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
The rate of interest is notified as nil for specified electronic commerce operators who failed to file FORM GSTR-8 due to technical glitches. The waiver applies to specified tax periods where tax had already been deposited in the electronic cash ledger. Eligible GSTINs and applicable periods are specified in the notification.Effective Date:7 June 2022
The rate of interest is notified as nil for specified electronic commerce operators who failed to file FORM GSTR-8 due to technical glitches. The waiver applies to specified tax periods where tax had already been deposited in the electronic cash ledger. Eligible GSTINs and applicable periods are specified in the notification.Effective Date:7 June 2022
Late fee payable under section 47 for delay in filing FORM GSTR-4 for FY 2021-22 is waived. The waiver applies for the period from 1 May 2022 to 30 June 2022. Eligible composition taxpayers are covered under the waiver.Effective Date:1 May 2022Previous Notification:Notification No. 73/2017 – Central Tax dated 29.12.2017
Late fee payable under section 47 for delay in filing FORM GSTR-4 for FY 2021-22 is waived. The waiver applies for the period from 1 May 2022 to 30 June 2022. Eligible composition taxpayers are covered under the waiver.Effective Date:1 May 2022Previous Notification:Notification No. 73/2017 – Central Tax dated 29.12.2017
The due date for depositing tax through FORM GST PMT-06 for the month of April 2022 is extended. The relief applies to taxpayers required to make monthly tax payments under section 39(7). Payment may be made up to the revised date without default.Effective Date:17 May 2022
The due date for depositing tax through FORM GST PMT-06 for the month of April 2022 is extended. The relief applies to taxpayers required to make monthly tax payments under section 39(7). Payment may be made up to the revised date without default.Effective Date:17 May 2022
The due date for filing FORM GSTR-3B for the month of April 2022 is extended. Registered persons are permitted to furnish the return beyond the original due date. The extension applies uniformly to all eligible taxpayers.Effective Date:17 May 2022
The due date for filing FORM GSTR-3B for the month of April 2022 is extended. Registered persons are permitted to furnish the return beyond the original due date. The extension applies uniformly to all eligible taxpayers.Effective Date:17 May 2022
The composition levy scheme is extended to cover fly ash bricks, fossil meal bricks, building bricks, and roofing tiles. Eligible manufacturers may opt for composition levy under section 10 of the CGST Act. The amendment enlarges the scope of goods covered under the special scheme.Effective Date:1 April 2022Previous Notification:Notification No. 14/2019 – Central Tax dated 07.03.2019
The composition levy scheme is extended to cover fly ash bricks, fossil meal bricks, building bricks, and roofing tiles. Eligible manufacturers may opt for composition levy under section 10 of the CGST Act. The amendment enlarges the scope of goods covered under the special scheme.Effective Date:1 April 2022Previous Notification:Notification No. 14/2019 – Central Tax dated 07.03.2019
Additional goods including fly ash bricks, building bricks, fossil meal bricks, and roofing tiles are notified under the special composition scheme. Manufacturers of the specified goods are brought within the scope of the exemption from registration. The amendment expands the list of eligible products.Effective Date:1 April 2022Previous Notification:Notification No. 10/2019 – Central Tax dated 07.03.2019
Additional goods including fly ash bricks, building bricks, fossil meal bricks, and roofing tiles are notified under the special composition scheme. Manufacturers of the specified goods are brought within the scope of the exemption from registration. The amendment expands the list of eligible products.Effective Date:1 April 2022Previous Notification:Notification No. 10/2019 – Central Tax dated 07.03.2019
Additional Commissioners or Joint Commissioners of Central Tax are vested with powers to adjudicate notices issued by officers of the Directorate General of GST Intelligence. The powers are exercisable across India for specified sections of the CGST Act. Jurisdictional allocation is prescribed through insertion of Table V.Effective Date:11 March 2022Previous Notification:Notification No. 02/2017 – Central Tax dated 19.06.2017
Additional Commissioners or Joint Commissioners of Central Tax are vested with powers to adjudicate notices issued by officers of the Directorate General of GST Intelligence. The powers are exercisable across India for specified sections of the CGST Act. Jurisdictional allocation is prescribed through insertion of Table V.Effective Date:11 March 2022Previous Notification:Notification No. 02/2017 – Central Tax dated 19.06.2017
The threshold for mandatory e-invoicing is reduced from ₹50 crore to ₹20 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in accordance with rule 48(4) of the CGST Rules. The amendment applies prospectively from the notified date.Effective Date:1 April 2022Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
The threshold for mandatory e-invoicing is reduced from ₹50 crore to ₹20 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in accordance with rule 48(4) of the CGST Rules. The amendment applies prospectively from the notified date.Effective Date:1 April 2022Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
Rule 36 is amended to restrict ITC strictly to invoices reflected in FORM GSTR-2B. Due date for annual return and reconciliation statement for FY 2020-21 is extended to 28 February 2022. New procedures are introduced for recovery, auction of goods, provisional attachment, and corresponding GST forms.Effective Date:29 December 2021 (major provisions effective from 1 January 2022)
Rule 36 is amended to restrict ITC strictly to invoices reflected in FORM GSTR-2B. Due date for annual return and reconciliation statement for FY 2020-21 is extended to 28 February 2022. New procedures are introduced for recovery, auction of goods, provisional attachment, and corresponding GST forms.Effective Date:29 December 2021 (major provisions effective from 1 January 2022)
