Special procedure for Certain Processes [Section 148]

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....o be followed by such persons including those with regard to registration, furnishing of return, payment of tax and administration of such persons. Important Notifications * The following special procedure to be followed by a registered person engaged in manufacturing of the goods. [ Notification No. 30/2023-Central Tax dated 31st July 2023 ] For Example : 1. Notification No 66/2017 - Central....

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.... 2. Notification No. 30/2019 as regarding Exemption from Furnishing of annual return/ statement * Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services from a place outside india to a person in india 3. Notification No.09/2020 as regarding exemption from furnishing reconciliation stateme....

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....for non-filer of GST returns * As per section 62, where GST Returns are filed with in 30 days (60 days as per amendment by Finance Act, 2023) from the date of assessment order, then such assessment shall be withdrawn automatically by operation of law. * Now the Notification No. 06/2023 relaxes the conditions of 30 days where the assessment order has been issued on or before the 28th day of Fe....