threshold for certain provisions will be reduced from 10 crore rupees to 5 crore rupees. This amendment is being made in the notification No. 13/2020 – Central Tax, dated March 21, 2020. The amendment was recommended by the Council and is being made in exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017.
📌 No. 18/2023 – Central Tax
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 18/2023 - Central Tax) to amend a previous notification (No. 83/2020 – Central Tax). The amendment extends the time limit for availing input tax credit for the tax periods April 2023, May 2023 and June 2023, and also extends the deadline for filing GSTR-3B returns for these tax periods to July 31, 2023. This notification is deemed to have come into force from June 30, 2023.
📌 No. 19/2023 – Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs regarding an amendment to the Central Goods and Services Tax Act, 2017. The amendment extends the time period mentioned in a previous notification (No. 12/2023 – Central Tax, dated May 24, 2023) from two months (April and May 2023) to three months (April, May, and June 2023). It also changes the deadline from June 30, 2023 to July 31, 2023. This amendment is deemed to have come into force on June 30, 2023. The notification is signed by Alok Kumar, Director.
📌 No. 20/2023 – Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 20/2023 – Central Tax) extending the due date for filing the GSTR-3B return for the quarter ending June 2023. The new due date is July 31, 2023, and this extension applies to registered persons whose principal place of business is in the State of Manipur and are required to furnish the return under proviso to sub-section (1) of section 39 read with clause (ii) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017. This notification was issued in exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council.
📌 No. 21/2023 – Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, regarding an amendment to the Central Goods and Services Tax Act, 2017. The amendment is to a previous notification (No. 26/2019-Central Tax, dated June 28, 2019) and extends the time period mentioned in the fifth proviso of the first paragraph. The words "months of April 2023 and May 2023" are replaced with "months of April 2023, May 2023 and June 2023", and "thirtieth day of June, 2023" is replaced with "thirty-first day of July, 2023". This amendment is deemed to have come into force on June 30, 2023. The notification is signed by Alok Kumar, Director.
📌 No. 22/2023 – Central Tax
The Government of India has issued a notification (No. 22/2023 – Central Tax) making an amendment to an earlier notification (No. 73/2017 – Central Tax) related to the Central Goods and Services Tax Act, 2017. The amendment changes the date from "30th day of June, 2023" to "31st day of August, 2023" in the seventh proviso of the earlier notification. This change is being made on the recommendations of the Council and in exercise of the powers conferred by section 128 of the Act. The amended notification is deemed to have come into force from the 30th day of June, 2023.
📌 No. 23/2023 – Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 23/2023 – Central Tax) dated 17th July, 2023, making further amendments in the earlier notification (No. 03/2023 – Central Tax) dated 31st March, 2023. The amendment substitutes the words "30th day of June, 2023" with "31st day of August, 2023" in the principal notification. This notification is deemed to have come into force with effect from the 30th day of June, 2023. The amendment has been made in exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017, based on the recommendations of the Council.
📌 No. 24/2023 – Central Tax
This is a notification from the Indian Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It announces an amendment to Notification No. 06/2023 - Central Tax, dated 31st March, 2023. The amendment changes the date from "30th day of June, 2023" to "31st day of August, 2023" in the original notification. This amendment is made in exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017, based on the recommendations of the Council. The amendment is deemed to have come into force with effect from 30th day of June, 2023. The principal notification was published in the Gazette of India on 31st March, 2023.
📌 No. 25/2023 – Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs issued a notification (No. 25/2023 – Central Tax) on July 17, 2023, amending the previous notification (No. 07/2023 – Central Tax) dated March 31, 2023. The amendment changes the date from June 30, 2023, to August 31, 2023, in the proviso of the principal notification. This notification is deemed to have come into force from June 30, 2023. The powers to make this amendment are conferred by section 128 of the Central Goods and Services Tax Act, 2017, and it is based on the recommendations of the Council.
📌 No. 26/2023 – Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs regarding an amendment to the Central Goods and Services Tax (CGST) Act, 2017. The amendment extends the deadline from June 30, 2023 to August 31, 2023 for a certain provision, as specified in the principal notification No. 08/2023 – Central Tax, dated March 31, 2023. This notification is effective from June 30, 2023.
