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.
This notification appoints 5 July 2022 as the date on which section 110(c) and section 111 of the Finance Act, 2022 come into force. These provisions relate to amendments in GST law enacted through the Finance Act. It operationalises the statutory changes
This notification appoints 5 July 2022 as the date on which section 110(c) and section 111 of the Finance Act, 2022 come into force. These provisions relate to amendments in GST law enacted through the Finance Act. It operationalises the statutory changes
The rate of interest is notified as nil for specified electronic commerce operators who failed to file FORM GSTR-8 due to technical glitches. The waiver applies to specified tax periods where tax had already been deposited in the electronic cash ledger. Eligible GSTINs and applicable periods are specified in the notification.Effective Date:7 June 2022
The rate of interest is notified as nil for specified electronic commerce operators who failed to file FORM GSTR-8 due to technical glitches. The waiver applies to specified tax periods where tax had already been deposited in the electronic cash ledger. Eligible GSTINs and applicable periods are specified in the notification.Effective Date:7 June 2022
The rate of interest under Section 50 is notified as Nil for certain e-commerce operators who could not file GSTR-8 for specified months due to portal glitches, despite having deposited TCS. The waiver applies for the period from tax payment till return filing. This notification grants targeted relief in genuine hardship cases.
The rate of interest under Section 50 is notified as Nil for certain e-commerce operators who could not file GSTR-8 for specified months due to portal glitches, despite having deposited TCS. The waiver applies for the period from tax payment till return filing. This notification grants targeted relief in genuine hardship cases.
