Circular No. 201/13/2023-GST F. No. 190354/133/2023-TRU Government of India Ministry of Finance Department of Revenue North Block, New Delhi, Dated the 1 st August, 2023 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarifications regarding applicability of GST on…
clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023
Circular No. 200/12/2023-GST F. No. 190354/140/2023-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated the 1st August, 2023 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General / Directors General (All) Madam/ Sir, Subject: Clarification regarding GST…
Seeks to extend amnesty for GSTR-10 non-filers
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION NO. 26/2023 – CENTRAL TAX S.O.....(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act,…
Seeks to extend amnesty for GSTR-9 non-filers
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION NO. 25/2023 – CENTRAL TAX G.S.R......(E).– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act,…
Seeks to extend amnesty scheme for deemed withdrawal of assessment orders issued under Section 62
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION NO. 24/2023 – CENTRAL TAX G.S.R.......(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act,…
Seeks to extend time limit for application for revocation of cancellation of registration
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION NO. 23/2023 – CENTRAL TAX G.S.R.....(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12…
Seeks to extend amnesty for GSTR-4 non-filers
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION NO. 22/2023 – CENTRAL TAX G.S.R.....(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act,…
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
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATIONNO. 21/2023–CENTRAL TAX G.S.R.....(E).–In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and…
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
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION No. 20/2023 –CENTRAL TAX G.S.R.....(E).—In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services 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
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION No. 19/2023 – CENTRAL TAX G.S.R.....(E).— In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and…
Extension of due date for filing of return in FORM GSTR-3B for the month of May 2023 for the persons registered in the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the state of Gujarat upto 30th June 2023.
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION No. 17/2023 – CENTRAL TAX G.S.R.....(E).— In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and…
Seeks to extend the due date for furnishing FORM GSTR-3B for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur.
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION No. 15/2023 – CENTRAL TAX G.S.R.....(E).— In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and…
Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards– reg.
Instruction No. 02/2023-GST F. No. CBIC- 20006/04/2022-GST Government of India Ministry of Finance Department of Revenue Central Board Indirect Taxes & Customs GST Policy Wing New Delhi, dated 26th May, 2023 To, All the Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax All the Principal Directors General/ Directors General of Central Tax Madam/Sir,…
Clarification regarding provisions relating to charitable and religious trusts
Circular No.6 of2023 F. No.370 I 33/06/2023-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) Sub: Clarification regarding provisions relating to charitable and religious trusts - reg. I. Income of any fund or institution or trust or any university or other educational institution or any hospital or…
Seeks to extend the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur.
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION NO. 13/2023–CENTRAL TAX New Delhi, the 24th May, 2023 G.S.R.....(E).– In exercise of the powers conferred by sub-section (6) of section 39 read…