Multiple rules and forms under the CGST Rules are amended covering suspension and revocation of registration, refund processing, electronic cash ledger operations, and interest calculation. New rule 88B is inserted to prescribe manner of calculating interest. Several obsolete rules and forms are omitted and return formats are updated.Effective Date:5 July 2022 (specific provisions effective retrospectively as notified)
Multiple rules and forms under the CGST Rules are amended covering suspension and revocation of registration, refund processing, electronic cash ledger operations, and interest calculation. New rule 88B is inserted to prescribe manner of calculating interest. Several obsolete rules and forms are omitted and return formats are updated.Effective Date:5 July 2022 (specific provisions effective retrospectively as notified)
The time limit for issuance of orders under section 73 for FY 2017-18 is extended up to 30 September 2023. The period from 1 March 2020 to 28 February 2022 is excluded for computation of limitation for erroneous refund and refund applications. The extension is issued under section 168A.Effective Date:1 March 2020 (deemed)
The time limit for issuance of orders under section 73 for FY 2017-18 is extended up to 30 September 2023. The period from 1 March 2020 to 28 February 2022 is excluded for computation of limitation for erroneous refund and refund applications. The extension is issued under section 168A.Effective Date:1 March 2020 (deemed)
The period for waiver of late fee for delay in furnishing FORM GSTR-4 for FY 2021-22 is extended. Late fee shall stand waived if the return is furnished up to the revised date. The waiver applies to composition taxpayers.Effective Date:5 July 2022Previous Notification:Notification No. 73/2017 – Central Tax dated 29.12.2017
The period for waiver of late fee for delay in furnishing FORM GSTR-4 for FY 2021-22 is extended. Late fee shall stand waived if the return is furnished up to the revised date. The waiver applies to composition taxpayers.Effective Date:5 July 2022Previous Notification:Notification No. 73/2017 – Central Tax dated 29.12.2017
The due date for furnishing FORM GST CMP-08 for the quarter ending 30 June 2022 is extended. Eligible composition taxpayers are permitted to file the statement up to the revised date. The extension applies to persons covered under Notification No. 21/2019.Effective Date:5 July 2022Previous Notification:Notification No. 21/2019 – Central Tax dated 23.04.2019
The due date for furnishing FORM GST CMP-08 for the quarter ending 30 June 2022 is extended. Eligible composition taxpayers are permitted to file the statement up to the revised date. The extension applies to persons covered under Notification No. 21/2019.Effective Date:5 July 2022Previous Notification:Notification No. 21/2019 – Central Tax dated 23.04.2019
Registered persons having aggregate turnover up to ₹2 crore in FY 2021-22 are exempted from filing annual return. The exemption is granted under section 44 of the CGST Act. The relief applies only for the specified financial year.Effective Date:5 July 2022
Registered persons having aggregate turnover up to ₹2 crore in FY 2021-22 are exempted from filing annual return. The exemption is granted under section 44 of the CGST Act. The relief applies only for the specified financial year.Effective Date:5 July 2022
The provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022 are brought into force. The notification appoints the date of commencement for the specified sections. The provisions become operational from the notified date.Effective Date:5 July 2022
The provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022 are brought into force. The notification appoints the date of commencement for the specified sections. The provisions become operational from the notified date.Effective Date:5 July 2022
This notification extends the time limit for issuance of orders under Section 73(9) for FY 2017-18 up to 30 September 2023. It also excludes the period from 1 March 2020 to 28 February 2022 for limitation relating to recovery of erroneous refunds and filing of refund applications. The notification addresses delays caused due to the COVID-19 pandemic.
This notification extends the time limit for issuance of orders under Section 73(9) for FY 2017-18 up to 30 September 2023. It also excludes the period from 1 March 2020 to 28 February 2022 for limitation relating to recovery of erroneous refunds and filing of refund applications. The notification addresses delays caused due to the COVID-19 pandemic.
This notification extends the benefit of waiver of late fee under Section 128 by substituting the cut-off date. The late fee waiver for FORM GSTR-4 for FY 2021-22 is extended up to 28 July 2022. It provides relief to composition taxpayers who could not file returns within the earlier timeline.Amendment:This notification amends notification No. 73/2017
This notification extends the benefit of waiver of late fee under Section 128 by substituting the cut-off date. The late fee waiver for FORM GSTR-4 for FY 2021-22 is extended up to 28 July 2022. It provides relief to composition taxpayers who could not file returns within the earlier timeline.Amendment:This notification amends notification No. 73/2017
This notification amends Notification No. 21/2019-CT issued under Section 148. It prescribes that composition taxpayers shall furnish FORM GST CMP-08 for the quarter ending 30 June 2022 up to 31 July 2022. The amendment provides additional compliance time to composition dealers for self-assessed tax payment.Amendment:This notification amends notification No. 21/2019
This notification amends Notification No. 21/2019-CT issued under Section 148. It prescribes that composition taxpayers shall furnish FORM GST CMP-08 for the quarter ending 30 June 2022 up to 31 July 2022. The amendment provides additional compliance time to composition dealers for self-assessed tax payment.Amendment:This notification amends notification No. 21/2019
Registered persons having aggregate turnover up to ₹2 crore in FY 2021-22 are exempted from filing FORM GSTR-9 under Section 44. The exemption reduces compliance burden for small taxpayers. It continues the policy of annual return relaxation for low-turnover entities.
Registered persons having aggregate turnover up to ₹2 crore in FY 2021-22 are exempted from filing FORM GSTR-9 under Section 44. The exemption reduces compliance burden for small taxpayers. It continues the policy of annual return relaxation for low-turnover entities.
