This comprehensive amendment introduces biometric Aadhaar authentication, inserts Rules 37A and 88C, prescribes mechanism for ITC reversal where supplier fails to file GSTR-3B, and establishes automated mismatch recovery through DRC-01B. It also extensively revises GSTR-1 tables, appeal procedures, refund formats and recovery rules. The notification significantly strengthens compliance monitoring and enforcement.Amendment:This notification amends notification No. 3/2017
This comprehensive amendment introduces biometric Aadhaar authentication, inserts Rules 37A and 88C, prescribes mechanism for ITC reversal where supplier fails to file GSTR-3B, and establishes automated mismatch recovery through DRC-01B. It also extensively revises GSTR-1 tables, appeal procedures, refund formats and recovery rules. The notification significantly strengthens compliance monitoring and enforcement.Amendment:This notification amends notification No. 3/2017
This notification specifies that Rule 8(4A) (biometric Aadhaar authentication) shall apply only in the State of Gujarat and shall not apply in other States and Union Territories. The measure allows phased implementation of biometric verification. It ensures controlled rollout based on administrative readiness.Amendment:Yes it has been amended through notification 54/2023, 31/2023, 5/2023,
This notification specifies that Rule 8(4A) (biometric Aadhaar authentication) shall apply only in the State of Gujarat and shall not apply in other States and Union Territories. The measure allows phased implementation of biometric verification. It ensures controlled rollout based on administrative readiness.Amendment:Yes it has been amended through notification 54/2023, 31/2023, 5/2023,
The provisions of biometric-based Aadhaar authentication under rule 8(4A) are made inapplicable in all States and Union Territories except Gujarat. Applicants in Gujarat continue to be subject to biometric authentication. The notification specifies territorial applicability under rule 8(4B).Effective Date:26 December 2022
The provisions of biometric-based Aadhaar authentication under rule 8(4A) are made inapplicable in all States and Union Territories except Gujarat. Applicants in Gujarat continue to be subject to biometric authentication. The notification specifies territorial applicability under rule 8(4B).Effective Date:26 December 2022
Rules are amended to introduce biometric-based Aadhaar authentication for GST registration. Provisions for reversal and re-availment of input tax credit due to supplier non-compliance are inserted. New procedures are notified for dealing with liability mismatch between GSTR-1 and GSTR-3B and for withdrawal of appeals.Effective Date:26 December 2022 (specified provisions effective from 1 October 2022)
Rules are amended to introduce biometric-based Aadhaar authentication for GST registration. Provisions for reversal and re-availment of input tax credit due to supplier non-compliance are inserted. New procedures are notified for dealing with liability mismatch between GSTR-1 and GSTR-3B and for withdrawal of appeals.Effective Date:26 December 2022 (specified provisions effective from 1 October 2022)
The due date for furnishing FORM GSTR-1 for November 2022 is extended to the 13th day of the succeeding month for registered persons located in specified districts of Tamil Nadu. This relief is granted due to natural calamities. It prevents levy of late fee for affected taxpayers.
The due date for furnishing FORM GSTR-1 for November 2022 is extended to the 13th day of the succeeding month for registered persons located in specified districts of Tamil Nadu. This relief is granted due to natural calamities. It prevents levy of late fee for affected taxpayers.
The due date for filing FORM GSTR-1 for November 2022 is extended. The extension applies to registered persons having principal place of business in specified districts of Tamil Nadu. The revised date substitutes the earlier prescribed due date.Effective Date:13 December 2022Previous Notification:Notification No. 83/2020 – Central Tax dated 10.11.2020
The due date for filing FORM GSTR-1 for November 2022 is extended. The extension applies to registered persons having principal place of business in specified districts of Tamil Nadu. The revised date substitutes the earlier prescribed due date.Effective Date:13 December 2022Previous Notification:Notification No. 83/2020 – Central Tax dated 10.11.2020
This notification authorises the Competition Commission of India (CCI) to examine whether the benefit of ITC or reduction in tax rate has been passed on to consumers under Section 171. It replaces the earlier National Anti-Profiteering Authority mechanism. The change brings anti-profiteering adjudication under an established statutory body.
This notification authorises the Competition Commission of India (CCI) to examine whether the benefit of ITC or reduction in tax rate has been passed on to consumers under Section 171. It replaces the earlier National Anti-Profiteering Authority mechanism. The change brings anti-profiteering adjudication under an established statutory body.
This notification omits Rules 122, 124, 125, 134 and 137 of the CGST Rules relating to the National Anti-Profiteering Authority. It also amends Rule 127 to redefine functions of the authority notified under Section 171. The amendment aligns the rules with the shift of anti-profiteering oversight to CCI.Amendment:This notification amends notification No. 3/2017
This notification omits Rules 122, 124, 125, 134 and 137 of the CGST Rules relating to the National Anti-Profiteering Authority. It also amends Rule 127 to redefine functions of the authority notified under Section 171. The amendment aligns the rules with the shift of anti-profiteering oversight to CCI.Amendment:This notification amends notification No. 3/2017
The Competition Commission of India is empowered to examine whether benefits of input tax credit or tax rate reduction have been passed on to recipients. The authority may assess commensurate reduction in prices of goods or services. The empowerment is issued under section 171 of the CGST Act.Effective Date:1 December 2022
The Competition Commission of India is empowered to examine whether benefits of input tax credit or tax rate reduction have been passed on to recipients. The authority may assess commensurate reduction in prices of goods or services. The empowerment is issued under section 171 of the CGST Act.Effective Date:1 December 2022
This notification amends FORM GSTR-9 (Annual Return) by extending the period for reporting ITC and tax details up to October 2022 where returns are filed by 30 November 2022. It facilitates reconciliation by allowing disclosure of additional months. The amendment improves accuracy in annual return reporting.Amendment:This notification amends notification No. 3/2017
This notification amends FORM GSTR-9 (Annual Return) by extending the period for reporting ITC and tax details up to October 2022 where returns are filed by 30 November 2022. It facilitates reconciliation by allowing disclosure of additional months. The amendment improves accuracy in annual return reporting.Amendment:This notification amends notification No. 3/2017
