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 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.
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
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 entry against serial number 4 is amended to specify fly ash bricks, fly ash aggregates, and fly ash blocks. The amendment updates the list of goods eligible under the composition levy scheme. The change applies from the notified date.Effective Date:18 July 2022Previous Notification:Notification No. 14/2019 – Central Tax dated 07.03.2019
The entry against serial number 4 is amended to specify fly ash bricks, fly ash aggregates, and fly ash blocks. The amendment updates the list of goods eligible under the composition levy scheme. The change applies from the notified date.Effective Date:18 July 2022Previous Notification:Notification No. 14/2019 – Central Tax dated 07.03.2019
The description of goods under serial number 4 is amended to specify fly ash bricks, fly ash aggregates, and fly ash blocks. The amendment revises product classification under the special scheme. The modification applies prospectively from the notified date.Effective Date:18 July 2022Previous Notification:Notification No. 10/2019 – Central Tax dated 07.03.2019
The description of goods under serial number 4 is amended to specify fly ash bricks, fly ash aggregates, and fly ash blocks. The amendment revises product classification under the special scheme. The modification applies prospectively from the notified date.Effective Date:18 July 2022Previous Notification:Notification No. 10/2019 – Central Tax dated 07.03.2019
This notification rescinds Notification No. 47/2017–Integrated Tax (Rate) with effect from 18 July 2022, except for actions already taken or omitted before such rescission. The rescission removes a redundant notification in view of subsequent amendments and rationalisation of the GST rate framework.Issued for earlier notification?No — it rescinds Notification No. 47/2017–Integrated Tax (Rate).
This notification rescinds Notification No. 47/2017–Integrated Tax (Rate) with effect from 18 July 2022, except for actions already taken or omitted before such rescission. The rescission removes a redundant notification in view of subsequent amendments and rationalisation of the GST rate framework.Issued for earlier notification?No — it rescinds Notification No. 47/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2022–Integrated Tax (Rate) by substituting the description of goods at Serial No. 1 to expressly include fly ash bricks, fly ash aggregates and fly ash blocks. The amendment clarifies product coverage and ensures uniform application of the notified rate.Issued for earlier notification?Yes — it amends Notification No. 2/2022–Integrated Tax (Rate).
This notification amends Notification No. 2/2022–Integrated Tax (Rate) by substituting the description of goods at Serial No. 1 to expressly include fly ash bricks, fly ash aggregates and fly ash blocks. The amendment clarifies product coverage and ensures uniform application of the notified rate.Issued for earlier notification?Yes — it amends Notification No. 2/2022–Integrated Tax (Rate).
This notification amends Notification No. 5/2017–Integrated Tax (Rate) by inserting new serial entries for edible oils, coal, lignite and peat, and by renumbering the existing entry. The amendment expands the list of goods eligible for refund of unutilised input tax credit arising from an inverted duty structure, thereby providing relief to affected sectors.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
This notification amends Notification No. 5/2017–Integrated Tax (Rate) by inserting new serial entries for edible oils, coal, lignite and peat, and by renumbering the existing entry. The amendment expands the list of goods eligible for refund of unutilised input tax credit arising from an inverted duty structure, thereby providing relief to affected sectors.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
This notification amends Notification No. 3/2017–Integrated Tax (Rate) by substituting the IGST rate in the Table against Serial No. 1 with a revised rate of 12%. The amendment ensures alignment of the applicable rate with the revised rate structure approved by the GST Council.Issued for earlier notification?Yes — it amends Notification No. 3/2017–Integrated Tax (Rate).
This notification amends Notification No. 3/2017–Integrated Tax (Rate) by substituting the IGST rate in the Table against Serial No. 1 with a revised rate of 12%. The amendment ensures alignment of the applicable rate with the revised rate structure approved by the GST Council.Issued for earlier notification?Yes — it amends Notification No. 3/2017–Integrated Tax (Rate).
