Goods & Services Tax - 2023
- Service Tax Notification/Circular
- Central Tax Notifications
- Central Tax (Rate) Notifications
- Integrated Tax (Rate) Notifications
- Union Territory Tax (Rate) Notifications
- Compensation Cess Notifications
- Compensation Cess (Rate) Notifications
- Instructions
- Circulars
- Advisory
Service Tax Notification/Circular:
- Appointment of Additional Assistant Director as Central Excise Officer of the rank of Superintendent [No.1]
- Leviability of Service Tax on the declared service “Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act" under clause (e) of section 66E of the Finance Act, 1994 [Circular No.214]
- Seeks to extend the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur [No.13]
- Seeks to extend the due date for furnishing FORM GSTR-3B for April, 2023 for registered persons whose principal place of business is in the State of Manipur [No.12]
- Seeks to extend 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 [No.11]
- Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01 st August 2023 [No.10]
- Extension of limitation under Section 168A of CGST Act [No.9]
- Amnesty to GSTR-10 non-filers [No.8]
- Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers [No.7]
- Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 [No.6]
- Seeks to amend Notification No. 27/2022 dated 26.12.2022 [No.5]
- Amendment in CGST Rules [No.4]
- Extension of time limit for application for revocation of cancellation of registration [No.3]
- Amnesty to GSTR-4 non-filers [No.2]
- To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit [No.1]
Central Tax (Rate) Notifications:
- Extension of last date for exercise of option by GTA to pay GST under forward charge [No.5]
- Seeks to amend notification no. 2/2017-Central Tax (Rate), dated 28.06.2017 [No.4]
- Seeks to amend notification no. 1/2017-Central Tax (Rate), dated 28.06.2017 [No.3]
- Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 [No.2]
- Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 [No.1]
Integrated Tax (Rate) Notifications:
- Extension of last date for exercise of option by GTA to pay GST under forward charge[No.5]
- Seeks to amend notification no. 2/2017-Integrated Tax (Rate), dated 28.06.2017 [No.4]
- Seeks to amend notification no. 1/2017-Integrated Tax (Rate), dated 28.06.2017 [No.3]
- Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 [No.2]
- Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 [No.1]
Union Territory Tax (Rate) Notifications:
- Extension of last date for exercise of option by GTA to pay GST under forward charge[No.5]
- Seeks to amend notification no. 2/2017-Union Territory Tax (Rate), dated 28.06.2017 [No.4]
- Seeks to amend notification no. 1/2017-Union Territory Tax (Rate), dated 28.06.2017 [No.3]
- Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 [No.2]
- Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 [No.1]
Compensation Cess Notifications:
Compensation Cess (Rate) Notifications:
- Seeks to further amend notification No. 1/2017-Compensation Cess (Rate), dated 28th June, 2017 [No.2]
- Seeks to amend notification no. 1/2017- Compensation Cess (Rate), dated 28.06.2017 [No.1]
- Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards [Instruction No.2]
- Guidelines for Special All-India Drive against fake registrations [Instruction No.1]
- Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 [Circular No.191]
- Clarification regarding GST rates and classification of certain services [Circular No.190]
- Clarification regarding GST rates and classification of certain goods [Circular No.189]
- Advisory on Filing of Declaration by GTA opting to pay tax under forward charge mechanism
- Advisory on due date extension of GST Returns for the state of Manipur
- Deferment of Implementation of Time Limit on Reporting Old e-Invoices
- Timely Filing of GST Returns
- New facility to verify document Reference Number (RFN) mentioned on offline communications issued by State GST authorities
- Advisory on Bank Account Validation
- GST Updated Advisory: Time limit for Reporting Invoices on the IRP Portal
- Time limit for Reporting Invoices on the IRP Portal