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GST
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No. 36/2023 - Dated: 4-8-2023 - CGST
Special Procedure to be followed by the Electronic commerce operator as required to collect tax at source u/s 52 in respect of goods supplied through it by the person paying tax u/s 10
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No. 35/2023 - Dated: 31-7-2023 - CGST
Appointment of Adjudicating Authorities u/n CGST Act and IGST Act.
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No. 34/2023 - Dated: 31-7-2023 - CGST
Persons exempted from obtaining registration under CGST Act - Persons making supplies of goods through an electronic commerce operator who is required to collect tax at source u/s 52 of the CGST Act specified.
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No. 33/2023 - Dated: 31-7-2023 - CGST
“Account Aggregator” notified as the systems with which information may be shared by the common portal based on consent u/s 158A of CGST Act, 2017
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No. 32/2023 - Dated: 31-7-2023 - CGST
Exemption from filing annual return for the said financial year to registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees.
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No. 31/2023 - Dated: 31-7-2023 - CGST
Biometric-based Aadhaar authentication u/r 8(4A) mandated for the State of Puducherry - Seeks to amend Notification No. 27/2022-Central Tax, dated the 26th December, 2022
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No. 30/2023 - Dated: 31-7-2023 - CGST
Special procedure to be followed by a registered person engaged in manufacturing of the goods - Additional records to be maintained by the registered persons manufacturing the goods mentioned in the Schedule
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No. 29/2023 - Dated: 31-7-2023 - CGST
Special procedure to be followed by a registered person or an officer u/s 107(2) of CGST Act who intends to file an appeal against the order passed by the proper officer
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No. 28/2023 - Dated: 31-7-2023 - CGST
Seeks to bring in force various sections of Finance Act, 2023
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No. 27/2023 - Dated: 31-7-2023 - CGST
Bring in force provisions of section 123 of the Finance Act, 2021 - Appointed date 1st day of October, 2023
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No. 1/2023 - Dated: 31-7-2023 - IGST
Goods or services may be exported or supplied to SEZ on payment of integrated tax (IGST) and refund may be claimed thereafter - This facility of payment of IGST first and claim of refund later is not available for certain goods as specified
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No. 10/2023 - Dated: 26-7-2023 - CGST Rate
Exemption to central tax on supply of gold, silver or platinum by nominated agencies to registered persons - Notification No. 26/2018 amendment - Decisions of 50th GST Council implemented.
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No. 9/2023 - Dated: 26-7-2023 - CGST Rate
CGST Rate Schedule u/s 9(1) - Amendment to notification No. 01/2017- Central Tax (Rate) to implement the decisions of 50th GST Council.
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No. 8/2023 - Dated: 26-7-2023 - CGST Rate
Reverse charge mechanism (RCM) under CGST Act - Annexure 3 related to Declaration in case of GTA service amended - Recommended by GST Council in its 50th meeting held on 11.07.2023. Notification No. 13/2017 as amended.
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No. 7/2023 - Dated: 26-7-2023 - CGST Rate
Exempted supply of services under the CGST Act - Central Tax (Rate) - Satellite launch services, as recommended by GST Council in its 50th meeting held on 11.07.2023 -Notification No. 12/2017 as amended.
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No. 6/2023 - Dated: 26-7-2023 - CGST Rate
Rates for supply of services under CGST Act - notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 - Notification No. 11/2017- Central Tax (Rate) as amended.
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No. 10/2023 - Dated: 26-7-2023 - IGST Rate
Exemption to integrated tax on supply of gold, silver or platinum by nominated agencies to registered persons - Notification No. 27/2018 as amended - Integrated Tax(Rate) to implement the decisions of 50th GST Council.
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No. 9/2023 - Dated: 26-7-2023 - IGST Rate
IGST Rate Schedule u/s 5(1) - Notification No. 01/2017 amended - Integrated Tax (Rate) to implement the decisions of 50th GST Council.
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No. 8/2023 - Dated: 26-7-2023 - IGST Rate
Integrated tax payable under RCM under IGST Act - words and figures “from the Financial Year under forward charge and have not reverted to reverse charge mechanism" notified - Recommended by GST Council in its 50th meeting held on 11.07.2023. Notification No. 10/2017 as amended.
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No. 7/2023 - Dated: 26-7-2023 - IGST Rate
Exemptions on supply of services under IGST Act - Satellite launch services notified - GST Council recommendations in its 50th meeting held on 11.07.2023 - Notification No. 09/2017 as amended.
