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
Assessment orders issued on or before 28 February 2023 under section 62 are deemed withdrawn.Registered persons must furnish valid return on or before 30 June 2023.Interest and late fee payable under the Act are required to be paid along with the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Assessment orders issued on or before 28 February 2023 under section 62 are deemed withdrawn.Registered persons must furnish valid return on or before 30 June 2023.Interest and late fee payable under the Act are required to be paid along with the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
Reference to “provisions of” rule 8(4B) is substituted with “proviso to” rule 8(4B).The amendment aligns the notification with amended CGST Rules.Effective Date of Notification:26 December 2022Previous NotificationNotification No. 27/2022 – Central Tax dated 26 December 2022
Reference to “provisions of” rule 8(4B) is substituted with “proviso to” rule 8(4B).The amendment aligns the notification with amended CGST Rules.Effective Date of Notification:26 December 2022Previous NotificationNotification No. 27/2022 – Central Tax dated 26 December 2022
Rule 8 is amended to modify timelines linked to Aadhaar authentication during registration.Biometric Aadhaar authentication and physical verification are mandated for high-risk applicants.Registration application is treated as complete only after completion of the prescribed verification.Effective Date of Notification:26 December 2022
Rule 8 is amended to modify timelines linked to Aadhaar authentication during registration.Biometric Aadhaar authentication and physical verification are mandated for high-risk applicants.Registration application is treated as complete only after completion of the prescribed verification.Effective Date of Notification:26 December 2022
Registered persons whose registration was cancelled on or before 31 December 2022 may apply for revocation up to 30 June 2023.Application is permitted only after filing all pending returns and payment of tax, interest, penalty and late fee.No further extension beyond the notified date is allowed.Effective Date of Notification:31 March 2023
Registered persons whose registration was cancelled on or before 31 December 2022 may apply for revocation up to 30 June 2023.Application is permitted only after filing all pending returns and payment of tax, interest, penalty and late fee.No further extension beyond the notified date is allowed.Effective Date of Notification:31 March 2023
Late fee in excess of ₹250 is waived for delayed filing of FORM GSTR-4.Complete waiver is granted where central tax liability is NIL.The benefit applies for returns from July 2017 to March 2019 and FY 2019-20 to 2021-22.Returns must be furnished between 01 April 2023 and 30 June 2023.Effective Date of Notification:01 April 2023Previous NotificationNotification No. 73/2017 – Central Tax dated 29 December 2017
Late fee in excess of ₹250 is waived for delayed filing of FORM GSTR-4.Complete waiver is granted where central tax liability is NIL.The benefit applies for returns from July 2017 to March 2019 and FY 2019-20 to 2021-22.Returns must be furnished between 01 April 2023 and 30 June 2023.Effective Date of Notification:01 April 2023Previous NotificationNotification No. 73/2017 – Central Tax dated 29 December 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
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
