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 clarifies GST rates and classifications issues for various goods and also regularise on "as is" basis, vide Circular 200/12/2023.
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 notifies special procedure for manual filing of appeals in respect of TRAN-1/TRAN-2 claims, vide Central Tax Notification 29/2023.
The requirement of mandatory 2FA login at GST E-waybill/E-invoice Systems has been further deferred up to August 20, 2023.
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 rates of GST Compensation Cess for Pan Masala and Tobacco products where RSP declaration not required. Also SUVs explained.