The ESIC vide gazette notification dated 03 May, 2023 has fixed the 01/04/2023 as the date from which the medical benefits under the the Gujarat Employees’ State Insurance (Medical Benefit) Rules, 1964 shall be extended to the families of insured persons in following areas:
Late fee for delay in furnishing of FORM GSTR-9C
The CBIC clarified that the term “annual return” under Section 44 of the CGST Act includes both GSTR-9 and GSTR-9C wherever applicable.