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GST Notifications, Circulars...


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Instruction No. 01/2023-GST Central Tax


4 May, 2023
CBIC Guidelines for Special All-India Drive against fake registrations.
Reference:

GSTR-1,

Act


3 Apr, 2023
GST Act & Rules e-book (Amended upto Finance Act, 2023)

- Contains all amendments since 2017.

Notification No. 07/2023 Central Tax


31 Mar, 2023
Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers.

Notification No. 06/2023 Central Tax


31 Mar, 2023
Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62.

Notification No. 05/2023 Central Tax


31 Mar, 2023
Seeks to amend Notification No. 27/2022 dated 26.12.2022
Reference:

Rule 8(4B),

Notification No. 03/2023 Central Tax


31 Mar, 2023
Extension of time limit for application for revocation of cancellation of registration.
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20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).