|
Number |
Date |
Subject |
Download |
|
54/2023-Central Tax |
17-Nov-2023 |
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. |
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53/2023-Central Tax |
02-Nov-2023 |
Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023. |
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|
52/2023-Central Tax |
26-Oct-2023 |
Seeks to make amendments (Fourth Amendment, 2023) to the CGST Rules, 2017 |
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51/2023-Central Tax |
29-Sep-2023 |
Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023 |
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50/2023-Central Tax |
29-Sep-2023 |
Seeks to amend Notification No. 66/2017-Central Tax dated 15.11.2017 to exclude specified actionable claims |
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49/2023-Central Tax |
29-Sep-2023 |
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 |
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48/2023-Central Tax |
29-Sep-2023 |
Seeks to notify the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 |
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47/2023-Central Tax |
25-Sep-2023 |
Seeks to amend Notification No. 30/2023-CT dated 31st July, 2023 |
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46/2023-Central Tax |
18-Sep-2023 |
Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s Inkuat Infrasol Pvt. Ltd. |
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45/2023-Central Tax |
06-Sep-2023 |
Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017. |
Broadly, a refund claim under GST can be filed in following cases: (i) Refund of unutilised ITC in case of zero-rated supplies (Supply to SEZ unit/developer for authorised operations and Export of goods or services), (ii) Refund of tax paid on export of goods or services or both (iii) Excess balance in electronic cash ledger occurring on account of TCS collected by e-commerce operator (iv) Accumulation of credit in case of Inverted duty structure
Two years from the relevant date. The relevant date has been separately defined under the law as applicable in the above scenarios.
In case where any deficiency has been intimated by the officer, the amount debited at the time of filing of refund claim shall be recredited to electronic credit ledger. Further, in case where refund claim is rejected by the officer, the taxpayer can seek the recredit by filing an undertaking
Suspension of registration: One of the scenario under which registration status would appear to be suspended is in case where a taxpayer applies for cancellation of registration, from the date of submission of application or the date from which cancellation is sought till the date of completion of proceedings, the registration status would appear to be suspended
Cancellation of registration: In certain cases, registration can be cancelled by department. Such instances includes difference in GSTR-1 and GSTR-3B wherein the tax liability as per GSTR-1 appears to be higher, 1% of tax liability has not been discharged in cash i.e. as per Rule 86B etc.