“Stay informed about the crucial GST notifications (Central Tax) issued on 31st July 2023, covering amendments, special procedures, exemptions, and more. Summarized provisions include commencement dates, manual appeal procedures, special processes for manufacturers, and updates on GSTR-9 filing exemptions. Understand changes in Section 158A, conditions for unregistered persons in E-Commerce, and the appointment of a common adjudicating authority. Keep abreast of the latest updates for seamless compliance.”
On 31st July the CBIC notified the various notifications in context with the recommendation made by the GST Council Meetings. (These notifications cover the recommendation made by the GST Council not only in 50th Meeting but it is covering the matter discussed in earlier meeting also such as in 47th Meeting, 49th Meeting)
Following are the notifications issued under CENTRAL TAX Category, I tried to summarized the provisions and crux is given below for your reference, trust me it may useful for you. You can access the original notifications also through given link in the table.
|
References |
Subject Matters | Summary of the Circular |
| Notification 27/2023-Central Tax | Commencement date of the provisions of section 123 of the Finance Act, 2021 | Amendment of section 16 of the Integrated Goods and Services Tax Act, 2017.
(This section provides the provision of refund on zero rated supply and related provisions) This provision will come into force from 1st day of October, 2023 CBIC notifies amendment in section 16 of CGST Act 2017 wef 01st October 2023 |
| Notification No. 28/2023–Central Tax | Commencement date of the provisions of sections 137 to 162 (except sections 149 to 154) of the Finance Act, 2023 | Provisions that will come into effect from October 01, 2023 Central Goods and Service Tax
Section 137: Amendment of section 10. Section 138: Amendment of section 16. Section 139: Amendment of section 17. Section 140: Amendment of section 23. Section 141: Amendment of section 30. Section 142: Amendment of section 37. Section 143: Amendment of section 39. Section 144: Amendment of section 44. Section 145: Amendment of section 52. Section 146: Amendment of section 54. Section 147: Amendment of section 56. Section 148: Amendment of section 62. Section 155: Amendment of section 122. Section 156: Amendment of section 132. Section 157: Amendment of section 138. Section 158: Insertion of new section 158A. Section 159: Retrospective exemption to certain activities and transactions in Schedule III to the Central Goods and Services Tax Act. Integrated Goods and Services Tax Section 160: Amendment of section 2. Section 161: Amendment of section 12. Section 162: Amendment of section 13. Provisions that will come into effect from August 01, 2023 Central Goods and Service Tax Section 149: Substitution of section 109. Section 150: Substitution of new section for section 110. Section 151: Substitution of new section for section 114. Section 152: Amendment of section 117. Section 153: Amendment of section 118. Section 154: Amendment of section 119. |
| NOTIFICATION No. 29/2023 – CENTRAL TAX | Manual appeal against the order for TRAN-1/TRAN-2 | Through this notification
a special procedure provided for manual filing of appeals against orders issued by proper officers concerning the TRAN-1/TRAN-2 claims of registered person in pursuance of the directions of the Hon’ble Supreme Court in the case of the Union of India v/s Filco Trade Centre Pvt. Ltd. Format of doing manual appeal provided with notification as ANNEXURE -1 Special Procedure for GST Appeals – Circular No. 182/14/2022-GST |
| NOTIFICATION NO. 30/2023–CENTRALTAX | Special procedure to be followed by the manufacturers of tobacco, pan masala & other similar items | In the GST council meeting held on February (49th GST Council Meeting), it was approved the recommendation of the Group of Ministers (“GoM”) on Capacity Based Taxation and Special Composition Scheme.
Through this notification, the CBIC notified the Special Monthly Returns & Machines Registration by the manufacturers of tobacco, pan masala & other similar items inter alia. New Procedures should be followed by the manufacturers of goods stated in SCHEDULE. (Detailed Discussion & article will be discussed separately) Special Procedure for Registered Manufacturers of certain goods – GST 2023 |
| NOTIFICATION No. 31/2023- Central Tax | Addition of State name in reference to sub-rule 4B of Rule 8 of CGST Rules 2017 | Through this notification name of State ‘Puducherry’ inserted for the purpose of sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017 |
| NOTIFICATION No. 32/2023 – Central Tax | Exemption to file GSTR-9 (Annual Return) for FY 2022-23 | Exemption granted to registered person whose aggregate turnover in the financial year 2022-23 is up to Rs. 2 Crore from filing annual return for the said financial year.
GST Annual Return Filing Exemption for Registered Persons (FY 2022-23) |
| NOTIFICATION No. 33/2023 – Central Tax | Account Aggregator | Account Aggregator” as the systems with which information may be shared by the common portal based on consent under Section 158A of the Central Goods and Services Tax Act, 2017 (12 of 2017) |
| NOTIFICATION No. 34/2023- Central Tax | Conditions making supplies of goods through an E-Commerce Operator WITHOUT GSTIN | In 47th GST Council meeting, it was recommended to allow the unregistered person to supplies through E- Commerce Operator
Through this notification, conditions for unregistered persons for making supplies of goods through an E-Commerce Operator and specifies conditions for persons who may be exempted from obtaining registration under the Central Goods and Services Tax Act, 2017 (“the CGST Act”). Notification: Exemption from Mandatory GST Registration for ECO Suppliers |
| Notification No. 35 /2023-Central Tax | Appointment of common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd. | Through this notification a common officer has been appointed for the purpose of adjudication in the matter of BSH Household Appliances Manufacturing Pvt Ltd. pertaining to issue with Mumbai East Commissionerate, Chennai North Commissionerate & Bengaluru South Central Excise and GST Commissionerate
Appointment of Adjudicating Authority for M/s BSH Household Appliances Pvt Ltd. |
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