Rules are amended to provide grounds for cancellation of registration for non-filing of returns. Provisions relating to input tax credit reversal, re-availment, and auto-generated statements are revised. Several obsolete rules and forms including GSTR-2 and GSTR-3 are omitted.Effective Date:1 October 2022
Rules are amended to provide grounds for cancellation of registration for non-filing of returns. Provisions relating to input tax credit reversal, re-availment, and auto-generated statements are revised. Several obsolete rules and forms including GSTR-2 and GSTR-3 are omitted.Effective Date:1 October 2022
Appoints 1 October 2022 as the date of commencement for sections 100 to 114 of the Finance Act, 2022.Clause (c) of section 110 and section 111 are excluded from commencement through this notification.The notification brings into force only the specified sections as stated.Effective Date:1 October 2022
Appoints 1 October 2022 as the date of commencement for sections 100 to 114 of the Finance Act, 2022.Clause (c) of section 110 and section 111 are excluded from commencement through this notification.The notification brings into force only the specified sections as stated.Effective Date:1 October 2022
The threshold for mandatory e-invoicing is reduced from ₹20 crore to ₹10 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in the prescribed manner. The requirement applies from the notified date.Effective Date:1 October 2022Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
The threshold for mandatory e-invoicing is reduced from ₹20 crore to ₹10 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in the prescribed manner. The requirement applies from the notified date.Effective Date:1 October 2022Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
The entry against serial number 4 is amended to specify fly ash bricks, fly ash aggregates, and fly ash blocks. The amendment updates the list of goods eligible under the composition levy scheme. The change applies from the notified date.Effective Date:18 July 2022Previous Notification:Notification No. 14/2019 – Central Tax dated 07.03.2019
The entry against serial number 4 is amended to specify fly ash bricks, fly ash aggregates, and fly ash blocks. The amendment updates the list of goods eligible under the composition levy scheme. The change applies from the notified date.Effective Date:18 July 2022Previous Notification:Notification No. 14/2019 – Central Tax dated 07.03.2019
The description of goods under serial number 4 is amended to specify fly ash bricks, fly ash aggregates, and fly ash blocks. The amendment revises product classification under the special scheme. The modification applies prospectively from the notified date.Effective Date:18 July 2022Previous Notification:Notification No. 10/2019 – Central Tax dated 07.03.2019
The description of goods under serial number 4 is amended to specify fly ash bricks, fly ash aggregates, and fly ash blocks. The amendment revises product classification under the special scheme. The modification applies prospectively from the notified date.Effective Date:18 July 2022Previous Notification:Notification No. 10/2019 – Central Tax dated 07.03.2019
Multiple rules and forms under the CGST Rules are amended covering suspension and revocation of registration, refund processing, electronic cash ledger operations, and interest calculation. New rule 88B is inserted to prescribe manner of calculating interest. Several obsolete rules and forms are omitted and return formats are updated.Effective Date:5 July 2022 (specific provisions effective retrospectively as notified)
Multiple rules and forms under the CGST Rules are amended covering suspension and revocation of registration, refund processing, electronic cash ledger operations, and interest calculation. New rule 88B is inserted to prescribe manner of calculating interest. Several obsolete rules and forms are omitted and return formats are updated.Effective Date:5 July 2022 (specific provisions effective retrospectively as notified)
The time limit for issuance of orders under section 73 for FY 2017-18 is extended up to 30 September 2023. The period from 1 March 2020 to 28 February 2022 is excluded for computation of limitation for erroneous refund and refund applications. The extension is issued under section 168A.Effective Date:1 March 2020 (deemed)
The time limit for issuance of orders under section 73 for FY 2017-18 is extended up to 30 September 2023. The period from 1 March 2020 to 28 February 2022 is excluded for computation of limitation for erroneous refund and refund applications. The extension is issued under section 168A.Effective Date:1 March 2020 (deemed)
The period for waiver of late fee for delay in furnishing FORM GSTR-4 for FY 2021-22 is extended. Late fee shall stand waived if the return is furnished up to the revised date. The waiver applies to composition taxpayers.Effective Date:5 July 2022Previous Notification:Notification No. 73/2017 – Central Tax dated 29.12.2017
The period for waiver of late fee for delay in furnishing FORM GSTR-4 for FY 2021-22 is extended. Late fee shall stand waived if the return is furnished up to the revised date. The waiver applies to composition taxpayers.Effective Date:5 July 2022Previous Notification:Notification No. 73/2017 – Central Tax dated 29.12.2017
The due date for furnishing FORM GST CMP-08 for the quarter ending 30 June 2022 is extended. Eligible composition taxpayers are permitted to file the statement up to the revised date. The extension applies to persons covered under Notification No. 21/2019.Effective Date:5 July 2022Previous Notification:Notification No. 21/2019 – Central Tax dated 23.04.2019
The due date for furnishing FORM GST CMP-08 for the quarter ending 30 June 2022 is extended. Eligible composition taxpayers are permitted to file the statement up to the revised date. The extension applies to persons covered under Notification No. 21/2019.Effective Date:5 July 2022Previous Notification:Notification No. 21/2019 – Central Tax dated 23.04.2019
Registered persons having aggregate turnover up to ₹2 crore in FY 2021-22 are exempted from filing annual return. The exemption is granted under section 44 of the CGST Act. The relief applies only for the specified financial year.Effective Date:5 July 2022
Registered persons having aggregate turnover up to ₹2 crore in FY 2021-22 are exempted from filing annual return. The exemption is granted under section 44 of the CGST Act. The relief applies only for the specified financial year.Effective Date:5 July 2022
