Notification No. 38/2023 – Central Tax New DRC-01C under GST-for Mismatch in ITC in GST return. 88D Manner of dealing with difference in ITC available in auto-generated statement containing the details of ITC and that availed in return. Where the…

 Notification No. 34/2023–Central Tax New Exemption u/s 23 notified – NN 34/2023 dated 31 July 2023 On the recommendation of the Council, the Central Government hereby specifies the persons making supplies of goods through an electronic commerce operator who are…

 Notification No. 10/2023–Central Tax E-Invoicing applicability is reduced from 10 cr to 5 cr w.e.f 1 August 2023 E-invoicing is a method in which the GST Network (GSTN) generates and electronically authenticates B2B (business-to-business) invoices for use in GST returns…

 Notification. No. 05/2023-Central Tax (Rate), dated. 09.05.2023. Advisory on Filing of Declaration In Annexure V by Goods Transport Agency (GTA) opting to pay tax under forward charge mechanism. The Goods Transport Authority (GTA)s , every GTA service provider who has…

Dated: 13/04/2023 Updated Advisory: Time limit for Reporting Invoices on the IRP Portal It has been decided by the government to force a time limit for reporting old tax invoices on the E- invoice portal “Invoice registration portal (IRP)” for…

Dated:28/06/2023 Important Changes Regarding Liberalized Remittance Scheme (LRS) and Tax Collected at Source (TCS) The Liberalized Remittance Scheme (LRS)’s new Tax Collected at Source (TCS) rule, which includes a higher rate of 20% on overseas remittances, has been postponed by…

DRC-01B Intimation of difference in liability reported in GSTR 1/IFF and GSTR 3B/3BQ Intimation of difference in liability reported in form GSTR 1/ IFF or in form GSTR 3B of output supplies and that reported in return. The system will…

General Circular no.06/2023 Dated 21 June Relaxation in paying additional fees in case of delay in filing DPT-3 for Financial Year ended on 31st March 2o23 up to 31st July 2023. The Ministry of Corporate Affairs has recently extended the…

Circular Number 9/2023- Dt: 28th June 2023 Extension of due date for filing of TDS & TCS return form i.e 26Q, 27Q and 27EQ. for the First Quarter till 30th September 2023. The Central Board of Direct Tax (CBDT) has…

Notification Number 17/2023- Central Tax Dt: 27th June 2023 News extension of due date of filing of form GSTR-3B for the month of May 2023 for the persons registered in the districts of kutch, Jamangar, Morbi, Patan and Bana Skanatha…