Late fee payable under Section 47 for delayed filing of FORM GSTR-4 for FY 2021-22 is fully waived for the period from 1 May 2022 to 30 June 2022. The relief applies to composition taxpayers. It encourages completion of annual compliance.Amendment:This notification amends notification No. 73/2017
Late fee payable under Section 47 for delayed filing of FORM GSTR-4 for FY 2021-22 is fully waived for the period from 1 May 2022 to 30 June 2022. The relief applies to composition taxpayers. It encourages completion of annual compliance.Amendment:This notification amends notification No. 73/2017
Late fee payable under section 47 for delay in filing FORM GSTR-4 for FY 2021-22 is waived. The waiver applies for the period from 1 May 2022 to 30 June 2022. Eligible composition taxpayers are covered under the waiver.Effective Date:1 May 2022Previous Notification:Notification No. 73/2017 – Central Tax dated 29.12.2017
Late fee payable under section 47 for delay in filing FORM GSTR-4 for FY 2021-22 is waived. The waiver applies for the period from 1 May 2022 to 30 June 2022. Eligible composition taxpayers are covered under the waiver.Effective Date:1 May 2022Previous Notification:Notification No. 73/2017 – Central Tax dated 29.12.2017
The due date for furnishing FORM GSTR-3B for April 2022 is extended to 24 May 2022. The extension is granted under Section 39(6). It provides short-term compliance relief to taxpayers.
The due date for furnishing FORM GSTR-3B for April 2022 is extended to 24 May 2022. The extension is granted under Section 39(6). It provides short-term compliance relief to taxpayers.
This notification extends the due date for depositing tax through FORM GST PMT-06 (for QRMP taxpayers) for April 2022 to 27 May 2022. It is issued under Rule 61(3). The measure aligns payment timelines with extended return filing dates.
This notification extends the due date for depositing tax through FORM GST PMT-06 (for QRMP taxpayers) for April 2022 to 27 May 2022. It is issued under Rule 61(3). The measure aligns payment timelines with extended return filing dates.
The due date for depositing tax through FORM GST PMT-06 for the month of April 2022 is extended. The relief applies to taxpayers required to make monthly tax payments under section 39(7). Payment may be made up to the revised date without default.Effective Date:17 May 2022
The due date for depositing tax through FORM GST PMT-06 for the month of April 2022 is extended. The relief applies to taxpayers required to make monthly tax payments under section 39(7). Payment may be made up to the revised date without default.Effective Date:17 May 2022
The due date for filing FORM GSTR-3B for the month of April 2022 is extended. Registered persons are permitted to furnish the return beyond the original due date. The extension applies uniformly to all eligible taxpayers.Effective Date:17 May 2022
The due date for filing FORM GSTR-3B for the month of April 2022 is extended. Registered persons are permitted to furnish the return beyond the original due date. The extension applies uniformly to all eligible taxpayers.Effective Date:17 May 2022
This notification expands the list of goods exempted from compulsory GST registration under Section 23(2). It includes fly ash bricks, fly ash aggregates, fly ash blocks, building bricks and roofing tiles. The amendment supports traditional and eco-friendly construction material manufacturers.Amendment:This notification amends notification No. 10/2019
This notification expands the list of goods exempted from compulsory GST registration under Section 23(2). It includes fly ash bricks, fly ash aggregates, fly ash blocks, building bricks and roofing tiles. The amendment supports traditional and eco-friendly construction material manufacturers.Amendment:This notification amends notification No. 10/2019
This notification amends the composition scheme under Section 10 to include brick kilns and manufacturers of fly ash products. It mirrors the goods notified under Notification 03/2022. The amendment operationalises the GST Council’s recommendation for a simplified tax regime for the brick industry.Amendment:This notification amends notification No. 14/2019
This notification amends the composition scheme under Section 10 to include brick kilns and manufacturers of fly ash products. It mirrors the goods notified under Notification 03/2022. The amendment operationalises the GST Council’s recommendation for a simplified tax regime for the brick industry.Amendment:This notification amends notification No. 14/2019
This notification omits earlier concessional entries S. Nos. 225B to 228 from Schedule I (2.5%). It inserts new entries under Schedule II (6%) covering fly ash bricks, fly ash blocks, fossil meal bricks, building bricks and roofing tiles. The amendment restructures the GST rate on bricks and similar products in line with GST Council decisions.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification omits earlier concessional entries S. Nos. 225B to 228 from Schedule I (2.5%). It inserts new entries under Schedule II (6%) covering fly ash bricks, fly ash blocks, fossil meal bricks, building bricks and roofing tiles. The amendment restructures the GST rate on bricks and similar products in line with GST Council decisions.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification grants a concessional GST rate of 3% CGST on intra-State supply of fly ash bricks, fossil meal bricks, building bricks and roofing tiles, subject to the condition that input tax credit is not availed. It operationalises the recommendation of the 45th GST Council Meeting for the brick industry.Issued for earlier notification?No — this is a standalone concessional rate notification.
This notification grants a concessional GST rate of 3% CGST on intra-State supply of fly ash bricks, fossil meal bricks, building bricks and roofing tiles, subject to the condition that input tax credit is not availed. It operationalises the recommendation of the 45th GST Council Meeting for the brick industry.Issued for earlier notification?No — this is a standalone concessional rate notification.
