This notification rescinds Notification 45/2017–CT (Rate) with effect from 18 July 2022. However, actions already taken or omitted under the rescinded notification remain protected. The rescission simplifies the GST rate framework by removing a redundant notification.Issued for earlier notification?Yes — rescinds Notification 45/2017–CT (Rate).
This notification rescinds Notification 45/2017–CT (Rate) with effect from 18 July 2022. However, actions already taken or omitted under the rescinded notification remain protected. The rescission simplifies the GST rate framework by removing a redundant notification.Issued for earlier notification?Yes — rescinds Notification 45/2017–CT (Rate).
This notification appoints 5 July 2022 as the date on which section 110(c) and section 111 of the Finance Act, 2022 come into force. These provisions relate to amendments in GST law enacted through the Finance Act. It operationalises the statutory changes
This notification appoints 5 July 2022 as the date on which section 110(c) and section 111 of the Finance Act, 2022 come into force. These provisions relate to amendments in GST law enacted through the Finance Act. It operationalises the statutory changes
Registered persons having aggregate turnover up to ₹2 crore in FY 2021-22 are exempted from filing FORM GSTR-9 under Section 44. The exemption reduces compliance burden for small taxpayers. It continues the policy of annual return relaxation for low-turnover entities.
Registered persons having aggregate turnover up to ₹2 crore in FY 2021-22 are exempted from filing FORM GSTR-9 under Section 44. The exemption reduces compliance burden for small taxpayers. It continues the policy of annual return relaxation for low-turnover entities.
This notification amends Notification No. 21/2019-CT issued under Section 148. It prescribes that composition taxpayers shall furnish FORM GST CMP-08 for the quarter ending 30 June 2022 up to 31 July 2022. The amendment provides additional compliance time to composition dealers for self-assessed tax payment.Amendment:This notification amends notification No. 21/2019
This notification amends Notification No. 21/2019-CT issued under Section 148. It prescribes that composition taxpayers shall furnish FORM GST CMP-08 for the quarter ending 30 June 2022 up to 31 July 2022. The amendment provides additional compliance time to composition dealers for self-assessed tax payment.Amendment:This notification amends notification No. 21/2019
This notification extends the benefit of waiver of late fee under Section 128 by substituting the cut-off date. The late fee waiver for FORM GSTR-4 for FY 2021-22 is extended up to 28 July 2022. It provides relief to composition taxpayers who could not file returns within the earlier timeline.Amendment:This notification amends notification No. 73/2017
This notification extends the benefit of waiver of late fee under Section 128 by substituting the cut-off date. The late fee waiver for FORM GSTR-4 for FY 2021-22 is extended up to 28 July 2022. It provides relief to composition taxpayers who could not file returns within the earlier timeline.Amendment:This notification amends notification No. 73/2017
This notification extends the time limit for issuance of orders under Section 73(9) for FY 2017-18 up to 30 September 2023. It also excludes the period from 1 March 2020 to 28 February 2022 for limitation relating to recovery of erroneous refunds and filing of refund applications. The notification addresses delays caused due to the COVID-19 pandemic.
This notification extends the time limit for issuance of orders under Section 73(9) for FY 2017-18 up to 30 September 2023. It also excludes the period from 1 March 2020 to 28 February 2022 for limitation relating to recovery of erroneous refunds and filing of refund applications. The notification addresses delays caused due to the COVID-19 pandemic.
The rate of interest under Section 50 is notified as Nil for certain e-commerce operators who could not file GSTR-8 for specified months due to portal glitches, despite having deposited TCS. The waiver applies for the period from tax payment till return filing. This notification grants targeted relief in genuine hardship cases.
The rate of interest under Section 50 is notified as Nil for certain e-commerce operators who could not file GSTR-8 for specified months due to portal glitches, despite having deposited TCS. The waiver applies for the period from tax payment till return filing. This notification grants targeted relief in genuine hardship cases.
Late fee payable under Section 47 for delayed filing of FORM GSTR-4 for FY 2021-22 is fully waived for the period from 1 May 2022 to 30 June 2022. The relief applies to composition taxpayers. It encourages completion of annual compliance.Amendment:This notification amends notification No. 73/2017
Late fee payable under Section 47 for delayed filing of FORM GSTR-4 for FY 2021-22 is fully waived for the period from 1 May 2022 to 30 June 2022. The relief applies to composition taxpayers. It encourages completion of annual compliance.Amendment:This notification amends notification No. 73/2017
The due date for furnishing FORM GSTR-3B for April 2022 is extended to 24 May 2022. The extension is granted under Section 39(6). It provides short-term compliance relief to taxpayers.
The due date for furnishing FORM GSTR-3B for April 2022 is extended to 24 May 2022. The extension is granted under Section 39(6). It provides short-term compliance relief to taxpayers.
This notification extends the due date for depositing tax through FORM GST PMT-06 (for QRMP taxpayers) for April 2022 to 27 May 2022. It is issued under Rule 61(3). The measure aligns payment timelines with extended return filing dates.
This notification extends the due date for depositing tax through FORM GST PMT-06 (for QRMP taxpayers) for April 2022 to 27 May 2022. It is issued under Rule 61(3). The measure aligns payment timelines with extended return filing dates.
