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9 GST (Central Tax) Notifications dated July 31, 2023

Seeks to appoint common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd [No.35/2023-Central Tax]

Seeks to waive the requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions [No.34/2023-Central Tax]

Seeks to notify “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the CGST Act, 2017 [No.33/2023-Central Tax]

Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year [No.32/2023-Central Tax]

Seeks to amend Notification No. 27/2022 dated 26.12.2022 [No.31/2023-Central Tax]

Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods [No.30/2023-Central Tax]

Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018 [No.29/2023-Central Tax]

Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023) [No.28/2023-Central Tax]

Seeks to notify the provisions of section 123 of the Finance Act, 2021 (13 of 2021) [No.27/2023-Central Tax]

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