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GST > Integrated Tax (Rate) 2023 Notifications

The Latest

Notification No. 01/2023 – IT(R) Education Services

Notification 01/2023 – IGST clarifies treatment of entrance exam services by NTA and others as educational services under GST from March 1, 2023.

IGST Notification No. 02/2023 Service Update

GST Notification No. 02/2023 amends IGST service rules w.e.f. 01 March 2023. Learn about inclusion of Courts & Tribunals in tax clarification.

Notification No. 03/2023 – IT(R): Jaggery & Pencil

Notification No. 03/2023 changes GST on jaggery, sugar, and sharpeners. Learn more about Schedule I, II, III updates under GST Council’s recommendations.

Notification No. 04/2023 – GST Update: Rab Exemption

Notification No. 04/2023 exempts GST on unlabeled ‘Rab’. Know details, impact, date of effect & compliance tips. GST Council 2023 amendments explained.

Notification No. 05/2023 – IT(R): GTA Forward Charge Extend

Notification No. 05/2023 extends GTA’s GST forward charge option deadline for FY 2023-24. Know changes, conditions, and declaration timelines in detail.

Notification No. 06/2023 – IT(R): GTA Reverse Charge

Explore Notification No. 06/2023 – Integrated Tax (Rate) highlighting key amendments for GTA services, revised conditions, Annexure VI, and GST Council updates.

Notification No. 07/2023 – IT(R): GST on Satellite Launch

Notification 07/2023 modifies GST on satellite launch services per 50th GST Council meet. Know impact, effective date, & GST expert guidance.

Notification No. 08/2023 – Integrated Tax (Rate): Amendment

GST Notification 08/2023 modifies the forward charge rules in Notification 10/2017. Know impact on services & tax liability with expert compliance help.

Notification No. 09/2023 – IT(R): GST Rate Update

Discover key changes under Notification No. 09/2023 – Integrated Tax (Rate). GST Council updates rates on snack pellets, zari thread, LD slag, and more.

IGST Notification No. 10/2023: FTP 2023 Amendments

Know how Notification No. 10/2023-IGST modifies FTP & Handbook definitions. Effective July 27, 2023. Insights + expert help from Finodha.

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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.

Section 2 of the GST (Compensation To States) Act, 2017.

Explore Section 2 of the GST (Compensation To States) Act, 2017 and its implications for taxpayers. Get informed and stay compliant with the latest updates.

Circular No. 221/15/2024 – GST: GST on HAM Annuity Payments

Understand Circular 221/15/2024-GST on GST time of supply under Hybrid Annuity Model (HAM) projects and taxation of annuity payments.

Notification No. 33/2017 – UTTR Explained

Understand Notification 33/2017 UTGST Rate, reverse charge on services by RBI Overseeing Committee members, applicability, GST liability, and compliance impact.

Notification No. 09/2021 – IGST Exemption on Seeds for Sowing

Notification No. 09/2021 – IGST (Rate) exempts seeds, fruits & spores used for sowing from GST effective 1 Oct 2021. Learn key updates & compliance insights.

Section 117. Appeal to High Court.-

(2) An appeal under sub-section (1) shall be filed within a period of one hundred and eighty days from the date on which the order appealed against is received by the aggrieved person and it shall be in such form, verified in such manner as may be prescribed:

Notification No. 25/2021 – Central Tax | GSTR-4 Due Date

Explore Notification No. 25/2021 – Central Tax. Extension of GSTR-4 due date for FY 2020-21 to 31st July 2021. Key updates, compliance tips, and expert GST guidance.

Rule 67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.-

Important Keyword: Section 39, section 37, rule 62, Notification No. 79/2020 - CT. Table of Contents GST Rule 67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.- GST Rule 67A. Manner of furnishing of return or...

FORM GST ASMT–12: Order of acceptance of reply against the notice issued under section61

This has reference to your reply dated——- in response to the notice issued vide reference no. ———- dated — . Your reply has been found to be satisfactory and no further action is required to be taken in the matter.

Notification No. 08/2017 – Central Tax Explained

Understand GST Composition Scheme limits under Notification 8/2017—turnover, rates, eligibility explained simply.

Notification No. 29/2019 – Union Territory Tax (Rate) Update

Notification No. 29/2019 – Union Territory Tax (Rate) brings RCM on motor vehicle renting to body corporates. Rules, examples, FAQs & GST compliance guide.