📌 No. 48/2023 – Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs issued a notification (No. 48/2023 – Central Tax) dated 29th September, 2023. The notification exercises the powers conferred by sub-section (2) of section 1 of the Central Goods and Services Tax (Amendment) Act, 2023 (30 of 2023), and appoints the 1st day of October, 2023, as the date on which the provisions of the said Act shall come into force. The notification is signed by Raghavendra Pal Singh, Director.
📌 No. 49/2023 – Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It announces that the supply of online money gaming, online gaming other than online money gaming, and supply of actionable claims in casinos are notified under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017. This notification will come into effect on the 1st day of October, 2023.
📌 No. 50/2023 – Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs issued a notification (No. 50/2023 – Central Tax) on 29th September 2023. The notification amends an earlier notification (No. 66/2017 - Central Tax) dated 15th November 2017, in exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017. The amendment, effective from 1st October 2023, inserts the words "other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act," after the words "composition levy under section 10 of the said Act" in the original notification. The principal notification No. 66/2017 - Central Tax was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i) vide number G.S.R. 1422(E), dated the 15th November 2017.
📌 No. 51/2023 – Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 51/2023 – Central Tax) to amend the Central Goods and Services Tax (CGST) Rules, 2017. The amendments will come into force on 1st October 2023.
The key changes include:
1. Every person seeking registration under CGST rules, except for certain categories, shall declare their Permanent Account Number (PAN) and State or Union territory in Part A of FORM GST REG-01 before applying for registration.
2. Insertion of new rules 31B and 31C to determine the value of supply of online gaming, including online money gaming, and actionable claims in case of casinos.
3. Amendment in rule 46 to include cases involving supply of online money gaming or in cases.
4. Substitution of rule 64 to specify the form and manner of submission of return by persons providing online information and database access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India.
5. Amendment in FORM GST REG-10 and substitution of FORM GSTR-5A to incorporate the changes related to online money gaming and online information and database access or retrieval services.
📌 No. 52/2023 – Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. The notification is regarding the amendment of the Central Goods and Services Tax (CGST) Rules, 2017. The rules will be called the Central Goods and Services Tax (Fourth Amendment) Rules, 2023 and will come into force on the date of their publication in the Official Gazette.
The following are the key points of the amendment:
1. Rule 28 of the CGST Rules, 2017 will be renumbered as sub-rule (1) and a new sub-rule (2) will be inserted. The new sub-rule (2) states that the value of supply of services by a supplier to a recipient who is a related person, by way of providing corporate guarantee to any banking company or financial institution on behalf of the said recipient, shall be deemed to be one per cent of the amount of such guarantee offered, or the actual consideration, whichever is higher.
2. In rule 142, sub-rule (3) of the CGST Rules, 2017, the words "proper officer shall issue an order" will be substituted with "proper officer shall issue an intimation".
3. In rule 159, sub-rule (2) of the CGST Rules, 2017, the words "Commissioner to that effect" will be inserted after "or on expiry of a period of one year from the date of issuance of order under sub-rule (1), whichever is earlier".
4. In FORM GST REG-01, a new clause (xiva) "One Person Company" will be inserted in PART-B, serial number 2.
5. FORM GST REG-08 will be substituted with a new form.
6. In FORM GST REG-01, clause (xiv) in serial number 2 in PART-B will be omitted.
7. In FORM GSTR-8, serial number 5 will be omitted and serial number 7 will be substituted with new
📌 No. 11/2023 – Central Tax
The Government of India's Ministry of Finance has issued a notification (No. 11/2023- Central Tax) regarding an amendment to the Central Goods and Services Tax Act, 2017. The amendment extends the deadline for furnishing details of outward supplies in FORM GSTR-1 for the tax period April 2023 for registered persons whose principal place of business is in the State of Manipur. The new deadline is May 31, 2023. This notification is deemed to have come into force from May 11, 2023. The principal notification was last amended by notification No. 25/2022 – Central Tax, dated December 13, 2022.
📌 No. 12/2023 – Central Tax
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 12/2023 – Central Tax) extending the due date for filing the GSTR-3B return for the month of April 2023 to May 31, 2023, for registered persons whose principal place of business is in the State of Manipur. This extension applies to those required to furnish a return under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017. This notification is deemed to have come into force from May 20, 2023.
📌 No. 13/2023 – Central Tax
This notification is issued by the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India. It amends a previous notification (No. 26/2019 –Central Tax) regarding the filing of GSTR-7 returns for registered persons required to deduct tax at source under section 51 of the Central Goods and Services Tax Act, 2017.
