Notification No. 33/2023 (Central Tax)

Seeks to notify “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the CGST Act, 2017.

Notification No. 34/2023 (Central Tax)

Seeks to waive the requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions.

Notification No. 35/2023 (Central Tax)

Seeks to appoint common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd.

Notification No. 36/2023 (Central Tax)

Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers.

Notification No. 37/2023 (Central Tax)

Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons.

Notification No. 38/2023 (Central Tax)

Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017.

Notification No. 39/2023 (Central Tax)

Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017

Notification No. 40/2023 (Central Tax)

Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd.

Notification No. 41/2023 (Central Tax)

Seeks to extend the due date for furnishing FORM GSTR-1 for April, May, June and July, 2023 for registered persons whose principal place of business is in the State of Manipur

Notification No. 42/2023 (Central Tax)

Seeks to extend the due date for furnishing FORM GSTR-3B for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur

Notification No. 43/2023 (Central Tax)

Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur

Notification No. 44/2023 (Central Tax)

Seeks to extend the due date for furnishing FORM GSTR-7 for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur

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