Notification No. 19/2022
Date: September 28, 2022
Subject: Amendments to the CGST Rules, 2017 relating to ITC, registration cancellation, and return filing.
Description:
Rules are amended to provide grounds for cancellation of registration for non-filing of returns. Provisions relating to input tax credit reversal, re-availment, and auto-generated statements are revised. Several obsolete rules and forms including GSTR-2 and GSTR-3 are omitted.
Effective Date:
1 October 2022
Other Notifications
94/2020 corrigendum 1
This corrigendum corrects clerical errors in Notification No. 94/2020–CT. The ...
Read More12/2019
This notification amends Notification No. 01/2017 to tax electrically operated v...
Read More51/2023
Rules are amended to prescribe valuation of supply for online gaming and casino ...
Read More