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November 2023

Recent Developments in GST

By G.G. Goyal, Chartered Accountant
C.B. Thakar, Advocate
Reading Time 16 mins

A. NOTIFICATIONS

1. The Government has issued a notification bearing no. S.O.4073(E) dated 14th September, 2023, by which the constitution of State Benches of GST Appellate Tribunal are notified.

2. Notification No. 46/2023-Central Tax dated 18th September, 2023

The above notification seeks to appoint a common adjudicating authority in respect of show cause notice/s issued in favour of M/s Inkuat Infrasol Pvt. Ltd.

3. Notification No. 47/2023-Central Tax dated 25th September, 2023

By the above notification, the amendment is made in notification no. 30/2023-CT, dated 31st July, 2023. By notification no. 30/2023, special procedure is prescribed in respect of products specified in Schedule to the said notification, like Pan Masala, etc. By the above amendment notification, the effective date for the implication of notification no. 30/2023 is specified as 1st January, 2024.

4. Notification No. 48/2023-Central Tax dated 29th September, 2023

By the above notification, the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 (30 of 2023) are notified to be effective from 1st O

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