Applicants for GST registration from A.P is exempted from biometric Aadhar authentication
The persons applying for GST registration residing in A.P, Gujarat or Puducherry are exempted from the requirement to obtain Aadhar authentication using biometric system and photograph.
CBIC allows advance assessment of Courier Shipping Bills
Based on the inputs from the stakeholders and with a view to further enhancing the ease of doing business, it has been decided to provide for advance assessment of Courier Shipping Bills on the Express Cargo Clearance System (ECCS).
CBIC clarification regarding authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022
The Department of Post vide order dated 11.10.2023 has authorized 170 more booking post offices to accept consignments for export. The list of booking post offices and the corresponding Foreign Post Offices is provided in the circular.
CBIC extends the timeline for filing appeals against orders of GST officers
CBIC on 2nd November, 2023 has notified that taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March, 2023 under section 73 or 74 of the said Act, and the taxable persons whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period are allowed file an appeal against the order in FORM GST APL-01
Revised the rate of import tariff for Gold, Silver, Edible oils
This notification shall come into force with effect from the 01st day of November, 2023.
Clarifications regarding applicability of GST on certain services
Clarification, with reference to GST levy, related to the following issues are being issued through this circular. i. Whether ‘same line of business’ in case of passenger transport service and renting of motor vehicles includes leasing of motor vehicles without operators. ii. Whether GST is applicable on reimbursement of electricity charges received by real estate companies, malls, airport operators etc. from their lessees/occupants. iii. Whether job work for processing of “Barley” into “Malted Barley” attracts GST@5% as applicable to “job work in relation to food and food products” or 18% as applicable on “job work in relation to manufacture of alcoholic liquor for human consumption”. iv. Whether District Mineral Foundations Trusts (DMFTs) set up by the State Governments are Governmental Authorities and thus eligible for the same exemptions from GST as available to any other Governmental Authority. v. Whether supply of pure services and composite supplies by way of horticulture/horticulture works(where the value of goods constitutes not more than 25 per
cent of the total value of supply) made to CPWD are eligible for exemption from GST under Sr. No. 3 and 3A of Notification no 12/2017-CTR dated 28.06.2017.
Clarification regarding determination of place of supply
The place of supply of service provided by way of supply of sale of space on hoarding/ structure for advertising or for grant of rights to use the hoarding/ structure for advertising in this case would be the location where such hoarding/ structure is located.
CBIC Clarification relating to export of services
It is clarified that the Indian exporters, undertaking export of services, can be paid the export proceeds in INR from the Special Rupee Vostro Accounts of correspondent bank(s)of the partner trading country, opened by AD banks, subject to the conditions/ restrictions mentioned in Foreign Trade Policy,2023 & extant RBI Circulars.
Central Goods and Services Tax (Fourth Amendment) Rules, 2023
The amendment has revised the FORM GST REG-08 – Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source.
Waiver of Late Fee in regards to furnishing returns under the Delhi Goods and Services Act, 2017
The Lieutenant Governor of Delhi has issued a Notification dated, 11th October, 2023 in regard to the waiver of late fee for the furnishing of the Annual Return for the year of 2023. This Notification is said to be enforced from 30th June, 2023.
