The GST Council recommended various changes in the GST laws. In line with the recommendations of the GST Council Meeting, CBIC has come up with following Notifications dated 31-07-2023 and 04-08-2023 and Circulars dated 01-08-2023. The analysis of such Notifications and Circulars has been enclosed for your ready reference.
| Notification No. | Date | Content |
| 27/2023-CT | 31-Jul-2023 | Seeks to bring into force provisions of section 123 of the Finance Act, 2021 |
| 28/2023-CT | 31-Jul-2023 | Seeks to bring in force various sections of Finance Act, 2023 |
| 29/2023-CT | 31-Jul-2023 | Seeks to provide the provisions for Manual filing of Appeals against the order passed in respect of TRAN-1/ TRAN-2 |
| 30/2023-CT | 31-Jul-2023 | CBIC notified special procedure to be followed by the manufacturers of tobacco, pan masala & other similar items inter alia for registration of machines and for filing of special monthly returns |
| 31/2023-CT | 31-Jul-2023 | Applicability of biometric based Aadhaar authentication extended to Puducherry |
| 32/2023-CT | 31-Jul-2023 | Seeks to provide exemption from filing of Annual Return |
| 33/2023-CT | 31-Jul-2023 | Consent based sharing of information by the common portal through ‘Account Aggregator’ |
| 34/2023-CT | 31-Jul-2023 | Requirement of mandatory registration waived for persons supplying goods through an ECO |
| 35/2023-CT | 31-Jul-2023 | Appointment of Adjudicating Authorities u/n CGST Act and IGST Act. |
| 01/2023-IT | 31-Jul-2023 | Government notifies goods which may be exported on payment of IGST, and the refund can be claimed of the tax so paid |
| 36/2023-CT | 04-Aug-2023 | Seeks to provide the special procedures for E-commerce operators in respect of Composition Taxpayers |
| 37/2023-CT | 04-Aug-2023 | Seeks to provide the special procedures for E-commerce operators in respect of Unregistered Persons |
| 38/2023-CT | 04-Aug-2023 | Seeks to amend CGST Rules, 2017 |
| Circular No. | Date | Clarification |
| 201/13/2023-GST | 01-Aug-2023 | Clarifications regarding applicability of GST on certain services |
| 200/12/2023-GST | 01-Aug-2023 | Clarifications regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting |