Time of supply for online gaming etc. would be earlier of date of invoice or date of payment.
Notification No. 50/2023 – Central Tax, dated 29-9-2023.
Govt. notifies 1-10-2023 as effective date of applicability of CGST (Amendment) Act, 2023.
Notification No. 48/2023 – Central Tax, dated 29-9-2023.
Sec. 7 – Supply – Canteen services provided by employer in factory premises and Transportation services provided by employer on non-AC bus, does not amount to supply u/s 7 of CGST Act, ITC available to the extent of such cost borne by employer. GST is not applicable on deduction from salary towards notice pay.
Tata Autocomp Systems Ltd., In re – [2023] 154 taxmann.com 575 (AAR – GUJARAT).
Bank account of taxable person cannot be provisionally attached to secure revenue due from another taxable person.
Zhudao Infotech (P.) Ltd. v. Principal Additional Director General – [2023] 154 taxmann.com 571 (Delhi).
GSTN Advisory – Temporary / Short period pause in e-Invoice auto population into GSTR-1.
GST Update dated 27-9-2023.
No more double taxation on Ocean Freight; CBIC amends IGST Rate Notifications.
Notifications No. 11/2023, 12/2023, 13/2023 – Integrated Tax (Rate), dated 26-9-2023.