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.
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
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
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
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 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.
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
The composition levy scheme is extended to cover fly ash bricks, fossil meal bricks, building bricks, and roofing tiles. Eligible manufacturers may opt for composition levy under section 10 of the CGST Act. The amendment enlarges the scope of goods covered under the special scheme.Effective Date:1 April 2022Previous Notification:Notification No. 14/2019 – Central Tax dated 07.03.2019
The composition levy scheme is extended to cover fly ash bricks, fossil meal bricks, building bricks, and roofing tiles. Eligible manufacturers may opt for composition levy under section 10 of the CGST Act. The amendment enlarges the scope of goods covered under the special scheme.Effective Date:1 April 2022Previous Notification:Notification No. 14/2019 – Central Tax dated 07.03.2019
