GST Circular No. 16/2023 Subject wise issuance of separate notices By CA Satbir Singh | October 14, 2023 0 Comment (Last Updated On: October 14, 2023) Circular No. 16/2023 – Instructions regarding subject wise issuance of separate notices to the same tax payer under sections 73 & 74 of KSGST Act 2017 – reg.