GST Notifications 2023

No. Subject Notification
1 Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 Notification No.1/2023-State Tax (Rate)
2 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 Notification No.2/2023-State Tax (Rate)
3 Seeks to amend notification no. 1/2017-Central Tax (Rate), dated 28.06.2017 Notification No.3/2023-State Tax (Rate)
4 Seeks to amend notification no. 2/2017-Central Tax (Rate), dated 28.06.2017 Notification No.4/2023-State Tax (Rate)
5 Seeks to amend notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge Notification No.5/2023-State Tax (Rate)
6 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 Notification No.6/2023-State Tax (Rate)
7 Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 Notification No.7/2023-State Tax (Rate)
8 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 Notification No.8/2023-State Tax (Rate)
9 Seeks to amend No. 01/2017- Central Tax (Rate) to implement the decisions of 50th GST Council Notification No.9/2023-State Tax (Rate)
10 Seeks to amend No. 26/2018- Central Tax (Rate) to implement the decisions of 50th GST Council Notification No.10/2023-State Tax (Rate)
11 Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017 Notification No.11/2023-State Tax (Rate)
12 Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017 Notification No.12/2023-State Tax (Rate)
13 Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017 Notification No.13/2023-State Tax (Rate)
14 Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017 Notification No.14/2023-State Tax (Rate)
15 Seeks to amend Notification No 15/2017- Central Tax (Rate) dated 28.06.2017 Notification No.15/2023-State Tax (Rate)
16 Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017 Notification No.16/2023-State Tax (Rate)
17 Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017 Notification No.17/2023-State Tax (Rate)
18 Seeks to amend Notification No 02/2017- Central Tax (Rate) dated 28.06.2017 Notification No.18/2023-State Tax (Rate)
19 Seeks to amend Notification No 04/2017- Central Tax (Rate) dated 28.06.2017 Notification No.19/2023-State Tax (Rate)
20 Seeks to amend Notification No 05/2017- Central Tax (Rate) dated 28.06.2017 Notification No.20/2023-State Tax (Rate)
No. Subject Notification
1 To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit Separate notification not issued by State
2 Amnesty to GSTR-4 non-filers Notification No.2/2023-State Tax
3 Extension of time limit for application for revocation of cancellation of registration Notification No.3/2023-State Tax
4 Amendment in CGST Rules Separate notification not issued by State
5 Seeks to amend Notification No. 27/2022 dated 26.12.2022 Separate notification not issued by State
6 Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 Notification No.6/2023-State Tax
7 Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers Notification No.7/2023-State Tax
8 Amnesty to GSTR-10 non-filers Notification No.8/2023-State Tax
9 Extension of limitation under Section 168A of CGST Act Notification No.9/2023-State Tax
10 Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from August 1, 2023 Notification No.10/2023-State Tax
11 Seeks to extend the due date for furnishing FORM GSTR-1 for April, 2023 for registered persons whose principal place of business is in the State of Manipur Separate notification not issued by State
12 Seeks to extend the due date for furnishing FORM GSTR-3B for April, 2023 for registered persons whose principal place of business is in the State of Manipur Separate notification not issued by State
13 Seeks to extend the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur Separate notification not issued by State
14 Seeks to extend the due date for furnishing FORM GSTR-1 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur Separate notification not issued by State
15 Seeks to extend the due date for furnishing FORM GSTR-3B for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur Separate notification not issued by State
16 Seeks to extend the due date for furnishing FORM GSTR-7 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur Separate notification not issued by State
17 Extension of due date for filing of return in FORM GSTR-3B for the month of May 2023 for the persons registered in the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the state of Gujarat upto 30th June 2023 Separate notification not issued by State
18 Seeks to extend the due date for furnishing FORM GSTR-1 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur Separate notification not issued by State
19 Seeks to extend the due date for furnishing FORM GSTR-3B for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur Separate notification not issued by State
20 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 Separate notification not issued by State
21 Seeks to extend the due date for furnishing FORM GSTR-7 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur Separate notification not issued by State
22 Seeks to extend amnesty for GSTR-4 non-filers Notification No.22/2023-State Tax
23 Seeks to extend time limit for application for revocation of cancellation of registration Notification No.23/2023-State Tax
24 Seeks to extend amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 Notification No.24/2023-State Tax
25 Seeks to extend amnesty for GSTR-9 non-filers Notification No.25/2023-State Tax
26 Seeks to extend amnesty for GSTR-10 non-filers Notification No.26/2023-State Tax
27 Seeks to notify the provisions of section 123 of the Finance Act, 2021 (13 of 2021) Separate notification not issued by State
28 Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023) Notification No.28/2023-State Tax
29 Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018 Notification No.29/2023-State Tax
30 Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods Notification No.30/2023-State Tax
31 Seeks to amend Notification No. 27/2022 dated 26.12.2022 Separate notification not issued by State
32 Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year Notification No.32/2023-State Tax
33 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.33/2023-State Tax
34 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.34/2023-State Tax
35 Seeks to appoint common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd Separate notification not issued by State
36 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.36./2023-State Tax
37 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.37/2023-State Tax
38 Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017 Notification No.38/2023-State Tax
39 Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017 Separate notification not issued by State
40 Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd Separate notification not issued by State
41 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 Separate notification not issued by State
42 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 Separate notification not issued by State
43 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 Separate notification not issued by State
44 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 Separate notification not issued by State
45 Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 Separate notification not issued by State
46 Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s Inkuat Infrasol Pvt. Ltd. Separate notification not issued by State
47 Seeks to amend Notification No. 30/2023-CT dated 31st July, 2023 Separate notification not issued by State
48 Seeks to notify the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 Notification No.48/2023-State Tax
49 Seeks to notify supply of online money gaming, supply of online gaming other than online money gaming and supply of actionable claims in casinos under section 15(5) of CGST Act Notification No.49/2023-State Tax
50 Seeks to amend Notification No. 66/2017-Central Tax dated 15.11.2017 to exclude specified actionable claims Notification No.50/2023-State Tax
51 Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023 Notification No.51/2023-State Tax
52 Seeks to make amendments (Fourth Amendment, 2023) to the CGST Rules, 2017 Notification No.52/2023-State Tax
53 Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023 Notification No.53/2023-State Tax
54 Seeks to amend Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh Separate notification not issued by State
55 Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu Separate notification not issued by State
56 Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act Notification No.56/2023-State Tax