Category: GST
CBIC clarifies taxability of services provided by a director of a company (renting of immovable property) under RCM and Supply of Food or Beverages in Cinema Hall as Restaurant …
CBIC clarifies GST rates and classifications issues for various goods and also regularise on "as is" basis, vide Circular 200/12/2023.
CBIC notifies 'Account Aggregators' as Systems for Consent Based Information Sharing by GST Portal u/s 158A, vide Central Tax Notification 33/2023.
CBIC exempts small taxpayers with an AATO up to Rs 2 crore exempted from filing the annual GST return (GSTR-9) for FY 2022-23, vide CT Notification 32/2023.
CBIC extends pilot project of risk/biometric based Aadhaar Authentication for new GST Registration Applicants to UT of Puducherry, similar to Gujarat State.
CBIC notifies exemption from GST registration to e-commerce suppliers meeting specific criteria, effective from October 1, 2023.
CBIC imposes restriction on the IGST refund route for exports of Tobacco, Pan Masala, Mentha Oil and similar products.
CBIC notifies the commencement dates for various CGST/IGST related amendments in the Finance Act 2023, vide Central Tax Notification 28/2023.
CBIC notifies special procedure for manual filing of appeals in respect of TRAN-1/TRAN-2 claims, vide Central Tax Notification 29/2023.
The requirement of mandatory 2FA login at GST E-waybill/E-invoice Systems has been further deferred up to August 20, 2023.