NOTIFICATIONS

Notification No. Subject
Notification No. 31/2018-Central Tax, dt. 06.08.2018 Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

CIRCULARS

Circular No. Subject

Circular No. 199/11/2023-GST dt. 17.07.2023 (Sl No. 2/3)

 Clarification regarding 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.
Circular No. 95/14/2019-GST dt. 28.03.2019 Verification of applications for grant of new registration.
Circular No.36/10/2018-GST dt. 13.03.2018 Processing of refund application for UIN entities.
Circular No. 16/16/2017-GST dt. 15.11.2017 Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
Circular No.1/2017-GST dt. 26.06.2017 Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder.

INSTRUCTIONS

Instruction No. Subject
Instruction No. 03/2023-GST dt. 14.06.2023 Guidelines for processing of applications for registration.

PORTAL RELATED UPDATES

Date Subject
19.09.2023 Advisory: Geocoding Functionality for the Additional Place of Business
07.07.2023 Important Update: Geocoding Functionality Now Live for All States and Union Territories
24.02.2023 Advisory on Geocoding of Address of Principal Place of Business

PRESS RELEASE

Date

Subject
21.07.2018 Press Release on Recommendations on opening of migration window made during the 28th meeting of the GST Council
21.07.2018 [Para 2(5)] Press Release on Recommendations made during the 28th meeting of the GST Council  
08.07.2017 Press Release on Clarification on migration, new registration, opting for composition scheme, and issue of Bills of supply
15.07.2017 Press Release on Provisions related to registration in GST regime

COMMUNITY INSIGHTS

Topic

Publish Date

Geocoding Address - A Step to Ensure the Accuracy of Address in GSTN records

Verification of the authenticity of address of the taxpayer is very important before granting any new GST registration or updating any new place of business in existing registration. Accordingly, to confirm the accuracy of the address details recorded in the Goods and Services Tax Network (GSTN) and streamline the address location and the verification process, a feature, i.e., ‘Geocoding of address’, was introduced on the GST portal...................... Read More

 30.01.2025

CASE LAW

Particulars

One liner
2018(10)LCX0023

Bombay High Court

Shafi Khan Khokhar

  Two parallel proceedings / enquiries under the same subject are without jurisdiction.