GSTN Advisory on Service Charges for e-Invoice Reporting and IRN Generation thru IRPs and Value Added Services
Learn abut the GSTN Advisory on e-Invoice reporting and IRN generation through IRPs and their free services and value-added services.
Category: Updates
TDS Exemption u/s 194-I for IFSC Lessor Ships Lease Rent: CBDT Notification
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.
Recommendations of 51st GST Council Meeting: Highlights
Key recommendations from GST Council for taxation of supplies in casinos, horse racing and online gaming, including proposed amendments, unified tax rates.
New I-T Rule 6ABBB (Form 3AF) for Amortisation of External Preliminary Expenditure u/s 35D: CBDT Notification
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 Clarifications on GST Applicability for Certain Services: Circular 201/13/2023
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 Clarifications on GST Rates and Classification of Certain Goods: Circular 200/12/2023
CBIC clarifies GST rates and classifications issues for various goods and also regularise on "as is" basis, vide Circular 200/12/2023.
Account Aggregators (Systems) Notified for Information Sharing by GST Portal u/s 158A
CBIC notifies 'Account Aggregators' as Systems for Consent Based Information Sharing by GST Portal u/s 158A, vide Central Tax Notification 33/2023.
Annual GST Return Exemption FY 2022-23 (GSTR-9): CBIC Notification
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.
Aadhaar Authentication Based GST Registrations in Gujarat & Puducherry
CBIC extends pilot project of risk/biometric based Aadhaar Authentication for new GST Registration Applicants to UT of Puducherry, similar to Gujarat State.
Exemption from GST Registration for Supplies thru ECOM Operators
CBIC notifies exemption from GST registration to e-commerce suppliers meeting specific criteria, effective from October 1, 2023.