This notification authorises the Competition Commission of India (CCI) to examine whether the benefit of ITC or reduction in tax rate has been passed on to consumers under Section 171. It replaces the earlier National Anti-Profiteering Authority mechanism. The change brings anti-profiteering adjudication under an established statutory body.
This notification authorises the Competition Commission of India (CCI) to examine whether the benefit of ITC or reduction in tax rate has been passed on to consumers under Section 171. It replaces the earlier National Anti-Profiteering Authority mechanism. The change brings anti-profiteering adjudication under an established statutory body.
This notification omits Rules 122, 124, 125, 134 and 137 of the CGST Rules relating to the National Anti-Profiteering Authority. It also amends Rule 127 to redefine functions of the authority notified under Section 171. The amendment aligns the rules with the shift of anti-profiteering oversight to CCI.Amendment:This notification amends notification No. 3/2017
This notification omits Rules 122, 124, 125, 134 and 137 of the CGST Rules relating to the National Anti-Profiteering Authority. It also amends Rule 127 to redefine functions of the authority notified under Section 171. The amendment aligns the rules with the shift of anti-profiteering oversight to CCI.Amendment:This notification amends notification No. 3/2017
This notification amends FORM GSTR-9 (Annual Return) by extending the period for reporting ITC and tax details up to October 2022 where returns are filed by 30 November 2022. It facilitates reconciliation by allowing disclosure of additional months. The amendment improves accuracy in annual return reporting.Amendment:This notification amends notification No. 3/2017
This notification amends FORM GSTR-9 (Annual Return) by extending the period for reporting ITC and tax details up to October 2022 where returns are filed by 30 November 2022. It facilitates reconciliation by allowing disclosure of additional months. The amendment improves accuracy in annual return reporting.Amendment:This notification amends notification No. 3/2017
The due date for furnishing FORM GSTR-3B for September 2022 is extended to 21 October 2022 for registered persons filing returns under Section 39(1). The extension is granted under Section 39(6). It ensures smooth compliance for taxpayers facing filing constraints.
The due date for furnishing FORM GSTR-3B for September 2022 is extended to 21 October 2022 for registered persons filing returns under Section 39(1). The extension is granted under Section 39(6). It ensures smooth compliance for taxpayers facing filing constraints.
This corrigendum corrects an error in Notification No. 20/2022–Central Tax dated 28 September 2022. The year “2018” mentioned in line 33 on page 5 is amended to read “2018, with effect from the 1st day of October, 2022”. The correction clarifies the effective date of the rescission specified in the original notification. All other contents of Notification 20/2022 remain unchanged.
This corrigendum corrects an error in Notification No. 20/2022–Central Tax dated 28 September 2022. The year “2018” mentioned in line 33 on page 5 is amended to read “2018, with effect from the 1st day of October, 2022”. The correction clarifies the effective date of the rescission specified in the original notification. All other contents of Notification 20/2022 remain unchanged.
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.
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 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 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
This notification amends Notification No. 10/2019-CT issued under Section 23(2). It substitutes the description of goods at Serial No. 4 to “Fly ash bricks; Fly ash aggregates; Fly ash blocks”. The amendment clarifies and updates the list of goods eligible for exemption from GST registration.Amendment:This notification amends notification No. 10/2019
This notification amends Notification No. 10/2019-CT issued under Section 23(2). It substitutes the description of goods at Serial No. 4 to “Fly ash bricks; Fly ash aggregates; Fly ash blocks”. The amendment clarifies and updates the list of goods eligible for exemption from GST registration.Amendment:This notification amends notification No. 10/2019
