What is Notification No. 39/2023 - Central Tax?

Notification No. 39/2023 - Central Tax is a regulatory update that seeks to amend Notification No. 02/2017-Central Tax, which was issued on June 19, 2017, to adjust provisions related to the Goods and Services Tax (GST).

Why was Notification No. 39/2023 - Central Tax issued?

Notification No. 39/2023 - Central Tax was issued to clarify and update certain provisions of Notification No. 02/2017-Central Tax, reflecting changes necessary for better compliance and administration under the GST regime.

How does Notification No. 39/2023 - Central Tax affect businesses?

Notification No. 39/2023 - Central Tax impacts businesses by refining the rules set forth in Notification No. 02/2017-Central Tax, potentially altering compliance requirements and obligations for registered taxpayers.

When did Notification No. 39/2023 - Central Tax come into effect?

Notification No. 39/2023 - Central Tax came into effect on the date it was published, enhancing the existing framework established by Notification 02/2017 CT.

What specific amendments are included in Notification No. 39/2023 - Central Tax?

Notification No. 39/2023 - Central Tax includes specific amendments that clarify definitions, update compliance procedures, and introduce new guidelines for the administration of GST, building on the provisions of Notification 02/2017 CT.

Who should pay attention to Notification No. 39/2023 - Central Tax?

All businesses registered under GST and stakeholders involved in tax compliance should pay attention to Notification No. 39/2023 - Central Tax to ensure adherence to updated regulations.

Where can I find the full text of Notification No. 39/2023 - Central Tax?

The full text of Notification No. 39/2023 - Central Tax can be found on the official website of the Goods and Services Tax Network (GSTN) or through the Central Board of Indirect Taxes and Customs (CBIC) portal.

What steps should businesses take in response to Notification No. 39/2023 - Central Tax?

Businesses should review the amendments in Notification No. 39/2023 - Central Tax, adjust their compliance processes accordingly, and seek guidance if necessary to ensure they meet the new requirements outlined.

Is there any penalty for non-compliance with Notification No. 39/2023 - Central Tax?

Yes, failure to comply with the provisions set forth in Notification No. 39/2023 - Central Tax may result in penalties as per the existing GST laws, similar to those applicable under Notification 02/2017 CT.

How can businesses ensure they are compliant with Notification No. 39/2023 - Central Tax?

Businesses can ensure compliance by staying informed about the changes, training their staff on updated procedures, and consulting with tax professionals to navigate the implications of Notification No. 39/2023 - Central Tax effectively.

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Notification No. 39/2023 – Central Tax: Seeks to amend

by Shakshi Bharti | Jan 12, 2024 | GST, 2023 Notifications, Central Tax 2023 Notifications, Notifications | 0 comments

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Important Keywords: Notification 39/2023 CT, Notification No. 39/2023 – Central Tax, Notification 02/2017 CT, Notification No. 02/2017-Central Tax, F. No. CBIC-20016/18/2023 GST, Section 3 CGST, Section 5 CGST, Notification No. 02/2022 Central Tax,

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Notification No. 39/2023 – Central Tax: Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (I)]

G.S.R (E).– In exercise of the powers under section 3 read with section 5 of the CGST Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 02/2017-Central Tax, dated the 19^th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19^th June, 2017, namely: –

In the said notification, in Table II, with effect from the 4^th April, 2022, –

for serial number 39 and the entries relating thereto, the following serial number and entries shall be substituted and shall be deemed to have been substituted, namely:-

“39

Guntur

Districts of West Godavari, Krishna, NTR, Eluru, Guntur, Bapatla, Palnadu, Prakasam, SPS Nellore, mandals of Kovvur, Chagullu, Tallapudi, Nidadavole, Undrajavaram, Peravali, Devarapalle, Gopalapuram and Nallajerla of East Godavari District and mandals of Gudur, Chillakaur, Kota, Vakadu, Chittamur, Balayapalli, Venkatagiri, Dakkili, Ozili, Naidupet, Pellakur, Doravarisatram, Sullurpeta and Tada of Tirupati District in the state of Andhra Pradesh. The territorial waters and the seabed and sub soil underlying such waters from where the nearest point of the appropriate baseline is located in the state of Andhra Pradesh.”;

for serial number 101 and the entries relating thereto, the following serial number and entries shall be substituted and shall be deemed to have been substituted, namely:-

