Various Notifications on Central Goods and Services Tax Act, 2017 (dated 04/08/2023) -CBIC.
View Pdf– Various Notifications on Central Goods and Services Tax Act, 2017 (dated 04/08/2023) -CBIC.
- Notifies the electronic commerce operator who is required to collect tax at source under section 52 as the class of persons who shall follow the certain special procedure in respect of supply of goods made through it by the persons paying tax under section 10 of the said Act. This notification shall come into force with effect from the 1st day of October 2023.
- Amendment of previous notification no: 34/2023- Central tax dated 31st July, 2023 by notifying the electronic commerce operator who is required to collect tax at source under section 52 as the class of persons who shall follow the certain special procedure in respect of supply of goods made through it by the persons exempted from obtaining registration
- The Central Goods and Services Tax (Second Amendment) Rules, 2023 has been introduced by amending of various rules 10A , 21A, 25, 46, 59 and insertion of rule 88D pertaining to Manner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return, 138F, 142B etc. And also insertion of Form GST DRC-01C and Form GST DRC-01D. Please refer notification for more details.
