• Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers issued

• Time limit for issuance of Show Cause Notice and passing of order in non-fraud cases for FYs 2018-19 & 2019-20 extended

• Generating and quoting of DIN/RFN in all GST department communications is made mandatory

• Strict compliance with serving notices and uploading orders electronically on the portal

• Amnesty Scheme for extension of appeal filing period in relief to taxpayers

• Clarification on taxability of personal guarantee and corporate guarantee

• Clarification regarding place of supply for transportation, co-location and advertisement services

• Clarification on admissibility of export remittances received in Special INR Vostro account

• Valuation of inter-corporate guarantee provided to banking company or financial institution

• Supplies made to SEZ units/developers allowed and eligible for refund under IGST route

• GST Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023 notified

• Constitution of State Benches of the GST Appellate Tribunal

• Rules notified for determining value of supply for online gaming and actionable claims in case of casinos

• Invoice Incentive Scheme 'Mera Bill Mera Adhikaar' to be launched from 01.09.2023

• GST leviable on supplies and actionable claims in casinos, horse racing and online gaming @ 28%

• Clarification on GST rates and classification of certain goods based on GST Council's 50th meeting

• Applicability of GST on certain services by directors and in cinema halls 

• Requirement of mandatory registration waived for persons supplying goods through an E-Commerce Operators, subject to certain conditions

• Goods may be exported on payment of IGST and refund can be claimed of the tax so paid

• Taxpayers having aggregate turnover in FY 2022-23 upto Rs 2 cr - exempt from filing annual return 

• No GST registration required for small dealers to supply goods through E Commerce Operator 

• Taxability of services provided by an office in one State to another office of same organisation in another State

• Clarification on e-invoicing

• Clarification on refunds

• Taxability of shares held in a subsidiary company by the holding company

• Availability of ITC - warranty replacement of parts and repair services during warranty period

• TCS liability under s. 52 - multiple e-commerce Operators in one transaction

• Clarification on ITC availed in Form GSTR-3B as compared to Form GSTR-2A ( period 01.04.2019 to 31.12.2021)

• Charging of interest under s. 50(3) - wrong availment of IGST credit and reversal thereof

• Guidelines for processing of applications for registration

• 2 Factor Authentication mandatory in e-invoice system/e-way bill for taxpayers with turnover > Rs 100 cr

• Standard Operating Procedure for scrutiny of returns from FY 2019-20 issued

• E-invoicing limit reduced to Rs 5 cr from 01.08.2023

• Guidelines for special all-India drive against fake GST registrations

• Time limit under s. 73(10) for issuing order increased by 3 months

• Amnesty to GSTR-10 non-filers

• Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers

• Amnesty for deemed withdrawal of assessment orders issued under s. 62

• Amendment in CGST Rules

• Aadhar authentication & biometric verification rules under GST amended

• Time limit for application for revocation of cancellation of registration extended

• Amnesty to GSTR-4 non-filers

• Changes in GST Compensation Cess Rate w.e.f 01.04.2023

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