GST Updates
Deepali Mehta
Notifications
Notifications NO 41-44-CT dated 25.08.2023 for extending the date of filing of GSTR1, GSTR3B and
GSTR7 in the state of Manipur for the period April 23 to July 23 to 25.08.2023
Extending the date f Quarter ended June 2023 to 25th Day of august 2023
Notification No 45-CT dated 06.09.2023: Seeks to make amendments (Third Amendment, 2023) to the
CGST Rules, 2017. They shall come into force on such date as the Central Government may, by notification in the
Official Gazette, appoint.
Insertion of Rule 31B & 31C – in valuation rules:
“31B. Value of supply in case of online gaming including online money gaming.–
Notwithstanding anything contained in this chapter, the value of supply of online gaming, including supply of
actionable claims involved in online money gaming, sha.......