Assessment orders issued on or before 28 February 2023 under section 62 are deemed withdrawn.Registered persons must furnish valid return on or before 30 June 2023.Interest and late fee payable under the Act are required to be paid along with the return.Effective Date of Notification:31 March 2023
Assessment orders issued on or before 28 February 2023 under section 62 are deemed withdrawn.Registered persons must furnish valid return on or before 30 June 2023.Interest and late fee payable under the Act are required to be paid along with the return.Effective Date of Notification:31 March 2023
Late fee for annual return from FY 2022-23 onwards is capped based on turnover slabs.Maximum late fee is restricted to 0.02% of turnover in State or Union Territory.For FYs 2017-18 to 2021-22, late fee exceeding ₹10,000 is waived if returns are filed by 30 June 2023.Effective Date of Notification:31 March 2023
Late fee for annual return from FY 2022-23 onwards is capped based on turnover slabs.Maximum late fee is restricted to 0.02% of turnover in State or Union Territory.For FYs 2017-18 to 2021-22, late fee exceeding ₹10,000 is waived if returns are filed by 30 June 2023.Effective Date of Notification:31 March 2023
Late fee exceeding ₹500 is waived for delayed filing of FORM GSTR-10.The benefit applies where the return is furnished between 01 April 2023 and 30 June 2023.Effective Date of Notification:01 April 2023
Late fee exceeding ₹500 is waived for delayed filing of FORM GSTR-10.The benefit applies where the return is furnished between 01 April 2023 and 30 June 2023.Effective Date of Notification:01 April 2023
Time limit for issuing orders for FY 2017-18 is extended up to 31 December 2023.Time limit for FY 2018-19 is extended up to 31 March 2024.Time limit for FY 2019-20 is extended up to 30 June 2024.Effective Date of Notification:31 March 2023Previous NotificationNotification No. 35/2020, 14/2021 and 13/2022 – Central Tax
Time limit for issuing orders for FY 2017-18 is extended up to 31 December 2023.Time limit for FY 2018-19 is extended up to 31 March 2024.Time limit for FY 2019-20 is extended up to 30 June 2024.Effective Date of Notification:31 March 2023Previous NotificationNotification No. 35/2020, 14/2021 and 13/2022 – Central Tax
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