The amendment states that for the month of April 2023, registered persons with their principal place of business in the State of Manipur must file their GSTR-7 returns electronically through the common portal on or before May 31, 2023. This notification is deemed to have come into force from May 10, 2023.
In summary, this notification amends the due date for filing GSTR-7 returns for registered persons in Manipur for the month of April 2023.
📌 No. 14/2023 – Central Tax
This is a notification from the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, Government of India. It announces an amendment to a previous notification (No. 83/2020 – Central Tax) regarding the Central Goods and Services Tax Act, 2017. The amendment extends the tax period from April 2023 to include May 2023 and changes the deadline for certain actions from May 31, 2023 to June 30, 2023. This notification is effective from May 31, 2023.
📌 No. 15/2023 – Central Tax
This is a notification from the Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It is exercising its powers under section 39(6) of the Central Goods and Services Tax Act, 2017 to amend a previous notification (No. 12/2023 – Central Tax, dated 24th May, 2023). The amendment changes the references of "month of April, 2023" to "months of April, 2023 and May, 2023" and "thirty-first day of May, 2023" to "thirtieth day of June, 2023". This notification is deemed to have come into force from 31st May, 2023.
📌 No. 16/2023 – Central Tax
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 16/2023–Central Tax) amending a previous notification (No.26/2019 –Central Tax) related to the Central Goods and Services Tax Act, 2017. The amendment extends the time limit for certain actions specified in the fifth proviso of the original notification from April 2023 to May 2023, and changes the deadline from May 31, 2023 to June 30, 2023. This amendment is effective from May 31, 2023. The principal notification was last amended by notification No. 13/2023 –Central Tax, dated May 24, 2023.
📌 No. 17/2023 – Central Tax
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 17/2023 – Central Tax) extending the due date for filing the GSTR-3B return for the month of May 2023. This extension applies to registered persons whose principal place of business is in the districts of Kutch, Jamnagar, Morbi, Patan, and Banaskantha in the state of Gujarat and are required to furnish the return under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017. The new due date for furnishing the return is the 30th day of June, 2023. This notification is deemed to have come into force with effect from the 20th day of June, 2023.
📌 No. 18/2023 – Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It announces that the Central Government has appointed October 1, 2023 as the date on which the provisions of section 123 of the Finance Act, 2021 will come into force. The notification is signed by Alok Kumar, Director. This was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (ii).
📌 No. 28/2023 – Central Tax
This is a notification from the Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It announces that certain provisions of the Finance Act, 2023 will come into force on October 1, 2023, specifically sections 137 to 162, except for sections 149 to 154. Sections 149 to 154 of the Act will come into force on August 1, 2023. The notification is signed by Alok Kumar, Director, and bears the F.No. CBIC-20006/20/2023-GST.
📌 No. 29/2023 – Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It outlines a special procedure for filing an appeal against orders passed by the proper officer under sections 73 or 74 of the Central Goods and Services Tax Act, 2017, in accordance with Circular No. 182/14/2022 -GST. The appeal must be made in duplicate in the prescribed form and presented manually before the Appellate Authority within the specified time. The appellant is not required to deposit any amount as a pre-condition for filing an appeal. The appeal must be accompanied by relevant documents, including a self-certified copy of the order. Upon receipt of the appeal, an acknowledgement indicating the appeal number shall be issued manually by the Appellate Authority or an authorized officer. The Appellate Authority shall issue a summary of the order along with its decision. The notification also includes an Annexure -1, which is the form for filing an appeal, and Annexure -2, which is the form for summarizing the order.
📌 No. 30/2023 – Central Tax
The Government of India has issued a notification regarding a special procedure to be followed by registered persons engaged in manufacturing certain goods. The details of packing machines being used for filling and packing of pouches or containers must be furnished within 30 days of the notification, or within 15 days of grant of registration if the registration was granted after the notification. Any additional machines installed must be reported within 24 hours. Registered persons must also maintain daily records of inputs, waste generated, electricity consumption, and machine-wise, product-wise, and brand-wise production details. A special monthly statement must be submitted by the 10th day of the following month. The schedule specifies the goods to which this notification applies, which include pan masala, unmanufactured tobacco, tobacco refuse, hookah tobacco, smoking mixtures for pipes and cigarettes, chewing tobacco, filter khaini, and snuff. The notification also defines the terms "tariff item," "heading," "sub-heading," "Chapter," and "brand name."
