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 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)
The provisions relating to Aadhaar authentication and related procedural rules are brought into force. Sub-rule (2), sub-rule (3), clause (i) of sub-rule (6), and sub-rule (7) of rule 2 are notified. The notification specifies the effective date for operationalising these provisions.Effective Date:1 January 2022Previous Notification:Notification No. 35/2021 – Central Tax dated 24.09.2021
The provisions relating to Aadhaar authentication and related procedural rules are brought into force. Sub-rule (2), sub-rule (3), clause (i) of sub-rule (6), and sub-rule (7) of rule 2 are notified. The notification specifies the effective date for operationalising these provisions.Effective Date:1 January 2022Previous Notification:Notification No. 35/2021 – Central Tax dated 24.09.2021
The retention period of records under rule 137 is extended from four years to five years. FORM GST DRC-03 is amended to include additional reasons such as scrutiny and tax ascertained through DRC-01A. The format of payment details in the form is also revised.Effective Date:1 December 2021 (rule 137 effective from 30 November 2021)
The retention period of records under rule 137 is extended from four years to five years. FORM GST DRC-03 is amended to include additional reasons such as scrutiny and tax ascertained through DRC-01A. The format of payment details in the form is also revised.Effective Date:1 December 2021 (rule 137 effective from 30 November 2021)
New rule 10B is inserted mandating Aadhaar authentication for specified purposes such as refund and revocation applications. Rule 36 and rule 59 are amended to modify ITC availment and return restrictions. Changes are also made to job work reporting under rule 45 and refund provisions under rules 89 and 96.Effective Date:24 September 2021 (specific provisions effective from notified dates)
New rule 10B is inserted mandating Aadhaar authentication for specified purposes such as refund and revocation applications. Rule 36 and rule 59 are amended to modify ITC availment and return restrictions. Changes are also made to job work reporting under rule 45 and refund provisions under rules 89 and 96.Effective Date:24 September 2021 (specific provisions effective from notified dates)
The scope of Aadhaar authentication provisions is expanded by including sub-section (6A) of section 25 of the CGST Act. The amendment clarifies applicability of Aadhaar authentication for specified categories of applicants. No other condition of the principal notification is altered.Effective Date:24 September 2021Previous Notification:Notification No. 03/2021 – Central Tax dated 23.02.2021
The scope of Aadhaar authentication provisions is expanded by including sub-section (6A) of section 25 of the CGST Act. The amendment clarifies applicability of Aadhaar authentication for specified categories of applicants. No other condition of the principal notification is altered.Effective Date:24 September 2021Previous Notification:Notification No. 03/2021 – Central Tax dated 23.02.2021
The time limit for EVC-based authentication under rule 26 is extended up to 31 October 2021. E-way bill restriction under rule 138E is relaxed for returns pertaining to March to May 2021. Amendments are made to FORM GST ASMT-14 relating to assessment proceedings.Effective Date:29 August 2021 (specific provisions effective retrospectively or prospectively as notified)
The time limit for EVC-based authentication under rule 26 is extended up to 31 October 2021. E-way bill restriction under rule 138E is relaxed for returns pertaining to March to May 2021. Amendments are made to FORM GST ASMT-14 relating to assessment proceedings.Effective Date:29 August 2021 (specific provisions effective retrospectively or prospectively as notified)
The last date to avail the late fee amnesty scheme for delayed filing of FORM GSTR-3B is extended. The benefit, which caps late fees for past tax periods from July 2017 to April 2021, is now available up to 30 November 2021. Other conditions of the scheme remain unchanged.Effective Date:29 August 2021Previous Notification:Notification No. 76/2018 – Central Tax dated 31.12.2018
The last date to avail the late fee amnesty scheme for delayed filing of FORM GSTR-3B is extended. The benefit, which caps late fees for past tax periods from July 2017 to April 2021, is now available up to 30 November 2021. Other conditions of the scheme remain unchanged.Effective Date:29 August 2021Previous Notification:Notification No. 76/2018 – Central Tax dated 31.12.2018
