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
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
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 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)
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 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
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
