Tag: Amendment Rules

Explore CBIC Central Tax Notification 45/2023 on New CGST Rules 31B and 31C regarding Value of Supply (Online Gaming/ Actionable Claims).

Explore CBDT Notification 73/2023 regarding procedure under New I-T Rule 134 for Claiming Credit of TDS u/s 155(20) in Form 71.

Explore CBDT Notification 70/2023 about new I-T Rules 13 and 13A, as well as new I-T Forms 6C and 6CA under Income-tax Rules, 1962.

Government has notified the Integrated Goods and Services Tax (IGST) Amendment Act, 2023, vide Notification dated 18/08/2023.

An overview of the CBDT's latest amendment to Income Tax Rule 26, outlining specified exchange rates for TDS on foreign currency payments.

CGST/IGST Amendment Bills, 2023 have been passed in Lok Sabha relating to levy of 28% tax on online gaming, casinos and horse racing.

The CBDT has extended the applicability of I-T 10TD(1) and (2A) relating to Transfer Pricing Safe Harbour Rules up to AY 2023-24.

CBIC has notified amendments in various CGST Rules and GST Forms, vide Notification 38/2023 (CGST 2nd Amendment Rules, 2023).

CBDT notifies new I-T Rule 6ABBB and prescribes e-filing of statement in Form 3AF for amortisation of external preliminary expenses incurred u/s 35D, vide Notification 54/2023.

CBIC extends pilot project of risk/biometric based Aadhaar Authentication for new GST Registration Applicants to UT of Puducherry, similar to Gujarat State.