Key Highlights Of GST Notifications And Clarification Circulars

Notification Updates

Notification 45/2023 – Central Tax – dated 6 September 2023; Notifications 49/2023 and 51/2023 – Central Tax – dated 29 September 2023 (Notification No.51 supercedes Notification No.45)

The Central Board of Indirect Taxes and Customs (CBIC) has notified amendments to the CGST Rules through Central Goods and Services Tax (Third Amendment) Rules, 2023. Effective from 1 October 2023, the key amendments are summarized below:

In both of the above cases,

1. Any amount returned or refunded by the supplier to the player shall not be deductible from the value of the supply, and
2. Any amount received by the player by winning any game, scheme, competition or any other activity that is used for playing in a further event without withdrawing shall not be considered as the amount paid to or deposited with the supplier by or on behalf of the said player."

There are various changes made to the Form prescribed under CGST Rules

Notification 46/2023 – Central Tax – dated 18 September 2023

The CBIC has appointed adjudicating authority in respect of the notice issued to M/s Inkuat Infrasol Pvt. Ltd.

Notification 47/2023 – Central Tax – dated 25 September 2023

The CBIC had earlier notified special procedure vide Notification 30/2023 – Central Tax – dated 31 July 2023 to be followed by registered persons engaged in manufacturing of Pan Masala and Tobacco products. Now, the implementation of said new procedure has been postponed and will be effective from 1 January 2024.

Notifications 48/2023 – Central Tax and 02/2023 – Integrated Tax – dated 29 September 2023

The CBIC has notified that the Central Goods and Services Tax (Amendment) Act, 2023 (30 of 2023) and Integrated Goods and Services Tax (Amendment) Act, 2023 (31 of 2023), shall come into force from 1 October 2023.

Notification 50/2023 – Central Tax – dated 29 September 2023

The CBIC has amended Notification 66/2017– Central Tax – dated 15 November 2017 to exclude suppliers registered under the Composition Scheme making a supply of "specified actionable claims" such as those relating to betting, gambling, horse racing and online money gaming for determining the time of supply.

Notification 03/2023 – Integrated Tax – dated 29 September 2023

The CBIC has notified the supply of online money gaming as the goods on import of which the proviso to Section 5(1) of the IGST Act shall not apply but on which IGST shall be levied and collected under Section 5(1) of said Act.

Notification 04/2023 – Integrated Tax – dated 29 September 2023

The CBIC has notified the Principal Commissioner of Central Tax, Bengaluru West and all the officers subordinate to him as the officers empowered to grant registration in case of supply of online money gaming provided or agreed to be provided by a person located in non-taxable territory and received by a person in India.

Notifications 11/2023 – Central Tax (Rate) & 14/2023 – Integrated Tax(Rate) – dated 29 September 2023

The CBIC has amended Notifications 1/2017– Central Tax (Rate) and 1/2017– Integrated Tax (Rate) – dated 28 June 2017 to specify CGST and IGST rates of 14% and 28% respectively on "specified actionable claims."

Notifications 11/2023 and 13/2023 – Integrated Tax (Rate) – dated 26 September 2023

The CBIC has amended Notifications 8/2017and 10/2017– Integrated Tax (Rate) – dated 28 June 2017 to grant exemption with effect from 1 October 2023 from payment of 5% IGST under the Reverse Charge Mechanism (RCM) for the supply of services pertaining to goods imported via ocean freight.

Notification 12/2023 – Integrated Tax (Rate) – dated 26 September 2023

The CBIC has amended Notification 9/2017– Integrated Tax (Rate) – dated 28 June 2017 to revoke IGST exemption with effect from 1 October 2023 for Online Information and Database Access or Retrieval (OIDAR) services provided by a supplier located in non-taxable territory to specified recipients including governmental entities and individuals in relation to any purpose other than commerce, industry or any other business or profession.

Technical Updates

Time limit for Reporting Invoices on the IRP Portal

The Goods and Services Tax Network (GSTN) has announced a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with Aggregate Annual Turnover (AATO) greater than INR 1 billion. Taxpayers in this category will not be allowed to report invoices (including credit & debit notes) older than 30 days from the date of reporting. GSTN has proposed to implement the same from 1 November 2023 onwards.

Geocoding Functionality for the Additional Place of Business

The geocoding functionality for the "Additional Place of Business" address is now active on the GST portal across all States and Union Territories and builds upon functionality implemented earlier for the principal place of business. The advisory provides a brief guide for accessing, using and viewing this feature. It also specifies that this is a one-time submission and address revisions are not permitted.

Temporary/Short Period Pause in e-Invoice Auto Population into GSTR-1

Consequent to essential system upgrades involving the implementation of e-Invoice JSON download functionality, the auto-population of e-Invoice in GSTR-1 was temporarily halted from 26 September 2023 to 29 September 2023 from all six IRP portals. The said data was subsequently auto-populated on 30 September 2023.

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