RECOMMENDATIONS OF 51ST GST COUNCIL MEETING, dated 02.08.2023.
CBIC Seeks to notify all goods or services which may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid.
CBIC Seeks to notify the provisions of section 123 of the Finance Act, 2021 (13 of 2021).
CBIC Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023).
CBIC Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018.
CBIC Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods.
CBIC Seeks to amend Notification No. 27/2022 dated 26.12.2022.
CBIC Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year.
CBIC Seeks to notify “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the CGST Act, 2017.
CBIC Seeks to waive the requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions.
CBIC Seeks to appoint common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd.