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.
Special Procedure for Manual Appeal (TRAN-1/TRAN-2 Claims)
CBIC notifies special procedure for manual filing of appeals in respect of TRAN-1/TRAN-2 claims, vide Central Tax Notification 29/2023.
Mandatory 2FA Login at E-waybill/E-invoice Systems Deferred (AATO above 100 cr)
The requirement of mandatory 2FA login at GST E-waybill/E-invoice Systems has been further deferred up to August 20, 2023.
SOP for Recomputation of Income of Suger Cooperatives u/s 155(19)
CBDT prescribes procedure to resolve tax disputes with co-operative sugar factories in India, allowing deductions for sugarcane purchases at or below the government-approved price.
CBIC notifies Ad-valorem Tax on Pan Masala, Tobaco where RSP not Required; SUVs clarified
CBIC notifies ad-valorem rates of GST Compensation Cess for Pan Masala and Tobacco products where RSP declaration not required. Also SUVs explained.
GST Rate Reduced to 5% (Snack Pellets, Fish Paste, LD Slag and Zari Thread): CBIC Notifications
GST rates on various goods, including uncooked snack pellets, fish soluble paste, LD slag and imitation zari thread, have been reduced to just 5%, effective 27/07/2023.
Satellite Launch Services Exempted from GST: CBIC Notifications
CBIC notifies GST exemption for satellite launch services, including for private sector providers, effective from 27th July 2023.