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GST Amendments Made to the Finance Bill 2023

The Finance Minister has proposed certain amendments related to Indirect Taxes made to the Finance Bill, 2023 which has been moved to Lok Sabha for approval.


  • Section 23 (2) of CGST Act, 2017 is proposed to be amended retrospectively (e. w.e.f. 01/07/2017) giving overriding effect to the provisions of sections 22 (1) & 24 for the category of persons to be notified by the government as recommended by the GST council.


  • The time limit of 30 days as prescribed in CGST Act, 2017 for the application to the officer for revocation of registration cancellation will now be prescribed by the council through CGST Rules, 2017 and accordingly the proviso to section 30(1) is also proposed to be removed.


  • Time limit for filing a valid return u/s 62(2) where the taxpayer who had been served an assessment order for non-filing of return u/s 39 & 45 (i.e., GSTR-3B & Final Return respectively), has been proposed to be increased from 30 days to 60 days.


It is also proposed to provide a further extension of 60 days to submit the valid return upon payment of late fees of INR 100/- per day. Liability to pay interest u/s 50(1) shall continue.


  • The provisions relating to the constitution of the GST Appellate Tribunal (GSTAT), benches (Principle Bench & State Benches) and their administration are being amended.


  • Section 13(9) of the IGST Act, 2017 is proposed to be omitted wherein it is specified that the place of supply of services in case of transportation of goods (other than by way of mail or courier), where the supplier or the recipient is located outside of India shall be the destination of goods.


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Our GST & Indirect Tax Services team focuses on resolving practical issues faced by taxpayers and businesses while ensuring due compliance with complex legislation. Our services extend from timely and systematic support for GST compliances to advisory on a wide range of contemporary indirect tax issues and GST litigation support.


Our team of GST Consultants possesses in depth experience across diverse sectors and offer tailored solutions for tax optimization while ensuring due compliance with this complex and dynamic legal transaction regime law. To know more about our services, visit https://dpncglobal.com/gst-indirect-tax/



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