CGST Tax Notification

Sr. No. Notification No. & Date of Issue English Hindi Subject
61 38/2023-Central Tax dt.04-Aug-2023 View(593.62 किलोबाइट pdf) देखें(745.95 किलोबाइट pdf)

Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017.

62 37/2023-Central Tax dt.04-Aug-2023 View(376.06 किलोबाइट pdf) देखें(971.59 किलोबाइट pdf)

Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons.

63 36/2023-Central Tax dt.04-Aug-2023 View(372.31 किलोबाइट pdf) देखें(964.34 किलोबाइट pdf)

Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers.

64 35/2023-Central Tax dt.31-Jul-2023 View(375.94 किलोबाइट pdf) देखें(424.23 किलोबाइट pdf)

Seeks to appoint common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd.

65 34/2023-Central Tax dt.31-Jul-2023 View(112.37 किलोबाइट pdf) देखें(886.79 किलोबाइट pdf)

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.

66 33/2023-Central Tax dt.31-Jul-2023 View(198.09 किलोबाइट pdf) देखें(687.53 किलोबाइट pdf)

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.

67 32/2023-Central Tax dt.31-Jul-2023 View(193.81 किलोबाइट pdf) देखें(675.35 किलोबाइट pdf)

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.

68 31/2023-Central Tax dt.31-Jul-2023 View(111.85 किलोबाइट pdf) देखें(933.7 किलोबाइट pdf)

Seeks to amend Notification No. 27/2022 dated 26.12.2022.

69 30/2023-Central Tax dt.31-Jul-2023 View(515.45 किलोबाइट pdf) देखें(1.46 मेगा बाइट pdf)

Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods.

70 29/2023-Central Tax dt.31-Jul-2023 View(306.62 किलोबाइट pdf) देखें(910.32 किलोबाइट pdf)

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.