Government has notified the Central Goods and Services Tax (CGST) Amendment Act, 2023, vide Notification dated 18/08/2023.
CGST/IGST Amendment Bills, 2023 have been passed in Lok Sabha relating to levy of 28% tax on online gaming, casinos and horse racing.
CBIC has notified amendments in various CGST Rules and GST Forms, vide Notification 38/2023 (CGST 2nd Amendment Rules, 2023).
CBIC notifies Special Procedure for E-Commerce Operators regarding supplies made by Unregistered/Exempted Suppliers thru their platform, effective 01/10/2023, vide Central Tax Notification 37/2023.
CBIC notifies Special Procedure for E-Commerce Operators regarding Composition Suppliers, effective October 1, 2023, vide Central Tax Notification 36/2023.
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 notifies exemption from GST registration to e-commerce suppliers meeting specific criteria, effective from October 1, 2023.
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.