This notification amends Notification 14/2017–CT to assign the powers of Superintendent of Central Tax to Additional Assistant Directors of GST Intelligence, Audit, or GST wings. The delegation is issued under Sections 3 and 5 of the CGST Act read with IGST Act provisions. It strengthens enforcement and investigation capacity by expanding officer authorisations.
This notification amends Notification 14/2017–CT to assign the powers of Superintendent of Central Tax to Additional Assistant Directors of GST Intelligence, Audit, or GST wings. The delegation is issued under Sections 3 and 5 of the CGST Act read with IGST Act provisions. It strengthens enforcement and investigation capacity by expanding officer authorisations.
This notification specifies that Rule 8(4A) (biometric Aadhaar authentication) shall apply only in the State of Gujarat and shall not apply in other States and Union Territories. The measure allows phased implementation of biometric verification. It ensures controlled rollout based on administrative readiness.Amendment:Yes it has been amended through notification 54/2023, 31/2023, 5/2023,
This notification specifies that Rule 8(4A) (biometric Aadhaar authentication) shall apply only in the State of Gujarat and shall not apply in other States and Union Territories. The measure allows phased implementation of biometric verification. It ensures controlled rollout based on administrative readiness.Amendment:Yes it has been amended through notification 54/2023, 31/2023, 5/2023,
This comprehensive amendment introduces biometric Aadhaar authentication, inserts Rules 37A and 88C, prescribes mechanism for ITC reversal where supplier fails to file GSTR-3B, and establishes automated mismatch recovery through DRC-01B. It also extensively revises GSTR-1 tables, appeal procedures, refund formats and recovery rules. The notification significantly strengthens compliance monitoring and enforcement.Amendment:This notification amends notification No. 3/2017
This comprehensive amendment introduces biometric Aadhaar authentication, inserts Rules 37A and 88C, prescribes mechanism for ITC reversal where supplier fails to file GSTR-3B, and establishes automated mismatch recovery through DRC-01B. It also extensively revises GSTR-1 tables, appeal procedures, refund formats and recovery rules. The notification significantly strengthens compliance monitoring and enforcement.Amendment:This notification amends notification No. 3/2017
The due date for furnishing FORM GSTR-1 for November 2022 is extended to the 13th day of the succeeding month for registered persons located in specified districts of Tamil Nadu. This relief is granted due to natural calamities. It prevents levy of late fee for affected taxpayers.
The due date for furnishing FORM GSTR-1 for November 2022 is extended to the 13th day of the succeeding month for registered persons located in specified districts of Tamil Nadu. This relief is granted due to natural calamities. It prevents levy of late fee for affected taxpayers.
This notification omits Rules 122, 124, 125, 134 and 137 of the CGST Rules relating to the National Anti-Profiteering Authority. It also amends Rule 127 to redefine functions of the authority notified under Section 171. The amendment aligns the rules with the shift of anti-profiteering oversight to CCI.Amendment:This notification amends notification No. 3/2017
This notification omits Rules 122, 124, 125, 134 and 137 of the CGST Rules relating to the National Anti-Profiteering Authority. It also amends Rule 127 to redefine functions of the authority notified under Section 171. The amendment aligns the rules with the shift of anti-profiteering oversight to CCI.Amendment:This notification amends notification No. 3/2017
This notification authorises the Competition Commission of India (CCI) to examine whether the benefit of ITC or reduction in tax rate has been passed on to consumers under Section 171. It replaces the earlier National Anti-Profiteering Authority mechanism. The change brings anti-profiteering adjudication under an established statutory body.
This notification authorises the Competition Commission of India (CCI) to examine whether the benefit of ITC or reduction in tax rate has been passed on to consumers under Section 171. It replaces the earlier National Anti-Profiteering Authority mechanism. The change brings anti-profiteering adjudication under an established statutory body.
This notification amends FORM GSTR-9 (Annual Return) by extending the period for reporting ITC and tax details up to October 2022 where returns are filed by 30 November 2022. It facilitates reconciliation by allowing disclosure of additional months. The amendment improves accuracy in annual return reporting.Amendment:This notification amends notification No. 3/2017
This notification amends FORM GSTR-9 (Annual Return) by extending the period for reporting ITC and tax details up to October 2022 where returns are filed by 30 November 2022. It facilitates reconciliation by allowing disclosure of additional months. The amendment improves accuracy in annual return reporting.Amendment:This notification amends notification No. 3/2017
The due date for furnishing FORM GSTR-3B for September 2022 is extended to 21 October 2022 for registered persons filing returns under Section 39(1). The extension is granted under Section 39(6). It ensures smooth compliance for taxpayers facing filing constraints.
The due date for furnishing FORM GSTR-3B for September 2022 is extended to 21 October 2022 for registered persons filing returns under Section 39(1). The extension is granted under Section 39(6). It ensures smooth compliance for taxpayers facing filing constraints.
This corrigendum corrects an error in Notification No. 20/2022–Central Tax dated 28 September 2022. The year “2018” mentioned in line 33 on page 5 is amended to read “2018, with effect from the 1st day of October, 2022”. The correction clarifies the effective date of the rescission specified in the original notification. All other contents of Notification 20/2022 remain unchanged.
This corrigendum corrects an error in Notification No. 20/2022–Central Tax dated 28 September 2022. The year “2018” mentioned in line 33 on page 5 is amended to read “2018, with effect from the 1st day of October, 2022”. The correction clarifies the effective date of the rescission specified in the original notification. All other contents of Notification 20/2022 remain unchanged.
This notification rescinds Notification No. 20/2018–Central Tax, which prescribed a special procedure under Section 148. The rescission takes effect immediately. However, actions taken or omitted before such rescission remain protected. This marks discontinuation of the earlier special compliance framework.
This notification rescinds Notification No. 20/2018–Central Tax, which prescribed a special procedure under Section 148. The rescission takes effect immediately. However, actions taken or omitted before such rescission remain protected. This marks discontinuation of the earlier special compliance framework.
