This notification makes substantial amendments to the CGST Rules, 2017, including new grounds for cancellation of registration, changes in ITC reversal rules (Rules 37, 38, 42, 43), omission of obsolete forms (GSTR-1A, GSTR-2, GSTR-3) and streamlining of refund provisions. The amendments aim to simplify procedures and align rules with automated GST return systems.Amendment:This notification amends notification No. 3/2017
This notification makes substantial amendments to the CGST Rules, 2017, including new grounds for cancellation of registration, changes in ITC reversal rules (Rules 37, 38, 42, 43), omission of obsolete forms (GSTR-1A, GSTR-2, GSTR-3) and streamlining of refund provisions. The amendments aim to simplify procedures and align rules with automated GST return systems.Amendment:This notification amends notification No. 3/2017
This notification appoints 1 October 2022 as the date on which Sections 100 to 114 of the Finance Act, 2022 (except Section 110(c) and Section 111) come into force. These provisions relate to amendments in GST law including changes impacting ITC, returns and compliance mechanisms.
This notification appoints 1 October 2022 as the date on which Sections 100 to 114 of the Finance Act, 2022 (except Section 110(c) and Section 111) come into force. These provisions relate to amendments in GST law including changes impacting ITC, returns and compliance mechanisms.
The threshold for mandatory e-invoicing is reduced from ₹20 crore to ₹10 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in the prescribed manner. The requirement applies from the notified date.Effective Date:1 October 2022Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
The threshold for mandatory e-invoicing is reduced from ₹20 crore to ₹10 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in the prescribed manner. The requirement applies from the notified date.Effective Date:1 October 2022Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
This notification amends Notification No. 13/2020-CT to reduce the turnover threshold for mandatory e-invoicing from ₹20 crore to ₹10 crore. With effect from 1 October 2022, taxpayers exceeding this threshold are required to issue invoices through the Invoice Registration Portal (IRP). The measure expands the e-invoicing ecosystem.Amendment:This notification amends notification No. 13/2020
This notification amends Notification No. 13/2020-CT to reduce the turnover threshold for mandatory e-invoicing from ₹20 crore to ₹10 crore. With effect from 1 October 2022, taxpayers exceeding this threshold are required to issue invoices through the Invoice Registration Portal (IRP). The measure expands the e-invoicing ecosystem.Amendment:This notification amends notification No. 13/2020
The entry against serial number 4 is amended to specify fly ash bricks, fly ash aggregates, and fly ash blocks. The amendment updates the list of goods eligible under the composition levy scheme. The change applies from the notified date.Effective Date:18 July 2022Previous Notification:Notification No. 14/2019 – Central Tax dated 07.03.2019
The entry against serial number 4 is amended to specify fly ash bricks, fly ash aggregates, and fly ash blocks. The amendment updates the list of goods eligible under the composition levy scheme. The change applies from the notified date.Effective Date:18 July 2022Previous Notification:Notification No. 14/2019 – Central Tax dated 07.03.2019
The description of goods under serial number 4 is amended to specify fly ash bricks, fly ash aggregates, and fly ash blocks. The amendment revises product classification under the special scheme. The modification applies prospectively from the notified date.Effective Date:18 July 2022Previous Notification:Notification No. 10/2019 – Central Tax dated 07.03.2019
The description of goods under serial number 4 is amended to specify fly ash bricks, fly ash aggregates, and fly ash blocks. The amendment revises product classification under the special scheme. The modification applies prospectively from the notified date.Effective Date:18 July 2022Previous Notification:Notification No. 10/2019 – Central Tax dated 07.03.2019
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).
The entry at Sl. No. 1 is substituted to explicitly cover fly ash bricks, fly ash aggregates and fly ash blocks. This clarification removes ambiguity regarding the scope of goods eligible for the concessional GST rate.Issued for earlier notification?Yes — amends Notification 02/2022–CT (Rate).
The entry at Sl. No. 1 is substituted to explicitly cover fly ash bricks, fly ash aggregates and fly ash blocks. This clarification removes ambiguity regarding the scope of goods eligible for the concessional GST rate.Issued for earlier notification?Yes — amends Notification 02/2022–CT (Rate).
This notification restructures S. No. 1 as S. No. 1AA and inserts multiple new entries (1A to 1O). These include vegetable oils, coal, lignite, peat, and hydrogenated oils, making them eligible for refund of unutilised ITC under inverted duty structure. The amendment significantly broadens the scope of refund-eligible goods.Issued for earlier notification?Yes — amends Notification 05/2017–CT (Rate).
This notification restructures S. No. 1 as S. No. 1AA and inserts multiple new entries (1A to 1O). These include vegetable oils, coal, lignite, peat, and hydrogenated oils, making them eligible for refund of unutilised ITC under inverted duty structure. The amendment significantly broadens the scope of refund-eligible goods.Issued for earlier notification?Yes — amends Notification 05/2017–CT (Rate).
This notification substitutes the GST rate at S. No. 1 in Notification 03/2017 with 6% CGST. The amendment standardises the concessional rate applicable to specified goods covered under the notification. No other entries are modified.Issued for earlier notification?Yes — amends Notification 03/2017–CT (Rate).
This notification substitutes the GST rate at S. No. 1 in Notification 03/2017 with 6% CGST. The amendment standardises the concessional rate applicable to specified goods covered under the notification. No other entries are modified.Issued for earlier notification?Yes — amends Notification 03/2017–CT (Rate).
