GST Council recommends GST on valuation of supply of online gaming and actionable claims in Casinos based on the amount paid or payable to or deposited with the supplier, by or on behalf of the player (excluding the amount entered into games/bets out of winnings of previous games/bets) and not on total value of each bet placed. Council further recommends amendment of CGST Rules, 2017 to bring the amendments into effect from 1-10-2023.
Press Release dated 2-8-2023.
CBIC issues clarifications regarding applicability of GST on services supplied by director of a company.
Circular No. 201/13/2023, dated 1-8-2023.
CBIC issues clarifications regarding recent changes in GST rates and classification of certain goods.
Circular No. 200/12/2023, dated 1-8-2023.
Export of Pan Masala & several notified Tobacco products to be made on payment of IGST.
Notification No. 1/2023 – Integrated Tax, dated 31-7-2023.
No GST registration required for small dealers to supply goods through Electronic Commerce Operators.
Notification No. 34/2023 – Central Tax, dated 31-7-2023.
CBIC exempts filing of annual return for taxpayers having aggregate turnover in FY 2022-23 upto rupees 2 crores.
Notification No. 32/2023 – Central Tax, dated 31-7-2023.
Biometric based authentication for GST registration is mandatory in State of Puducherry.
Notification No. 31/2023 – Central Tax, dated 31-7-2023.
CBIC notifies special procedure for persons engaged in manufacturing of Pan Masala & Tobacco products.
Notification No. 30/2023 – Central Tax, dated 31-7-2023.
CBIC notifies special procedure for filing appeal against the order rejecting transitional credit.
Notification No. 29/2023 – Central Tax, dated 31-7-2023.
CBIC notifies several sections of Finance Act, 2023.
Notification No. 28/2023 – Central Tax, dated 31-7-2023.