📌 No. 31/2023 – Central Tax
The Government of India's Ministry of Finance (Department of Revenue) and Central Board of Indirect Taxes and Customs have issued a notification (No. 31/2023 - Central Tax) dated 31st July, 2023. This notification amends an earlier notification (No. 27/2022 - Central Tax, dated 26th December, 2022) by including the State of Puducherry in addition to the State of Gujarat. The amendment is made in pursuance of the powers conferred by sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, based on the recommendations of the Council. The principal notification was last amended on 31st March, 2023.
📌 No. 32/2023 – Central Tax
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 32/2023) exempting registered persons with an aggregate turnover of up to two crore rupees in the financial year 2022-23 from filing an annual return for that financial year. This exemption is granted in exercise of the powers conferred by the first proviso to section 44 of the Central Goods and Services Tax Act, 2017, based on the recommendations of the Council. This notification was dated July 31, 2023 and signed by Director Alok Kumar.
📌 No. 33/2023 – Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs issued a notification (No. 33/2023 – Central Tax) dated July 31, 2023. The notification exercises the powers conferred by section 158A of the Central Goods and Services Tax Act, 2017 and section 20 of the Integrated Goods and Services Tax Act, 2017. Based on the recommendations of the Council, the Central Government notifies "Account Aggregator" as the systems with which information may be shared by the common portal based on consent under Section 158A of the Central Goods and Services Tax Act, 2017. This notification will come into force from October 1, 2023. For the purpose of this notification, "Account Aggregator" means a non-financial banking company which undertakes the business of an Account Aggregator in accordance with the policy directions issued by the Reserve Bank of India under section 45JA of the Reserve Bank of India Act, 1934 and defined as such in the Non-Banking Financial Company - Account Aggregator (Reserve Bank) Directions, 2016.
📌 No. 34/2023 – Central Tax
The Government of India has issued a notification exempting certain categories of persons from obtaining registration under the Central Goods and Services Tax (CGST) Act, 2017. The exemption applies to persons making supplies of goods through an electronic commerce operator (ECO) who are required to collect tax at source under section 52 of the said Act and having an aggregate turnover in the preceding financial year and in the current financial year not exceeding the amount of aggregate turnover above which a supplier is liable to be registered. The conditions for the exemption include not making inter-State supplies, not making supplies through ECO in more than one State or Union territory, having a Permanent Account Number (PAN), and declaring PAN, business address, and State or Union territory on the common portal before making any supply through ECO. The notification will come into force on October 1, 2023.
📌 No. 35/2023 – Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It appoints certain officers to act as the Authority to exercise powers and discharge duties for the adjudication of notices related to the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017. The notice mentions three specific cases involving BSH Household Appliances Manufacturing Pvt. Ltd. and specifies the notice numbers, dates, and the authorities responsible for adjudication. The notification is signed by Alok Kumar, Director.
📌 No. 36/2023 – Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, dated August 4, 2023, regarding the Central Goods and Services Tax Act, 2017. The notification states that electronic commerce operators who are required to collect tax at source under section 52 of the Act, will follow a special procedure for the supply of goods made through them by persons paying tax under section 10 of the Act. The procedure includes not allowing inter-State supply of goods, collecting tax at source and paying it to the Government, and furnishing details of the supplies in the prescribed form. The notification will come into effect from October 1, 2023.
📌 No. 37/2023 – Central Tax
The Government of India has issued a notification under the Central Goods and Services Tax Act, 2017. According to the notification, electronic commerce operators who are required to collect tax at source under section 52 will have to follow a special procedure for the supply of goods made through their platform by persons exempted from obtaining registration. The special procedure includes allowing supply of goods only if the person has an enrolment number, not allowing inter-state supply of goods, not collecting tax at source for such supplies, and furnishing the details of such supplies in the GSTR-8 form on the common portal. If multiple electronic commerce operators are involved in a single supply of goods, the operator who finally releases the payment will be considered as the electronic commerce operator. The notification will come into effect from October 1, 2023.
📌 No. 38/2023 – Central Tax
This is a notification issued by the Central Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs regarding amendments to the Central Goods and Services Tax (CGST) Rules, 2017. The notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) on 4th August, 2023. The amendments include changes to various rules related to registration, input tax credit, refunds, and e-way bills. Some of the key changes are:
* Rule 9: The proviso in sub-rule (1) has been amended to omit the words "in the presence of the said person".
