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
Notification No. 20/2018–Central Tax dated 28 March 2018 is rescinded.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Notification No. 20/2018–Central Tax dated 28 March 2018 is rescinded.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
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 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. 10/2019-CT issued under Section 23(2). It substitutes the description of goods at Serial No. 4 to “Fly ash bricks; Fly ash aggregates; Fly ash blocks”. The amendment clarifies and updates the list of goods eligible for exemption from GST registration.Amendment:This notification amends notification No. 10/2019
This notification amends Notification No. 10/2019-CT issued under Section 23(2). It substitutes the description of goods at Serial No. 4 to “Fly ash bricks; Fly ash aggregates; Fly ash blocks”. The amendment clarifies and updates the list of goods eligible for exemption from GST registration.Amendment:This notification amends notification No. 10/2019
This notification amends Notification No. 14/2019-CT issued under Section 10. The entry relating to certain goods is substituted with “Fly ash bricks; Fly ash aggregates; Fly ash blocks”. It aligns the composition scheme provisions with exemption notifications to ensure uniform treatment of such goods.Amendment:This notification amends notification No. 14/2019
This notification amends Notification No. 14/2019-CT issued under Section 10. The entry relating to certain goods is substituted with “Fly ash bricks; Fly ash aggregates; Fly ash blocks”. It aligns the composition scheme provisions with exemption notifications to ensure uniform treatment of such goods.Amendment:This notification amends notification No. 14/2019
This notification introduces GST on ropeway passenger and goods transport, revises GTA taxation options, inserts GST on hospital rooms exceeding ₹5,000 per day (non-ICU), and adds exemption-related clarifications. It also updates definitions of clinical establishment, healthcare services, print media, and GTA, and introduces Annexure V for exercising GTA option. These wide-ranging changes significantly restructure service taxation.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification introduces GST on ropeway passenger and goods transport, revises GTA taxation options, inserts GST on hospital rooms exceeding ₹5,000 per day (non-ICU), and adds exemption-related clarifications. It also updates definitions of clinical establishment, healthcare services, print media, and GTA, and introduces Annexure V for exercising GTA option. These wide-ranging changes significantly restructure service taxation.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification withdraws exemptions for high-value hospital room rent, residential dwelling rented to registered persons, and several postal, aviation, training and tour operator services. It also inserts a new partial exemption for tour operator services partly performed outside India. Numerous obsolete exemption entries are omitted to rationalise the exemption structure.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification withdraws exemptions for high-value hospital room rent, residential dwelling rented to registered persons, and several postal, aviation, training and tour operator services. It also inserts a new partial exemption for tour operator services partly performed outside India. Numerous obsolete exemption entries are omitted to rationalise the exemption structure.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification inserts S. No. 5AA, making renting of residential dwelling to a registered person taxable under RCM. It also refines GTA-related provisions where suppliers opt for forward charge and introduces Annexure III for declaration purposes. This marked a major shift in GST treatment of residential renting.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
This notification inserts S. No. 5AA, making renting of residential dwelling to a registered person taxable under RCM. It also refines GTA-related provisions where suppliers opt for forward charge and introduces Annexure III for declaration purposes. This marked a major shift in GST treatment of residential renting.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
This notification introduces Schedule VII (0.75%) for specified diamond goods and extensively revises Schedules I to VI by adding, omitting and substituting numerous goods. It also replaces the definition of “pre-packaged and labelled” in line with the Legal Metrology Act. The changes significantly expanded GST coverage to packaged food items and consumer goods.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification introduces Schedule VII (0.75%) for specified diamond goods and extensively revises Schedules I to VI by adding, omitting and substituting numerous goods. It also replaces the definition of “pre-packaged and labelled” in line with the Legal Metrology Act. The changes significantly expanded GST coverage to packaged food items and consumer goods.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
