1. Transporters will not be required to file declaration every year for paying GST under forward charge. Once the declaration filled for any year, it will be applicable to all subsequent years, till the date another declaration filled for withdraw.
2. No RCM on services supplied by a director to the company in his private or personal capacity (not as a director) such as renting immovable property to the company.
3. Government extended the special procedure mentioned in CBIC Circular No. 183/15/2022-GST dt. 27.12.2022 dealing with the issue of mismatch of the input tax credit (ITC) claim made in GSTR 3B with GSTR 2A for FY 2017-18 & FY 2018-19 for two more years i.e. 2019-20 and 2020-21.
4. Amnesty schemes notified vide notifications dated 31.03.2023 regarding non-filers of FORM GSTR-4, FORM GSTR-9 & FORM GSTR-10 returns, revocation of cancellation of registration extended till 31.08.2023.
5. To do away with the requirement that the physical verification of business premises is to be conducted in the presence of the applicant.
6. System-based intimation to the taxpayers in respect of the excess availment of ITC in FORM GSTR-3B vis a vis that made available in FORM GSTR-2B.
7. Supply of food and beverages in cinema halls is taxable at 5%. if the charges are clubbed with the Cinema ticket, then GST rate of cinema ticket will apply on whole value.
8. 28% GST applicable on the value of the chips purchased in casinos and on the full value of the bets placed in Online Gaming.
9. Relaxations provided in FY 2021-22 in respect of various tables of FORM GSTR-9 and FORM GSTR-9C be continued for FY 2022-23 also.
10. Detailed Circular to be issued to provide clarity on liability to reverse input tax credit in cases involving warranty replacement of parts and repair services during warranty period.
Detailed Press Release at https://pib.gov.in/PressReleaseIframePage.aspx?PRID=1938812