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.
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).
