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GST > 2023 Notifications

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Notification No. 1/2023 – Compensation Cess (Rate) Explained

Get clarity on Notification No. 1/2023 – Compensation Cess (Rate) on coal rejects. Learn GST implications for coal washeries. Effective from 1st March 2023.

Notification No. 2/2023 – Compensation Cess (Rate) RSP-based

Know the revised RSP-based cess rates on tobacco and pan masala via Notification No. 2/2023 – Compensation Cess (Rate), effective April 1, 2023.

Notification No. 3/2023 – Compensation Cess (Rate) Rates

Explore FAQs on Notification No. 3/2023 – Compensation Cess (Rate). Learn about GST rate updates for tobacco, pan masala, and SUV classifications under GST.

Notification No. 01/2023 – Compensation Cess Section 163

Notification No. 01/2023 Compensation Cess activates Section 163 of Finance Act, 2023 from 1 April 2023. It relates to GST Compensation to States Act.

Notification No. 01/2023 – UTT (R): Exempted for NTA Exams

Notification 01/2023 UTGST clarifies that NTA and govt bodies conducting entrance exams are educational institutions for GST exemption purposes. Effective 1 March 2023.

Notification No. 02/2023 – UTT (R) Courts & Tribunals

Notification 02/2023 UTGST amends GST law to include Courts, Tribunals, and State Legislatures under exempt entities. Effective from 1st March 2023.

Notification No. 03/2023 – UTT (R) Jaggery & Sharpeners

Notification 03/2023 – Union Territory Tax (Rate) updates GST for pre-packaged jaggery, Khand sari sugar, rab (5%), and pencil sharpeners (now 12%). Effective 1 Mar 2023.

Notification No. 04/2023 – UTT (R) GST Exemption for Rab

Notification 04/2023 – Union Territory Tax (Rate) adds unpackaged Rab as GST exempt under S. No. 94. Effective from 1 March 2023. Know how this impacts you.

Notification No. 05/2023 – UTT (R) GTA Forward Charge

Notification 05/2023 – UT Tax extends deadline to opt for GTA forward charge GST till 31 May 2023. New GTAs can also file within 45 days of registration.

Notification No. 07/2023 – UTT (R) Satellite Launch GST

Notification No. 07/2023-UT Tax (Rate) makes satellite launch services GST-exempt. Effective from 27 July 2023 as per GST Council’s 50th meeting.

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Shielding Your Business: A Comprehensive Guide to Business Continuity Planning (BCP)

Business Continuity Planning (BCP) is like a safety net for businesses, ready to cushion the impact when the unexpected hits. It’s more than just disaster management—it’s a strategic contingency plan ensuring the safety of a company’s assets, processes, and resources against unforeseen disruptions.

FAQs on GST applicability on ‘pre-packaged and labelled’ goods- reg

The changes relating to GST rate, in pursuance of recommendations made by the GST Council in its 47th meeting, are coming into effect from the 18th of July, 2022. One such change is moving from imposition of GST on specified goods when bearing a registered brand or brand in respect of which an actionable claim or enforceable right in a court of law is available to imposition of GST on such goods when “pre-packaged and labelled”. Certain representations have been received seeking clarification on the scope of this change, particularly in respect of food items like pulses, flour, cereals, etc. (specified items falling under the Chapters 1 to 21 of the Tariff), as has been notified vide notification No. 6/2022-Central Tax (Rate), dated the 13th of July, 2022, and the corresponding notifications for SGST and IGST.

FAQ on GST for Traders (Frequently Asked Questions)

Under GST, a trader would be entitled to avail input tax credit paid on their domestic procurements of goods and services unlike the present indirect tax regime. Presently, a significant portion of indirect taxes namely Central Excise and Service Tax form part of the cost component for a trader.

Order No. 01/2022 – GST: Authorization Under CGST Rules

Explore Order No. 01/2022 – GST: Authorisation Under CGST Rules & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Electronic Way Bill in GST

Electronic Way Billi’s a document required for movement of goods and it includes details such as name of consignor, consignee, transporter, the point of origin of the movement of godsend its destination.Electronic Way Bill (e-way bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal.

Order No. 01/2020 – GST: Extension of FORM GST TRAN-1

Explore Order No. 01/2020 – GST: Extension of FORM GST TRAN-1 & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Order No. 01/2020 – CT: Revocation of Cancellation of Reg.

Explore Order No. 01/2020 – CT: Revocation of Cancellation of Reg. & its implications for taxpayers. Get informed and stay compliant with the latest updates.

FAQs On TCS Under GST (Frequently Asked Questions)

As per Section 2(44) of the CGST Act, 2017, electronic Commerce means the supply of goods or services or both, including digital products over digital or electronic network.

FAQs on Anti-profiteering provisions (Frequently Asked Questions)

In terms of Section 171 of the CGST Act, 2017, the suppliers of goods and services should pass on the benefit of any reduction in the rate of tax or the benefit of input tax credit to the recipients by way of commensurate reduction in prices. The wilful action of not passing on the above benefits to the recipients in the manner prescribed is known as “profiteering”.

Order No. 01/2019 – GST: Extension of time limit for TRAN-1

Explore Order No. 01/2019 – GST: Extension of time limit for TRAN-1 & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Notification No. 01/2020 – Central Tax (Rate) Explained

Notification No. 01/2020 – Central Tax (Rate) fixes GST on all lottery uniformly at 28% from 1 March 2020. Full explanation + 15 FAQs + compliance guide.

Notification No. 42/2020 – Central Tax Explained

Notification No. 42/2020 – Central Tax extends the GSTR-3B filing due date for Jan–Mar 2020 for taxpayers in Ladakh till 20 May 2020.

Notification No. 14/2017 – Union Territory Tax Explained

Understand Notification No. 14/2017 – Union Territory Tax, HSN digit requirements for Daman & Diu businesses, turnover limits, and GST invoice rules.

Section 22. Power to make rules.

(1) The Central Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act.

Instruction No. 05/2023-GST Judgment of the Honourable Supreme Court in the case of Northern Operating Systems Private Limited (NOS).

Representations have been received in the Board that, subsequent to the aforesaid judgment, many field formations have initiated proceedings for the alleged evasion of GST on the issue of secondment under section 74(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act’).

Notification No. 06/2018 – Central Tax Explained

Notification No. 06/2018 – Central Tax reduced late fee for delayed GSTR-5A to ₹25 per day and ₹10 for nil returns. Learn rules, impact, and FAQs.

Section 13. Place of supply of services where location of supplier or location of recipient is outside India.-

(1) The provisions of this section shall apply to determine the place of supply of services where the location of the supplier of services or the location of the recipient of services is outside India.

GSTIN Full Form | Understanding GST Identification

Learn the GSTIN full form; the unique identification number essential for GST registration, ensuring proper tax filing and business tracking.

Documents required for GST Registration | Complete List

Documents required for GST registration; understanding of the required documents, ensuring your application process is smooth and completed without delays.

Notification No. 37/2021 – Central Tax 9th Amendment to CGST

Notification No. 37/2021 – Central Tax introduces the Ninth Amendment to CGST Rules, 2017. Learn major updates, compliance impact, and FAQs for businesses.