* Rule 10A: The time limit for furnishing information with respect to details of bank accounts on the common portal has been reduced from 45 days to 30 days from the date of grant of registration.
* Rule 21A: Sub-rule (2A) has been substituted with new provisions regarding the suspension of registration for significant differences or anomalies indicating contravention of the provisions of the Act or the rules made thereunder.
* Rule 23: The time limit for payment of tax, interest, penalty, or any other amount payable in respect of an order of cancellation of registration has been increased from 30 days to 90 days.
* Rule 25: A new rule has been inserted regarding the physical verification of business premises in certain cases.
* Rule 88D: A new rule has been inserted regarding the manner of dealing with differences in input tax credit available in auto-generated statements containing the details of input tax credit and that availed in returns.
* FORM GST-DRC-01C: A new form has been introduced for intimation of differences in input tax credit.
* FORM GST-DRC-01D: A new form has been introduced for intimation for amounts recoverable under section 79.
These amendments will come into force on the date of their publication in the Official Gazette.
📌 No. 39/2023 – Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 39/2023-Central Tax) making further amendments to the notification No. 02/2017-Central Tax, dated the 19th June, 2017. The amendments are being made in exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 and section 3 of the Integrated Goods and Services Tax Act, 2017. The amendments include substitution of certain serial numbers and entries in Table II of the principal notification, with effect from the 4th April, 2022. The specific changes are related to the districts, mandals, and territorial waters of Andhra Pradesh.
📌 No. 40/2023 – Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 40/2023-Central Tax) appointing certain officers to act as the Authority for the adjudication of notices in respect of specific noticees. According to the notification, the Joint or Additional Commissioner of Central Tax, Kolkata North Central Excise and GST Commissionerate has been appointed as the Authority to exercise the powers and discharge the duties conferred or imposed on the Joint or Additional Commissioner, CGST and Central Excise, Mumbai Central Commissionerate in respect of M/s United Spirits Ltd. for the purpose of adjudication of notice number 37/ADC/CGST/MC/Audit-II/2022 dated 24.08.2022. The notification was issued in exercise of the powers conferred by section 5 of the Central Goods and Services Tax Act, 2017 and section 3 of the Integrated Goods and Services Tax Act, 2017.
📌 No. 41/2023 – Central Tax
This is a notification from the Indian Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs regarding an amendment to the Central Goods and Services Tax Act, 2017. The commissioner has made further amendments to a previous notification (No. 83/2020 – Central Tax, dated 10th November, 2020) based on recommendations from the council. The amendment extends the tax periods from April 2023 to July 2023 (previously it was until June 2023) and changes the due date from 31st July 2023 to 25th August 2023. This notification is deemed to have come into force from 31st July, 2023.
📌 No. 42/2023 – Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs regarding an amendment to a previous notification (No. 12/2023 – Central Tax, dated 24th May, 2023) related to the Central Goods and Services Tax Act, 2017.
The amendment is made in exercise of the powers conferred by sub-section (6) of section 39 of the Act, and on the recommendations of the Council. The Commissioner has made the following changes:
1. The words "months of April, 2023, May, 2023 and June, 2023" are replaced with "months of April, 2023, May, 2023, June, 2023 and July, 2023".
2. The words "thirty-first day of July, 2023" are replaced with "twenty-fifth day of August, 2023".
This amendment shall be deemed to have come into force with effect from the 31st day of July, 2023. The principal notification was last amended by notification No. 19/2023 – Central Tax, dated 17th July, 2023.
📌 No. 43/2023 – Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs regarding an amendment to a previous notification (No. 20/2023 – Central Tax, dated 17th July, 2023) related to the Central Goods and Services Tax Act, 2017. The amendment substitutes the words "thirty-first day of July, 2023" with "twenty-fifth day of August, 2023". This notification is deemed to have come into force with effect from the 31st day of July, 2023.
📌 No. 44/2023 – Central Tax
This notification is issued by the Central Board of Indirect Taxes and Customs (CBIC) under the Ministry of Finance, Department of Revenue, Government of India. The notification is related to the Central Goods and Services Tax (CGST) Act, 2017. It amends the notification no. 26/2019-Central Tax, dated 28th June, 2019. The fifth proviso of the first paragraph of the principal notification is being amended by substituting the words "months of April 2023, May 2023 and June 2023" with "months of April 2023, May 2023, June 2023 and July 2023" and "thirty-first day of July, 2023" with "twenty-fifth day of August, 2023". The amended notification will come into force with effect from 31st July, 2023.