“101

Tirupati

Districts of Chittoor, YSR Kadapa, Anantpur, Annamayya, Sri Satyasai, Nandyal, Kurnool and mandals of Buchi Naidu Kandriga, Varadaiahpalem, Satyavedu, Srikalahasti, Thottambedu, Renigunta, yerpedu, Kumara Venkata Bhupala Puram, Nagalapuram, Pichatur, Narayanavanam, Tirupati Urban, Tirupati Rural, Chandragiri, Pakala, Ramachandrapuram, Vadamalapet, Puttur, Yerravaripalem and Chinnagottigallu of Tirupati district in the State of Andhra Pradesh.”;

for serial number 107 and the entries relating thereto, the following serial number and entries shall be substituted and shall be deemed to have been substituted, namely:-

“107

Visakhapatnam

In the Districts of Srikakulam Vizianagaram, Visakhapatnam, Anarkapalli, Alluri Sitaramaraju, Parvatipurammanyam, Dr. B.R. Ambedkar Konaseema, Kakinada and mandals of Rajamahendravaram Urban, Rajamahendravaram Rural, Kadiam, Rajanagaram, Seethanagaram, Korukonda, Gokavaram, Anaparthi, Biccavolu and Rangampeta of East Godavari District in the State of Andhra Pradesh.”.

(Raghavendra Pal Singh)
Director

Note: The principal notification No. 02/2017- Central Tax, dated the 19^th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19^th June, 2017, and subsequently amended vide Notification No. 02/2021 – Central Tax , dated the 12^th January, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 18(E), dated the 12^th January, 2021 and last amended vide Notification No. 02/2022-Central Tax dated the 11th March, 2022published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193(E), dated the 11^th March, 2022.

Frequently Asked Questions

What is Notification No. 39/2023 – Central Tax?

Notification No. 39/2023 – Central Tax is a regulatory update that seeks to amend Notification No. 02/2017-Central Tax, which was issued on June 19, 2017, to adjust provisions related to the Goods and Services Tax (GST).
Why was Notification No. 39/2023 – Central Tax issued?

Notification No. 39/2023 – Central Tax was issued to clarify and update certain provisions of Notification No. 02/2017-Central Tax, reflecting changes necessary for better compliance and administration under the GST regime.
How does Notification No. 39/2023 – Central Tax affect businesses?

Notification No. 39/2023 – Central Tax impacts businesses by refining the rules set forth in Notification No. 02/2017-Central Tax, potentially altering compliance requirements and obligations for registered taxpayers.
When did Notification No. 39/2023 – Central Tax come into effect?

Notification No. 39/2023 – Central Tax came into effect on the date it was published, enhancing the existing framework established by Notification 02/2017 CT.
What specific amendments are included in Notification No. 39/2023 – Central Tax?

Notification No. 39/2023 – Central Tax includes specific amendments that clarify definitions, update compliance procedures, and introduce new guidelines for the administration of GST, building on the provisions of Notification 02/2017 CT.
Who should pay attention to Notification No. 39/2023 – Central Tax?

All businesses registered under GST and stakeholders involved in tax compliance should pay attention to Notification No. 39/2023 – Central Tax to ensure adherence to updated regulations.
Where can I find the full text of Notification No. 39/2023 – Central Tax?

The full text of Notification No. 39/2023 – Central Tax can be found on the official website of the Goods and Services Tax Network (GSTN) or through the Central Board of Indirect Taxes and Customs (CBIC) portal.
What steps should businesses take in response to Notification No. 39/2023 – Central Tax?

Businesses should review the amendments in Notification No. 39/2023 – Central Tax, adjust their compliance processes accordingly, and seek guidance if necessary to ensure they meet the new requirements outlined.
Is there any penalty for non-compliance with Notification No. 39/2023 – Central Tax?

Yes, failure to comply with the provisions set forth in Notification No. 39/2023 – Central Tax may result in penalties as per the existing GST laws, similar to those applicable under Notification 02/2017 CT.
How can businesses ensure they are compliant with Notification No. 39/2023 – Central Tax?

Businesses can ensure compliance by staying informed about the changes, training their staff on updated procedures, and consulting with tax professionals to navigate the implications of Notification No. 39/2023 – Central Tax effectively.