Maharashtra Goods and Services Tax (Fourth Amendment) Rules, 2022
The Government of Maharashtra notified Maharashtra Goods and Services Tax (Fourth Amendment) Rules, 2022. The Rules seek to amend the Maharashtra Goods and Services Tax Rules, 2017. These Amendment Rules were published on 3rd January, 2023 and shall come into force from 1st December, 2022.
Government of Maharashtra issues a clarification regarding the place of supply of services by way of transportation of goods under IGST Act
Clarification regarding the place of supply of services by way of transportation of goods, including by mail or courier, where both the supplier and the recipient are located in India Integrated Goods and Services Tax Act, 2017.
CBIC determines rate of exchange of conversion of the foreign currencies relating to imported and exported goods
The Central Board of Indirect Taxes and Customs has determined the rate of exchange of conversion of each of the foreign currencies into Indian currency or vice versa. The notified rates of exchange shall will come into effect from 6th January, 2023. This rate of exchange of conversion of the foreign currencies relates to imported and exported goods.
CBIC amends its notification Appointment of Customs Airports for specified purposes
The Central Board of Indirect Taxes and Customs (CBIC) published a notification further amending the appointment of customs airports for specified purposes. This present notification was issued on 4th January, 2023. The Central Government has now appointed the airport at Agartala, situated in the State of Tripura, to be Customs airports for the purpose of loading and unloading of baggage.
Bihar Goods and Services Tax (Amendment) Act, 2022
The Government of Bihar published the Bihar Goods and Services Tax (Amendment) Act, 2022 to further amend the Bihar Goods and Services Tax Act 2017. The Act was published on 4th January, 2023 and will come into force on date appointed by the State Government.. The Amendment Act provides that a registered person shall not be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless the details of input tax credit in respect of the supply communicated to a such registered person has not been restricted.
Gujarat Govt. amends its exemption of intra-state supplies of goods under the Gujarat GST Act, 2017
The Government of Gujarat has issued an amendment to Notification dated June 30, 2017, on the exemption of intra-State supplies of goods under the Gujarat Goods and Services Tax Act, 2017. This amendment was issued on 31st December, 2022. The amendment provides for the inclusion of Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake other than rice bran in serial in the Schedule of the notification.
U.P. Govt. clarifies on the difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to FORM GSTR-2A for FY 2017-18 and 2018-19
The Government of Uttar Pradesh has issued a clarification to deal with the difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19. This clarification was issued on January 02, 2023. the officer of the actual recipient shall intimate the concerned jurisdictional tax authority of the registered person, whose GSTIN has been mentioned wrongly, that ITC on those transactions is required to be disallowed if claimed by such recipients in their FORM GSTR-3B.
CBIC notifies the manner of filing an application for refund by unregistered persons
This notification is intended to foster uniformity in the implementation of the provisions of the law across field formations. The notification was issued on 27th December, 2022.. According to the notification an unregistered person can apply for a refund and obtain temporary registration in specified circumstances.
CBIC clarifies on the entitlement of input tax credit where the place of supply of services by way of transportation of goods is in India
The Central Board of Indirect Taxes and Customs (CBIC) has issued several clarifications on the entitlement of input tax credit (ITC) where the place of supply of services by way of transportation of goods, including by mail or courier, and where location of the supplier as well as the recipient of services is in India.
Central Goods and Services Tax (Fifth Amendment) Rules, 2022
The Central Board of Indirect Taxes and Customs, (CBIC) has published the Central Goods and Services Tax (Fifth Amendment) Rules, 2022. The Amendment Rules were notified on 26th December, 2022 and have come into force on that date. The Rules seek to further amend the Central Goods and Services Tax Rules, 2017.
