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CBIC - CGST Circular issued on 27/03/2023 |
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GST rate and classification of Rab with effect from 01/03/2023 based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 clarified. |
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GST e-invoice System e-Invoice Mandatory Reporting of 6-digit HSN Codes |
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As per the Notification No.78/2020 Central Tax dated 15th October, 2020 , it is mandatory for the taxpayers to mention 6-digit HSN Codes for their outward supplies having AATO more than Rs 5 Crores. |
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CBIC - CGST Notification issued on
28/02/2023 |
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 Seeks to extend exemption to any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution by way of inserting an explanation in Notn. No. 12/2017 CT (Rate) as recommended by GST Council in its 49th meeting held on 18.02.2023
Seeks to amend notification No. 13/2017- Central Tax (Rate) by extending the RCM liability to Courts and Tribunals as recommended by GST Council in its 49th meeting held on 18.02.2023.
The GST rate of Jaggery and Pencil Sharpeners giving effect to the recommendation of GST Council in its 49th meeting held on 18.02.2023.
This Notn. exempts Rab other than pre-packaged or labelled giving effect to the decision taken in 49th meeting of GST council |
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GSTN Introduction of Negative Values in Table 4 of GSTR-3B |
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GSTN has introduced negative values in Table 4 of GSTR-3B returns from January, 2023 period onwards and shall be applicable from tax period January, 2023 onwards. |
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GST Council Meeting - February 18, 2023 |
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Union Finance Minister Nirmala Sitaraman chaired the 49th meeting of the GST Council was held on 18th February, 2023 at Vigyan Bhawan, New Delhi. |
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Delhi SOP for Attachment of Bank Account - 06/02/2023 |
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To streamline the process of attachment/detachment of the Bank Account of Dealers whose VAT / GST are overdue, under Section 46 / 46A of the DVAT Act, 2004 and Sections, 78,79 & 83 of the DGST Act, 2017 , DEPARTMENT OF TRADE AND TAXES. NCT, Delhi has issued this Standard Operating Procedure (SOP). |
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CBIC - CGST Circular issued on
13/01/2023 |
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Clarifications, with reference to GST levy, related to the following goods are being issued through this circular on the basis of recommendation of GST Council 48th Meeting:
In this Circular it is clarified that the following services are not taxable |
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CGST Notification issued on - 04/01/2023 |
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Notification issued for assigning powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit. |
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CBIC - CGST Notification issued on
30/12/2022 |
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Seeks to amend notification No. 1/2017- Central Tax (Rate)
Seeks to amend notification No. 2/2017- Central Tax (Rate).
Seeks to amend notification No. 4/2017- Central Tax (Rate).
Seeks to amend notification No. 12/2017- Central Tax (Rate). |
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CBIC - CGST Circular issued on
27/12/2022 |
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Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19
Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017.
Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation.
Clarification on various issue pertaining to GST.
Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016.
Prescribing manner of filing an application for refund by unregistered persons. |
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