Notifications

Extends the due date for furnishing FORM GSTR-1 for April, 2023 for registered persons whose principal place of business is in the State of Manipur

Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 1st August 2023

Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to to extend last date for exercise of option by GTA to pay GST under forward charge.

Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to to extend last date for exercise of option by GTA to pay GST under forward charge.

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to to extend last date for exercise of option by GTA to pay GST under forward charge.

Extends the time limit specified under u/s 73(10) for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised

Amnesty to GSTR-10 non-filers

Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers

Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62

Seeks to amend Notification No. 27/2022 dated 26.12.2022