GST Notifications

EXTRAORDINARY PART II —Section 3 —Sub-section ( i) PUBLISHED BY AUTHORITY No. 407] NEW DELHI, MONDAY, JULY 17, 2023/ASHADHA 26, 194 5 CG-DL-E-17072023-247376 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ) NOTIFICATION New Delhi, the 17th July, 2023 No. 18/2023 - CENTRAL TAX G.S.R. 506(E). —In exercise of the powers conferred by the proviso to sub -section (1) of section 37 read with section 1 68 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 83/2020 – Central Tax, dated the 10th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i) vide number G.S.R. 699(E), dated the 10th November, 2020, namely: — In the said notification, in the f ourth proviso :- (i) for the words, letter and figure “tax periods April 2023 and May 2023” , the words, letter and figure “tax periods April 2023, May 2023 and June 2023” shall be substituted; (ii) for the words, letters and figure “thirtieth day of June, 2 023”, the words, letter and figure “ thirty -first day of July, 2023 ” shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 30th day of June, 2023. [F. No. CBIC -20006/10/2023 -GST] ALOK KUMAR , Direc tor Note : The principal notification No. 83/2020 –Central Tax, dated the 10th November, 2020 was published in the Gazette of India, Extraordinary vide number G.S.R. 699(E), dated the 10th November, 2020 and was last amended by notificati on No. 14/2023 –Central Tax, dated the 19th June, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 448(E), dated the 19th June, 2023. NOTIFICATION New Delhi, the 17th July, 2023 No. 19/2023 – CENTRAL TAX G.S.R. 507(E).—In exercise of th e powers conferred by sub -section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2023 – Central Tax, dated the 24th May, 2023 , published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i) vide number G.S.R. 385(E), dated the 24th May, 2023 , namel y: — (i) for the words, letter and figure “months of April, 2023 and May, 2023” the words, letter and figure “months of April, 2023, May, 2023 and June, 2023” shall be substituted; (ii) for the words, letters and figure “thirtieth day of June, 2023 ”, the w ords, letter and figure “ thirty -first day of July, 2023” shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 30th day of June, 2023. [F. No. CBIC -20006/10/2023 -GST] ALOK KUMAR , Director Note : The principal notification No. 12/2023 –Central Tax, dated the 24th May, 2023 was published in the Gazette of India, Extraordinary vide number G.S.R. 385(E), dated the 24th May, 2023 and was last amended by notification No. 15/2023 –Centr al Tax, dated the 19th June, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 449(E), dated the 19th June, 2023. NOTIFICATION New Delhi, the 17th July, 2023 No. 20/2023 – CENTRAL TAX G.S.R. 508 (E).—In exercise of t he powers conferred by sub -section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the due date for furnishing the return in FORM GSTR -3B for the quarte r ending June, 2023 till the thirty -first day of July, 2023, for the registered persons whose principal place of business is in the State of Manipur and are required to furnish return under proviso to sub -section (1) of section 39 read with clause (ii) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017. [F. No. CBIC -20006/10/2023 -GST] ALOK KUMAR , Director NOTIFICATION New Delhi, the 17th July, 2023 No. 21/2023–CENTRAL TAX G.S.R. 509 (E).—In exe rcise of the powers conferred by sub -section (6) of section 39 read with section 168 of the Central Goods and Servi ces Tax Act, 2017 (12 of 2017) , the Commissioner hereby makes the following further amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 26/2019 –Central Tax, dated the 28th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i) vide number G.S.R.452(E), dated the 28th June , 2019, namely: – In the said notification, in the first paragraph, in the fifth proviso: - (i) for the words, letter and figure “months of April 2023 and May 2023” the words, letter and figure “months of April 2023, May 2023 and June 2023” shall be substitu ted; (ii) for the words, letters and figure “thirtieth day of June, 2023 ”, the words, letter and figure “ thirty -first day of July, 2023” shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 30th day of June, 2023. [F. No. CBIC -20006/10/2023 -GST] ALOK KUMAR , Director Note : The principal notification No. 26/2019 –Central Tax, dated the 28thJune, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 452(E), dated the 28th June, 2019 and was last amended by notification No. 16/2023 –Central Tax, dated the 19th June, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 450(E), dated the 19th June, 2023. NOTIFICATION New Delhi, the 17th July, 2023 No. 22/2023 – CENTRAL TAX G.S.R. 510(E). —In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, the M inistry of Finance (Department of Revenue), No. 73/2017 – Central Tax, dated the 29th December, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 1600(E), dated the 29th December, 2017, namely: — In the said notification, in the seventh proviso , for the words, letter and figure “ 30th day of June, 2023 ” the words, letter and figure “31st day of Aug ust, 2023” shall be substituted. 2. This notification shall be deemed to have come into force with effe ct from the 30th day of June, 2023. [F. No. CBIC -20006/10/2023 -GST] ALOK KUMAR , Director Note : The principal notification No. 73/2017 – Central Tax, dated the 29th December, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, S ub-section (i), vide number G .S.R. 1600(E), dated the 29th December, 2017 and was last amended vide notification number 02/2023 – Central Tax, dated the 31st March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i ), vide number G.S.R. 245(E), dated the 31st March, 2023. NOTIFICATION New Delhi, the 17th July, 2023 No. 23/2023 – CENTRAL TAX G.S.R. 51 1(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Governmen t of India, the Ministry of Finance (Department of Revenue), No. 03/2023 – Central Tax, dated the 31st March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 246(E), dated the 31st March, 2023, namely: — In the said notification, for the words, letter and figure “ 30th day of June, 2023 ” the words, letter and figure “31st day of Aug ust, 2023” shall be substituted. 2. This notification shall be deemed to have come into force with effect f rom the 30th day of June, 2023. [F. No. CBIC -20006/10/2023 -GST] ALOK KUMAR , Director Note : The principal notification No. 03/2023 – Central Tax, dated the 31st March, 2023 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 246(E), dated the 31st March, 2023. NOTIFICATION New Delhi, the 17th July, 2023 No. 24/2023 – CENTRAL TAX G.S.R. 51 2(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes th e following further amendments in the notification of the Government of India, the Ministry of Finance (Department of Revenue), No. 06/2023 – Central Tax, dated the 31st March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 249(E), dated the 31st March, 2023, namely: — In the said notification, for the words, letter and figure “ 30th day of June, 2023 ” the words, letter and figure “31st day of August, 2023” shall be substituted. 2. This notifica tion shall be deemed to have come into force with effect from the 30th day of June, 2023. [F. No. CBIC -20006/10/2023 -GST] ALOK KUMAR , Director Note : The principal notification No. 06/2023 – Central Tax, dated the 31st March, 2023 was published i n the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R . 249(E), dated the 31st March, 2023. NOTIFICATION New Delhi, the 17th July, 2023 No. 25/2023 – CENTRAL TAX G.S.R. 51 3(E).—In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 20 17), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, the Ministry of Finance (Department of Revenue), No. 0 7/2023 – Central Tax, dated the 31st Marc h, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 250(E), dated the 31st March, 2023, namely: — In the said notification, in the proviso, for the words, letter and figure “ 30th day of June, 20 23” the words, letter and figure “ 31st day of Aug ust, 2023” shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 30th day of June, 2023. [F. No. CBIC -20006/10/2023 -GST] ALOK KUMAR , Director Note : The principal notification No. 07/2023 – Central Tax, dated the 31st March, 2023 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R . 250(E), dated the 31st March, 2023. Uploaded by Dte. of P rinting at Government of India Press, Ring Road, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.