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)
This notification notifies rules prescribing the period for levy and collection of compensation cess up to 31 March 2026. It extends the cess collection period beyond the initial five years of GST implementation. The rules provide statutory backing for continued cess collection to meet compensation-related liabilities. It aligns cess levy with post-GST fiscal requirements.Issued for earlier notification?Yes — issued under sections 8 and 12 of the GST (Compensation to States) Act, 2017.
This notification notifies rules prescribing the period for levy and collection of compensation cess up to 31 March 2026. It extends the cess collection period beyond the initial five years of GST implementation. The rules provide statutory backing for continued cess collection to meet compensation-related liabilities. It aligns cess levy with post-GST fiscal requirements.Issued for earlier notification?Yes — issued under sections 8 and 12 of the GST (Compensation to States) Act, 2017.
The rate of interest under Section 50 is notified as Nil for certain e-commerce operators who could not file GSTR-8 for specified months due to portal glitches, despite having deposited TCS. The waiver applies for the period from tax payment till return filing. This notification grants targeted relief in genuine hardship cases.
The rate of interest under Section 50 is notified as Nil for certain e-commerce operators who could not file GSTR-8 for specified months due to portal glitches, despite having deposited TCS. The waiver applies for the period from tax payment till return filing. This notification grants targeted relief in genuine hardship cases.
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 delayed filing of FORM GSTR-4 for FY 2021-22 is fully waived for the period from 1 May 2022 to 30 June 2022. The relief applies to composition taxpayers. It encourages completion of annual compliance.Amendment:This notification amends notification No. 73/2017
Late fee payable under Section 47 for delayed filing of FORM GSTR-4 for FY 2021-22 is fully waived for the period from 1 May 2022 to 30 June 2022. The relief applies to composition taxpayers. It encourages completion of annual compliance.Amendment:This notification amends notification No. 73/2017
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
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 furnishing FORM GSTR-3B for April 2022 is extended to 24 May 2022. The extension is granted under Section 39(6). It provides short-term compliance relief to taxpayers.
The due date for furnishing FORM GSTR-3B for April 2022 is extended to 24 May 2022. The extension is granted under Section 39(6). It provides short-term compliance relief to taxpayers.
This notification extends the due date for depositing tax through FORM GST PMT-06 (for QRMP taxpayers) for April 2022 to 27 May 2022. It is issued under Rule 61(3). The measure aligns payment timelines with extended return filing dates.
This notification extends the due date for depositing tax through FORM GST PMT-06 (for QRMP taxpayers) for April 2022 to 27 May 2022. It is issued under Rule 61(3). The measure aligns payment timelines with extended return filing dates.
