Tag: Notifications
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.
CBDT notifies exemption from TDS u/s 194-I on lease rent or supplemental lease rent of a ship received by a unit operating within an IFSC, vide Notification 57/2023.
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 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.