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
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
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
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
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 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
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 provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022 are brought into force. The notification appoints the date of commencement for the specified sections. The provisions become operational from the notified date.Effective Date:5 July 2022
The provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022 are brought into force. The notification appoints the date of commencement for the specified sections. The provisions become operational from the notified date.Effective Date:5 July 2022
