List of Central Tax (CGST) Notifications issued by the Central Board of Indirect Taxes & Customs (CBIC) during 2023, making amendments in provisions under CGST Act/ Rules 2017:
| List of CBIC Central Tax (CGST) Notifications 2023 (No./ Date/ Particulars) |
| CBIC Central Tax Notification 10/2023 dt. 10/05/2023: CBIC announces a further reduction in the aggregate turnover threshold limit from Rs 10 crore to Rs 5 crore for ‘e invoicing’ of B2B transactions, effective August 1, 2023. Read More… |
| CBIC Central Tax Notification 7/2023 dated 31/03/2023: GSTR-9/9C late filing fee rationalised for FY 2022-23 & onwards for taxpayers with annual turnover of up to Rs 20 crore; amnesty to non-filers for the FYs 2017-18 to 2021-22 by capping the late fee. Read More… |
| CBIC Central Tax Notifiation 6/2023 dated 31/03/2023: Amnesty Scheme to Withdraw Assessment Orders as Relief for GSTR 3B/ 10 Defaulters subject to Filing of Returns by June 30, 2023. Read More… |
| CBIC Central Tax Notification 5/2023 dated 31/03/2023: Amendments in CGST Rule 8(4B) to align with CGST Rule 8(4A). Read More… |
| CBIC Central Tax Notification 4/2023 dated 31/03/2023: Amendments in CGST Rule 8(4A) relating to Aadhaar Authentication for New GST Registration and Risk-Based Physical Verification of Aadhaar in Gujarat. Read More… |
| CBIC Central Tax Notification 3/2023 dated 31/03/2023: Amnesty Scheme to Revoke GST Registration Cancellation. Read More… |
| CBIC Central Tax Notification 2/2023 dated 31/03/2023: GSTR-4 amnesty Scheme. Read More… |
| CBIC Central Tax Notification 1/2023 dt. 04/01/2023: Seeks to amend Central Tax Notification 14/2017 on jurisdiction and powers of GST Officials. Read More… |
| CBIC Updates (GST) |
| Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/ Rule-wise Text of GST Acts/ Rules: |
| CGST: CGST Act/ Definitions, CGST Rules, GST Forms |
| IGST: IGST Act/ Definitions, IGST Rules |
| UTGST: UTGST Act/ Definitions, UTGST Rules |
| GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Press Releases: 2020, 2019, 2018, 2017 |
| Note: For Official/ updated copy, please visit the CBIC website. |