GST – Non-submission of reply to SCN cannot be a ground for cancellation of registration.
Agarwal Construction Company v. Commissioner of State Tax – [2023] 149 taxmann.com 42 (Allahabad).
New amnesty scheme for deemed withdrawal of best judgement assessment order.
Notification No. 06/2023 – Central Tax, dated 31-3-2023.
CBIC provides waiver in late fees for the registered persons who fail to furnish the return in Form GSTR – 4.
Notification No. 02/2023 – Central Tax, dated 31-3-2023.
CBIC issues amnesty scheme for filing of Final Return in Form GSTR – 10.
Notification No. 08/2023 – Central Tax, dated 31-3-2023.
CBIC reduces late fees for Annual Returns from FY 2022-23 onwards.
Notification No. 07/2023 – Central Tax, dated 31-3-2023.
CBIC provides extension of filing of revocation of cancellation of registration till 30-6-2023.
Notification No. 03/2023 – Central Tax, dated 31-3-2023.
Govt. extends time limit for issuing order u/s 73 of CGST Act for FY 2017-18 to FY 2019-20.
Notification No. 09/2023 – Central Tax, dated 31-3-2023.
CBIC prescribes procedure/timelines for Aadhar authentication & submission of registration application.
Notification No. 04/2023 – Central Tax, dated 31-3-2023.
The Government has notified Foreign Trade Policy (FTP) 2023. This policy shall be effective 1 April 2023. The subsequent revision(s) in FTP shall be done as and when required and shall not be linked to any date.
Employer to deduct tax as per new tax regime if employee did not intimate about opting of old regime.
CBDT Circular No. 4 of 2023, dated 5-4-2023.