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Chamber Research By The Judges Post Conclusion Of Hearing – Whether Justified?
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January 2024

Recent Developments in GST

By G. G. Goyal, Chartered Accountant | C. B. Thakar, Advocate

Reading Time 26 mins

A. NOTIFICATION

Notification No. 54/2023-Central Tax

dated 17th November, 2023

By above notification, the notification 27/2022 dated 26th December, 2022, is amended to notify Biometric Based Aadhaar authentication for GST registration in Andhra Pradesh.

B. ADVISORY / INSTRUCTIONS

a) The GSTN has issued Advisory dated 14th November, 2023, for Online Compliance pertaining to ITC mismatch-GST-DRC-01C.

b) Further Advisory dated 14th November, 2023, regarding ITC reversal on account of Rule 37(A) is issued.

c) Advisories dated 10th November, 2023, and 28th November, 2023, regarding procedure for provision related to the amnesty for tax payers who missed the appeal filing deadlines for the orders passed on or before 31st March, 2023, are issued.

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January 2024

Recent Developments in GST

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