CBDT Extends Transfer Pricing Safe Harbour Rules up to AY 2023-24
The CBDT has extended the applicability of I-T 10TD(1) and (2A) relating to Transfer Pricing Safe Harbour Rules up to AY 2023-24.
Tag: Notifications
CBIC Notifies Special Procedure for E-Commerce Operators (Unregistered/Exempted Suppliers)
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 (Composition Suppliers)
CBIC notifies Special Procedure for E-Commerce Operators regarding Composition Suppliers, effective October 1, 2023, vide Central Tax Notification 36/2023.
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.
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.
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.