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A. AMENDMENT TO CGST ACT
Act No. 48 of 2023 dated 28th December, 2023
By this Act, CGST Act is amended. The amendment is relating to appointment and age limits of the Members of GST Appellate Tribunal. Amongst others, the Advocate is also eligible to appointment as member subject to fulfillment of other conditions.
B. NOTIFICATIONS
i) Notification No. 55/2023-Central Tax dated 20th December, 2023
By above notification, due date for filing of return in FORM GSTR-3B for the month of November 2023 for the persons registered in certain districts of Tamil Nadu is extended till 27th December, 2023.
ii) Notification No. 56/2023-Central Tax dated 28th December, 2023
By above notification, dates for specified compliances are extended in exercise of powers under section 168A of CGST Act. The time limit specified for issuing orders under section 73(10) for the year 2018–19 is extended till 30th April, 2024, and for the year 2019–20 till 31st August, 2024.
iii) Notification No. S.O.1(E), dated 29th December, 2023
By this noti
