Tag: Notifications

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 notifies special procedure for manual filing of appeals in respect of TRAN-1/TRAN-2 claims, vide Central Tax Notification 29/2023.

CBIC notifies ad-valorem rates of GST Compensation Cess for Pan Masala and Tobacco products where RSP declaration not required. Also SUVs explained.

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.

CBIC notifies GST exemption for satellite launch services, including for private sector providers, effective from 27th July 2023.

CBIC amends procedures to allow GTAs extended deadline for choosing between FCM or RCM and relieve them from annual compliance to do so, as recommended by GST Council.