Government issued Various Notifications and Circulars on July 17, 2023 as per recommendations of the 50th Meeting of the GST Council was held on July 11, 2023 in New Delhi:

Notifications:

Extension of various Amnesty Schemes for nonfilers of GSTR4, GSTR9 & GSTR10 till August 31, 2023

✔ Notification No. 22/2023 Central Tax: Due date of the Amnesty Scheme to GSTR4 nonfilers was extended to August 31, 2023
✔ Notification No. 23/2023 Central Tax: Due Date for the Extension of the time limit for the application for revocation of cancellation of registration was extended to August 31, 2023
✔ Notification No. 24/2023 Central Tax: Due Date for the Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 was extended to August 31, 2023
✔ Notification No. 25/2023 Central Tax: Due date of the Amnesty Scheme to GSTR9 nonfilers was extended to August 31, 2023
✔ Notification No. 26/2023 Central Tax: Due date of the Amnesty Scheme to GSTR10 nonfilers was extended to August 31, 2023
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✔ Notification No. 18/2023 Central Tax: Govt. further extends the due date for filing GSTR1 for April, May & June 2023 in Manipur till July 31, 2023
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✔ Notification No. 19/2023 Central Tax: Govt. further extends the due date for filing GSTR3B for April, May & June 2023 in Manipur till July 31, 2023
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✔ Notification No. 20/2023 Central Tax: Govt. extends the due date for filing GSTR3B for the quarter ending June, 2023 in Manipur till July 31, 2023
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✔ Notification No. 21/2023 Central Tax: Govt. further extends the due date for filing GSTR7 for April, May & June 2023 in Manipur till July 31, 2023
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Circulars:

Circular No. 192/04/2023GST: Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof
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Circular No. 193/05/2023GST: Clarification to deal with the difference in Input Tax Credit (ITC) availed in FORM GSTR3B as compared to that detailed in FORM GSTR2A for the period April 01, 2019 to December 31, 2021
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Circular No. 194/06/2023GST: Clarification on TCS liability under Section 52 of the CGST Act, 2017 in case of multiple Ecommerce Operators in one transaction
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Circular No. 195/07/2023GST: Clarification on the availability of ITC in respect of warranty replacement of parts and repair services during the warranty period
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Circular No. 196/08/2023GST: Clarification on the taxability of shares held in a subsidiary company by the holding company
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Circular No. 197/09/2023 GST: Clarification on various issues relating to GST refunds
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Circular No. 198/10/2023GST: Clarification on the issue pertaining to einvoice
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Circular No. 199/11/2023GST: Clarification regarding the taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons
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