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
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.
FORM GSTR-9 is amended to extend the period for reporting outward supplies from April 2022 to October 2022. Data filed up to 30 November 2022 is permitted to be included. The amendment aligns annual return reporting with extended return filing timelines.Effective Date:15 November 2022
FORM GSTR-9 is amended to extend the period for reporting outward supplies from April 2022 to October 2022. Data filed up to 30 November 2022 is permitted to be included. The amendment aligns annual return reporting with extended return filing timelines.Effective Date:15 November 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
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
