GST Amnesty Scheme-52nd GST Council

 Amnesty Scheme for filing of appeals against demand orders in cases where appeal could not be filed within the allowable time period The Council has recommended providing an amnesty scheme through a special procedure under section 148 of CGST Act, 2017 for taxable persons, who could not file an appeal under section 107 of the said Act, […]

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Advisory on NEW Time limit for Reporting of Invoices on the IRP Portal

It is to update you that it has been decided by the GST Authority to impose a time limit of 30 days for reporting of invoices from date of invoice, on e-invoice portals. This time limit is applicable for taxpayers with AATO greater than or equal to 100 crores. Hence, the taxpayers in this category […]

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Allowing supplies to SEZ units/ developer for authorised operations for IGST refund route by amendment in Notification 01/2023-Integrated Tax dated 31.07.2023

The Council has recommended to amend Notification No. 1/2023-Integrated Tax dated 31.07.2023 w.e.f. 01.10.2023 so as to allow the suppliers to a Special Economic Zone developer or a Special Economic Zone unit for authorised operations to make supply of goods or services (except the commodities like pan masala, tobacco, gutkha, etc. mentioned in the Notification […]


 Clarification on various issues related to Place of Supply

The Council has recommended to issue a Circular to clarify the place of supply in respect of the following supply of services: (i) Supply of service of transportation of goods, including by mail or courier, in cases where the location of supplier or the location of recipient of services is outside India; (ii) Supply of […]

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Recommendations of 52nd GST Council Meeting

GST Council recommends amendments in conditions of appointment of President and Member of the proposed GST Appellate Tribunals regarding eligibility and age GST Council recommends nil rate for food preparation of millet flour in powder form and containing at least 70% millets by weight when sold in loose form, and 5% if sold in pre-packaged […]

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Time limit for Reporting Invoices on the IRP Portal

Extract from GST portal 13/09/2023  1.It is to inform you that it has been decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than 100 crores. 2.To ensure timely compliance, taxpayers in this category will not be allowed to report invoices […]

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Changes relating to Tax Collection at Source (TCS) on Liberalised Remittance Scheme (LRS) and on purchase of overseas tour program package

Circular No. 10 of 2023 F. No. 37 014212312023-TPL Government of lndia Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPLDivision) New Delhi, dated 30th June, 2023 Sub: Gircular to remove difficulty in implementation of changes relating to Tax Collection at Source (TCS) on Liberalised Remittance Scheme (LRS) and on purchase of […]