Circulars

Sr Date Subject Reference No Signed By Issuing Authority
601 17-07-2023 Introduction of a Searchable Database for Ad-hoc Norms fixed under Para 4.07 of HBP- Regarding Trade Notice 15/2023-24 (Md. Moin Afaque) Deputy Director General of Foreign Trade Ministry of Commerce & Industry Department of Commerce
602 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
603 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
604 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
605 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
606 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)
607 17-07-2023 NOTIFICATION NO. 18/2023- CENTRAL TAX NOTIFICATION NO. 18/2023- CENTRAL TAX (Alok Kumar) Director MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
608 17-07-2023 NOTIFICATION No. 19/2023 – CENTRAL TAX NOTIFICATION No. 19/2023 – CENTRAL TAX (Alok Kumar) Director MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
609 17-07-2023 NOTIFICATION No. 20/2023 – CENTRAL TAX NOTIFICATION No. 20/2023 – CENTRAL TAX (Alok Kumar) Director MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
610 17-07-2023 NOTIFICATION NO. 21/2023–CENTRAL TAX NOTIFICATION NO. 21/2023–CENTRAL TAX (Alok Kumar) Director MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
611 17-07-2023 NOTIFICATION NO. 23/2023 – CENTRAL TAX NOTIFICATION NO. 23/2023 – CENTRAL TAX (Alok Kumar) Director MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
612 17-07-2023 NOTIFICATION NO. 23/2023 – CENTRAL TAX NOTIFICATION NO. 23/2023 – CENTRAL TAX (Alok Kumar) Director MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
613 17-07-2023 NOTIFICATION NO. 24/2023 – CENTRAL TAX NOTIFICATION NO. 24/2023 – CENTRAL TAX (Alok Kumar) Director MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
614 17-07-2023 NOTIFICATION NO. 25/2023 – CENTRAL TAX NOTIFICATION NO. 25/2023 – CENTRAL TAX (Alok Kumar) Director MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
615 17-07-2023 NOTIFICATION NO. 26/2023 – CENTRAL TAX NOTIFICATION NO. 26/2023 – CENTRAL TAX (Alok Kumar) Director MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
Sr Date Subject Reference No Signed By Issuing Authority