| 556 |
17-07-2023 |
Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof. |
Circular No. 192/04/2023-GST |
(Sanjay Mangal) Principal Commissioner (GST) |
Ministry of Finance Department of Revenue |
|
| 557 |
17-07-2023 |
Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021. |
Circular No. 193/05/2023-GST |
Sanjay Mangal Principal Commissioner (GST) |
Ministry of Finance Department of Revenue |
|
| 558 |
17-07-2023 |
Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction. |
Circular No. 194/06/2023-GST |
(Sanjay Mangal) Principal Commissioner (GST) |
Ministry of Finance Department of Revenue |
|
| 559 |
17-07-2023 |
Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period. |
Circular No. 195/07/2023-GST |
Sanjay Mangal Principal Commissioner (GST) |
Ministry of Finance Department of Revenue |
|
| 560 |
17-07-2023 |
Clarification on taxability of shares held in a subsidiary company by the holding company. |
Circular No. 196/08/2023-GST |
(Sanjay Mangal) Principal Commissioner (GST) |
Ministry of Finance (Department of Revenue) |
|
| 561 |
17-07-2023 |
NOTIFICATION NO. 18/2023- CENTRAL TAX |
NOTIFICATION NO. 18/2023- CENTRAL TAX |
(Alok Kumar) Director |
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) |
|
| 562 |
17-07-2023 |
NOTIFICATION No. 19/2023 – CENTRAL TAX |
NOTIFICATION No. 19/2023 – CENTRAL TAX |
(Alok Kumar) Director |
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) |
|
| 563 |
17-07-2023 |
NOTIFICATION No. 20/2023 – CENTRAL TAX |
NOTIFICATION No. 20/2023 – CENTRAL TAX |
(Alok Kumar) Director |
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) |
|
| 564 |
17-07-2023 |
NOTIFICATION NO. 21/2023–CENTRAL TAX |
NOTIFICATION NO. 21/2023–CENTRAL TAX |
(Alok Kumar) Director |
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) |
|
| 565 |
17-07-2023 |
NOTIFICATION NO. 23/2023 – CENTRAL TAX |
NOTIFICATION NO. 23/2023 – CENTRAL TAX |
(Alok Kumar) Director |
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) |
|
| 566 |
17-07-2023 |
NOTIFICATION NO. 23/2023 – CENTRAL TAX |
NOTIFICATION NO. 23/2023 – CENTRAL TAX |
(Alok Kumar) Director |
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) |
|
| 567 |
17-07-2023 |
NOTIFICATION NO. 24/2023 – CENTRAL TAX |
NOTIFICATION NO. 24/2023 – CENTRAL TAX |
(Alok Kumar) Director |
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) |
|
| 568 |
17-07-2023 |
NOTIFICATION NO. 25/2023 – CENTRAL TAX |
NOTIFICATION NO. 25/2023 – CENTRAL TAX |
(Alok Kumar) Director |
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) |
|
| 569 |
17-07-2023 |
NOTIFICATION NO. 26/2023 – CENTRAL TAX |
NOTIFICATION NO. 26/2023 – CENTRAL TAX |
(Alok Kumar) Director |
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) |
|
| 570 |
17-07-2023 |
Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons. |
Circular No. 199/11/2023-GST |
(Sanjay Mangal) Principal Commissioner (GST) |
Ministry of Finance Department of Revenue |
|
