Public Policy

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.