• Guidelines for second special All-India Drive against fake registrations

• Clarification regd. GST rates & classification (goods) based on GST Council's recommendations in its 53rd meeting

• Clarifications regd. applicability of GST on certain services

• Processing of refund applications filed by Canteen Stores Department (CSD).

• Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export.

• Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.

• Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.

• Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder

• Registered person whose aggregate turnover in FY 2023-24 is upto Rs 2 crores, exempted from filing annual return for the said FY

• Key decisions from 53rd GST Council meeting issued

• No GST on ESOPs issued by overseas holding company to employees of Indian subsidiary

• Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment.

• Time of supply on Annuity Payments under HAM Projects

• Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors

• Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017

• Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person.

• Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement.

• Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023

• Clarification on taxability of wreck and salvage values in motor insurance claims.

• Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value

• Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees.

• Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers

• Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons.

• Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit

• Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court

• Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities.

• Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply

• Guidelines for initiation of recovery proceedings before 3 months from date of service of demand order

• Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers issued

• Time limit for issuance of Show Cause Notice and passing of order in non-fraud cases for FYs 2018-19 & 2019-20 extended

• Generating and quoting of DIN/RFN in all GST department communications is made mandatory

• Strict compliance with serving notices and uploading orders electronically on the portal

• Amnesty Scheme for extension of appeal filing period in relief to taxpayers

• Clarification on taxability of personal guarantee and corporate guarantee

• Clarification regarding place of supply for transportation, co-location and advertisement services

• Clarification on admissibility of export remittances received in Special INR Vostro account

• Valuation of inter-corporate guarantee provided to banking company or financial institution

• Supplies made to SEZ units/developers allowed and eligible for refund under IGST route

• GST Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023 notified

• Constitution of State Benches of the GST Appellate Tribunal

• Rules notified for determining value of supply for online gaming and actionable claims in case of casinos

• Invoice Incentive Scheme 'Mera Bill Mera Adhikaar' to be launched from 01.09.2023

• GST leviable on supplies and actionable claims in casinos, horse racing and online gaming @ 28%

• Clarification on GST rates and classification of certain goods based on GST Council's 50th meeting

• Applicability of GST on certain services by directors and in cinema halls 

• Requirement of mandatory registration waived for persons supplying goods through an E-Commerce Operators, subject to certain conditions

• Goods may be exported on payment of IGST and refund can be claimed of the tax so paid

• Taxpayers having aggregate turnover in FY 2022-23 upto Rs 2 cr - exempt from filing annual return 

• No GST registration required for small dealers to supply goods through E Commerce Operator 

• Taxability of services provided by an office in one State to another office of same organisation in another State

• Clarification on e-invoicing

• Clarification on refunds

• Taxability of shares held in a subsidiary company by the holding company

• Availability of ITC - warranty replacement of parts and repair services during warranty period

• TCS liability under s. 52 - multiple e-commerce Operators in one transaction

• Clarification on ITC availed in Form GSTR-3B as compared to Form GSTR-2A ( period 01.04.2019 to 31.12.2021)

• Charging of interest under s. 50(3) - wrong availment of IGST credit and reversal thereof

• Guidelines for processing of applications for registration

• 2 Factor Authentication mandatory in e-invoice system/e-way bill for taxpayers with turnover > Rs 100 cr

• Standard Operating Procedure for scrutiny of returns from FY 2019-20 issued

• E-invoicing limit reduced to Rs 5 cr from 01.08.2023

• Guidelines for special all-India drive against fake GST registrations

• Time limit under s. 73(10) for issuing order increased by 3 months

• Amnesty to GSTR-10 non-filers

• Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers

• Amnesty for deemed withdrawal of assessment orders issued under s. 62

• Amendment in CGST Rules

• Aadhar authentication & biometric verification rules under GST amended

• Time limit for application for revocation of cancellation of registration extended

• Amnesty to GSTR-4 non-filers

• Changes in GST Compensation Cess Rate w.e.f 01.04.2023

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