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
Rules relating to the National Anti-Profiteering Authority are omitted. References to duties are replaced with functions under section 171. The amendment restructures the anti-profiteering mechanism in line with statutory changes.Effective Date:1 December 2022
Rules relating to the National Anti-Profiteering Authority are omitted. References to duties are replaced with functions under section 171. The amendment restructures the anti-profiteering mechanism in line with statutory changes.Effective Date:1 December 2022
The due date for filing FORM GSTR-3B for September 2022 is extended to 21 October 2022. The extension applies to registered persons required to furnish monthly returns under section 39(1). The revised date substitutes the earlier prescribed due date.Effective Date:21 October 2022
The due date for filing FORM GSTR-3B for September 2022 is extended to 21 October 2022. The extension applies to registered persons required to furnish monthly returns under section 39(1). The revised date substitutes the earlier prescribed due date.Effective Date:21 October 2022
The due date for furnishing FORM GSTR-3B for September 2022 is extended to 21 October 2022 for registered persons filing returns under Section 39(1). The extension is granted under Section 39(6). It ensures smooth compliance for taxpayers facing filing constraints.
The due date for furnishing FORM GSTR-3B for September 2022 is extended to 21 October 2022 for registered persons filing returns under Section 39(1). The extension is granted under Section 39(6). It ensures smooth compliance for taxpayers facing filing constraints.
The corrigendum corrects the reference to the year “2018” by specifying applicability with effect from 1 October 2022. The correction clarifies the effective date of the amended provision. No other part of the notification is altered.Effective Date:1 October 2022Previous Notification:Notification No. 20/2022 – Central Tax dated 28.09.2022
The corrigendum corrects the reference to the year “2018” by specifying applicability with effect from 1 October 2022. The correction clarifies the effective date of the amended provision. No other part of the notification is altered.Effective Date:1 October 2022Previous Notification:Notification No. 20/2022 – Central Tax dated 28.09.2022
This corrigendum corrects an error in Notification No. 20/2022–Central Tax dated 28 September 2022. The year “2018” mentioned in line 33 on page 5 is amended to read “2018, with effect from the 1st day of October, 2022”. The correction clarifies the effective date of the rescission specified in the original notification. All other contents of Notification 20/2022 remain unchanged.
This corrigendum corrects an error in Notification No. 20/2022–Central Tax dated 28 September 2022. The year “2018” mentioned in line 33 on page 5 is amended to read “2018, with effect from the 1st day of October, 2022”. The correction clarifies the effective date of the rescission specified in the original notification. All other contents of Notification 20/2022 remain unchanged.
Notification No. 20/2018–Central Tax dated 28 March 2018 is rescinded. The rescission does not affect actions already taken or omitted prior to the date of rescission. The withdrawal is issued in public interest under section 148 of the CGST Act.Effective Date:28 September 2022Previous Notification:Notification No. 20/2018 – Central Tax dated 28.03.2018
Notification No. 20/2018–Central Tax dated 28 March 2018 is rescinded. The rescission does not affect actions already taken or omitted prior to the date of rescission. The withdrawal is issued in public interest under section 148 of the CGST Act.Effective Date:28 September 2022Previous Notification:Notification No. 20/2018 – Central Tax dated 28.03.2018
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
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
Appoints 1 October 2022 as the date of commencement for sections 100 to 114 of the Finance Act, 2022.Clause (c) of section 110 and section 111 are excluded from commencement through this notification.The notification brings into force only the specified sections as stated.Effective Date:1 October 2022
Appoints 1 October 2022 as the date of commencement for sections 100 to 114 of the Finance Act, 2022.Clause (c) of section 110 and section 111 are excluded from commencement through this notification.The notification brings into force only the specified sections as stated.Effective Date:1 October 2022
This notification rescinds Notification No. 20/2018–Central Tax, which prescribed a special procedure under Section 148. The rescission takes effect immediately. However, actions taken or omitted before such rescission remain protected. This marks discontinuation of the earlier special compliance framework.
This notification rescinds Notification No. 20/2018–Central Tax, which prescribed a special procedure under Section 148. The rescission takes effect immediately. However, actions taken or omitted before such rescission remain protected. This marks discontinuation of the earlier special compliance framework.
