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July 2023

Recent Developments in GST

By G. G. Goyal, Chartered Accountant
C. B. Thakar, Advocate
Reading Time 21 mins
A. NOTIFICATIONS 1.    Notification No.11/2023-Central Tax dated 24th May, 2023 The above notification seeks to extend the due date, for furnishing return in Form GSTR-1 for the month April 2023, to 31st May, 2023 for registered persons whose principal place of business is in the State of Manipur. 2.     Notification No.12/2023-Central Tax dated 24th May, 2023 The above notification seeks to extend the due date, for furnishing return in Form GSTR-3B for the month April 2023, to 31st May, 2023 for registered persons whose principal place of business is in the State of Manipur.   3.     Notification No.13/2023-Central Tax dated 24th May, 2023 The above notification seeks to extend the due date, for furnishing return in Form GSTR-7 for the month April 2023, to 31st May, 2023 for registered persons whose principal place of business is in the State of Manipur. B. INSTRUCTIONS i)    Instruction No.2/2023-24 (GST) dated 26th May, 2023 By above instruction, guidelines about Standard Operating Procedure for Scrutiny of Returns, for F.Y. 2019-2020 onwards, are made available on the ACES-GST application. C. ADVANCE RULINGS 24 Gandour India Food Processing Pvt Ltd (A. R. Com/03/2022 dated 14th September, 2022) TSAAR  No.53/2022 (Telangana) Classific
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