📌 No. 45/2023 – Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 45/2023 – Central Tax) to amend the Central Goods and Services Tax Rules, 2017. The amendments pertain to the value of supply in case of online gaming, including online money gaming, and the value of supply of actionable claims in case of casinos. These rules may be called the Central Goods and Services Tax (Third Amendment) Rules, 2023 and will come into force on a date to be notified by the Central Government. The new rules 31B and 31C specify the total amount paid or payable by the player as the value of supply in case of online gaming and casinos, respectively. Any amount returned or refunded to the player for any reason shall not be deductible from the value of supply. Additionally, any amount received by the player by winning any event, which is used for playing in a further event without withdrawing, shall not be considered as the amount paid to or deposited with the supplier by the player.
📌 No. 46/2023 – Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 46/2023-Central Tax) appointing certain officers as the Authority to exercise powers and discharge duties in respect of noticee M/s Inkuat Infra Sol Pvt. Ltd. for the purpose of adjudication of notice number 39/PK/Inkuat/2021-22 dated 25.03.2022. The officers appointed are Joint or Additional Commissioner, CGST and Central Excise Thane Commissionerate, holding the charge of adjudication of DGGI cases. The notification is issued under the powers conferred by section 5 of the Central Goods and Services Tax Act, 2017 and section 3 of the Integrated Goods and Services Tax Act, 2017.
📌 No. 47/2023 – Central Tax
The Government of India's Ministry of Finance has issued a notification (No. 47/2023- Central Tax) to amend a previous notification (No. 30/2023-Central Tax) regarding the special procedure to be followed under section 148 of the Central Goods and Services Tax Act, 2017. The amendment inserts the words and figures "with effect from 1st day of January 2024" after the words "hereby notifies the following special procedure to be followed" in the principal notification. This amendment shall be deemed to have been inserted with effect from the 31st July 2023.
📌 No. 53/2023 – Central Tax
The Indian government has issued a notification regarding appeals for taxable persons who were unable to file an appeal against an order passed by the proper officer under sections 73 or 74 of the Central Goods and Services Tax Act, 2017 within the specified time period. These taxable persons will follow a special procedure for filing appeals, which includes filing an appeal in FORM GST APL-01 on or before 31st January 2024 and paying a certain percentage of the tax in dispute. No appeal shall be admissible for a demand not involving tax. The provisions of Chapter XIII of the Central Goods and Service Tax Rules, 2017 shall apply to an appeal filed under this notification.
📌No. 54/2023 – Central Tax
The Government of India's Ministry of Finance has issued a notification (No. 54/2023- Central Tax) to amend an earlier notification (No. 27/2022-Central Tax) regarding the Central Goods and Services Tax (CGST) Rules, 2017. The amendment substitutes the words "State of Gujarat and the State of Puducherry" with "States of Andhra Pradesh, Gujarat and Puducherry" in the said notification. This amendment is in pursuance of the powers conferred by sub-rule (4B) of rule 8 of the CGST Rules, 2017, and is based on the recommendations of the Council. The principal notification was last amended on 31st July, 2023.
📌 No. 55/2023 – Central Tax
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 55/2023) extending the due date for furnishing the return in FORM GSTR-3B for the month of November, 2023. The extension applies to registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu and Kancheepuram in the state of Tamil Nadu and are required to furnish return under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017. The new due date is December 27, 2023. The notification was issued by the Commissioner on the recommendations of the Council, in exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017.
📌 No. 56/2023 – Central Tax
The Government of India, Ministry of Finance has issued a notification (No. 56/2023- Central Tax) extending the time limit for issuing orders for recovery of tax not paid or short paid or wrongly availed input tax credit under section 73(9) of the Central Goods and Services Tax Act, 2017. The time limit has been extended up to the 30th day of April, 2024 for financial year 2018-19 and up to the 31st day of August, 2024 for financial year 2019-20. This notification is a partial modification of earlier notifications issued in this regard. The notification has been issued in exercise of the powers conferred by section 168A of the said Act, read with section 20 of the Integrated Goods and Services Tax Act, 2017, and section 21 of the Union territory Goods and Services Tax Act, 2017, and on the recommendations of the Council. The notification was issued by the Director, Central Board of Indirect Taxes and Customs and published in the Gazette of India on 28th December, 2023.
