Special procedure notified for manufacturers of Pan Masala & Tobacco products to be effective from 1-1-2024.
Notification No. 47/2023 – Central Tax, dated 25-9-2023.
Search authorisation issued without having any reasons to believe that conditions as specified under section 67(1) of CGST Act were complied with, is invalid.
Bhagat Ram Om Prakash Agro (P.) Ltd. v. Commissioner of Central Tax (GST) – [2023] 154 taxmann.com 491 (Delhi).
Electrically operated vehicles including three wheeled electric vehicles would be classified under heading 8703 & taxable at 5%.
AAR, Telangana Versatile Auto Components (P.) Ltd., In re – [2023] 154 taxmann.com 480 (AAR – TELANGANA).
ITC cannot be denied due to discrepancies in GSTR-2A without proof of collusion between assessee and seller.
Diya Agencies v. State Tax Officer – [2023] 154 taxmann.com 421 (Kerala).
Government issues clarification on e-Invoicing for Government Supplies.
Press Release dated 14-9-2023.
Geocoding functionality for the Additional Place of Business is now available for all taxpayers.
GSTN Update dated 19-9-2023.