Notifications issued by CBIC dated 31.07.2023

Following notifications issued by CBIC on 31.07.2023

Notification no. 27/2023 – Central Tax : Seeks to notify the provisions of section 123 of the Finance Act, 2021 (13 of 2021).

Notification no. 28/2023 – Central Tax : Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023).

Notification no. 29/2023 – Central Tax : Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018.

Notification no. 30/2023 – Central Tax : Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods.

Notification no. 31/2023 – Central Tax : Seeks to amend Notification No. 27/2022 dated 26.12.2022.

Notification no. 32/2023 – Central Tax : Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year.

Notification no. 33/2023 – Central Tax : Seeks to notify “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the CGST Act, 2017.

Notification no. 34/2023 – Central Tax : Seeks to waive the requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions.

Notification no. 1/2023 – Integrated Tax :

Notification no. 35/2023 – Central Tax : Seeks to appoint common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd.