Notification no. 01-2023 – Compensation Cess dated 31.03.2023
late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the return in FORM GSTR-4
Category: GST Notification Comp Cess
Notification no. 1/2023 – Compensation Cess (Rate) dated 28.02.2023
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No.1/ 2023 – Compensation Cess (Rate) New Delhi, the 28th February, 2023 G.S.R. 153(E).—In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services…
Period for levy and collection of Compensation Cess extended till March 31, 2026
CBIC has issued Notification No. 1/2022–Compensation Cess dated 24.06.2022 to recommend rule called Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 to be effective from 01.07.2022. The rule extends the period for levy and collection…