Powers of Superintendent of Central Tax are assigned to Additional Assistant Directors of GST Intelligence, GST, and Audit.The assignment is made by amending Notification No. 14/2017–Central Tax.The officers may exercise powers as specified in the amended table.Effective Date of Notification:04 January 2023Previous NotificationNotification No. 14/2017 – Central Tax dated 01 July 2017
Powers of Superintendent of Central Tax are assigned to Additional Assistant Directors of GST Intelligence, GST, and Audit.The assignment is made by amending Notification No. 14/2017–Central Tax.The officers may exercise powers as specified in the amended table.Effective Date of Notification:04 January 2023Previous NotificationNotification No. 14/2017 – Central Tax dated 01 July 2017
The provisions of biometric-based Aadhaar authentication under rule 8(4A) are made inapplicable in all States and Union Territories except Gujarat. Applicants in Gujarat continue to be subject to biometric authentication. The notification specifies territorial applicability under rule 8(4B).Effective Date:26 December 2022
The provisions of biometric-based Aadhaar authentication under rule 8(4A) are made inapplicable in all States and Union Territories except Gujarat. Applicants in Gujarat continue to be subject to biometric authentication. The notification specifies territorial applicability under rule 8(4B).Effective Date:26 December 2022
Rules are amended to introduce biometric-based Aadhaar authentication for GST registration. Provisions for reversal and re-availment of input tax credit due to supplier non-compliance are inserted. New procedures are notified for dealing with liability mismatch between GSTR-1 and GSTR-3B and for withdrawal of appeals.Effective Date:26 December 2022 (specified provisions effective from 1 October 2022)
Rules are amended to introduce biometric-based Aadhaar authentication for GST registration. Provisions for reversal and re-availment of input tax credit due to supplier non-compliance are inserted. New procedures are notified for dealing with liability mismatch between GSTR-1 and GSTR-3B and for withdrawal of appeals.Effective Date:26 December 2022 (specified provisions effective from 1 October 2022)
The due date for filing FORM GSTR-1 for November 2022 is extended. The extension applies to registered persons having principal place of business in specified districts of Tamil Nadu. The revised date substitutes the earlier prescribed due date.Effective Date:13 December 2022Previous Notification:Notification No. 83/2020 – Central Tax dated 10.11.2020
The due date for filing FORM GSTR-1 for November 2022 is extended. The extension applies to registered persons having principal place of business in specified districts of Tamil Nadu. The revised date substitutes the earlier prescribed due date.Effective Date:13 December 2022Previous Notification:Notification No. 83/2020 – Central Tax dated 10.11.2020
The Competition Commission of India is empowered to examine whether benefits of input tax credit or tax rate reduction have been passed on to recipients. The authority may assess commensurate reduction in prices of goods or services. The empowerment is issued under section 171 of the CGST Act.Effective Date:1 December 2022
The Competition Commission of India is empowered to examine whether benefits of input tax credit or tax rate reduction have been passed on to recipients. The authority may assess commensurate reduction in prices of goods or services. The empowerment is issued under section 171 of the CGST Act.Effective Date:1 December 2022
FORM GSTR-9 is amended to extend the period for reporting outward supplies from April 2022 to October 2022. Data filed up to 30 November 2022 is permitted to be included. The amendment aligns annual return reporting with extended return filing timelines.Effective Date:15 November 2022
FORM GSTR-9 is amended to extend the period for reporting outward supplies from April 2022 to October 2022. Data filed up to 30 November 2022 is permitted to be included. The amendment aligns annual return reporting with extended return filing timelines.Effective Date:15 November 2022
Rules relating to the National Anti-Profiteering Authority are omitted. References to duties are replaced with functions under section 171. The amendment restructures the anti-profiteering mechanism in line with statutory changes.Effective Date:1 December 2022
Rules relating to the National Anti-Profiteering Authority are omitted. References to duties are replaced with functions under section 171. The amendment restructures the anti-profiteering mechanism in line with statutory changes.Effective Date:1 December 2022
The due date for filing FORM GSTR-3B for September 2022 is extended to 21 October 2022. The extension applies to registered persons required to furnish monthly returns under section 39(1). The revised date substitutes the earlier prescribed due date.Effective Date:21 October 2022
The due date for filing FORM GSTR-3B for September 2022 is extended to 21 October 2022. The extension applies to registered persons required to furnish monthly returns under section 39(1). The revised date substitutes the earlier prescribed due date.Effective Date:21 October 2022
The corrigendum corrects the reference to the year “2018” by specifying applicability with effect from 1 October 2022. The correction clarifies the effective date of the amended provision. No other part of the notification is altered.Effective Date:1 October 2022Previous Notification:Notification No. 20/2022 – Central Tax dated 28.09.2022
The corrigendum corrects the reference to the year “2018” by specifying applicability with effect from 1 October 2022. The correction clarifies the effective date of the amended provision. No other part of the notification is altered.Effective Date:1 October 2022Previous Notification:Notification No. 20/2022 – Central Tax dated 28.09.2022
Notification No. 20/2018–Central Tax dated 28 March 2018 is rescinded. The rescission does not affect actions already taken or omitted prior to the date of rescission. The withdrawal is issued in public interest under section 148 of the CGST Act.Effective Date:28 September 2022Previous Notification:Notification No. 20/2018 – Central Tax dated 28.03.2018
Notification No. 20/2018–Central Tax dated 28 March 2018 is rescinded. The rescission does not affect actions already taken or omitted prior to the date of rescission. The withdrawal is issued in public interest under section 148 of the CGST Act.Effective Date:28 September 2022Previous Notification:Notification No. 20/2018 – Central Tax dated 28.03.2018
