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.
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
This notification appoints 1 October 2022 as the date on which Sections 100 to 114 of the Finance Act, 2022 (except Section 110(c) and Section 111) come into force. These provisions relate to amendments in GST law including changes impacting ITC, returns and compliance mechanisms.
This notification appoints 1 October 2022 as the date on which Sections 100 to 114 of the Finance Act, 2022 (except Section 110(c) and Section 111) come into force. These provisions relate to amendments in GST law including changes impacting ITC, returns and compliance mechanisms.
This notification makes substantial amendments to the CGST Rules, 2017, including new grounds for cancellation of registration, changes in ITC reversal rules (Rules 37, 38, 42, 43), omission of obsolete forms (GSTR-1A, GSTR-2, GSTR-3) and streamlining of refund provisions. The amendments aim to simplify procedures and align rules with automated GST return systems.Amendment:This notification amends notification No. 3/2017
This notification makes substantial amendments to the CGST Rules, 2017, including new grounds for cancellation of registration, changes in ITC reversal rules (Rules 37, 38, 42, 43), omission of obsolete forms (GSTR-1A, GSTR-2, GSTR-3) and streamlining of refund provisions. The amendments aim to simplify procedures and align rules with automated GST return systems.Amendment:This notification amends notification No. 3/2017
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.
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
This notification amends Notification No. 13/2020-CT to reduce the turnover threshold for mandatory e-invoicing from ₹20 crore to ₹10 crore. With effect from 1 October 2022, taxpayers exceeding this threshold are required to issue invoices through the Invoice Registration Portal (IRP). The measure expands the e-invoicing ecosystem.Amendment:This notification amends notification No. 13/2020
This notification amends Notification No. 13/2020-CT to reduce the turnover threshold for mandatory e-invoicing from ₹20 crore to ₹10 crore. With effect from 1 October 2022, taxpayers exceeding this threshold are required to issue invoices through the Invoice Registration Portal (IRP). The measure expands the e-invoicing ecosystem.Amendment:This notification amends notification No. 13/2020
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 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
