Notification No. 40/2023 Central Tax

17 Aug, 2023
❱ Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd.

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Notification No. 39/2023 Central Tax

17 Aug, 2023
❱ Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017 for notifying jurisdiction of Central Tax Officers.

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Notification No. 38/2023 Central Tax

4 Aug, 2023
❱ Central Goods and Services Tax (Second Amendment) Rules, 2023.

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Notification No. 37/2023 Central Tax

4 Aug, 2023
❱ Seeks to notify special procedure to be followed by e-commerce operators in respect of supply of goods by Unregistered Persons on their platform w.e.f. 01.10.2023.

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Notification No. 36/2023 Central Tax

4 Aug, 2023
❱ Seeks to notify special procedure to be followed by e-commerce operators in respect of supply of goods by Composite Taxpayers on their platform w.e.f. 01.10.2023.

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Press Release

2 Aug, 2023
❱ Recommendations of 51st GST Council Meeting held on 02nd August 2023 - Press Release.

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Circular No. 201/13/2023-GST Central Tax

1 Aug, 2023
❱ Clarifications regarding applicability of GST on certain services such as - 1) Service provided by director in his personal capacity and 2) Supply of food & beverages in cinema hall.

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Circular No. 200/12/2023-GST Central Tax

1 Aug, 2023
❱ Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023.

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Notification No. 35/2023 Central Tax

31 Jul, 2023
❱ Seeks to notify Joint or Additional Commissioner of Central Tax, Bengaluru South Central Excise and GST Commissionerate for adjudicating the specified notices.

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Notification No. 34/2023 Central Tax

31 Jul, 2023
❱ CBIC waives off the condition of mandatory GST Registration for small taxpayers making supplies of goods through e-commerce operator subject to some conditions.

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☑ Monthly | GSTR-3B

GSTR-3B for the m/o Mar 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Mar 2024 [Return by OIDAR Service Providers - Rule 64.]

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)