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
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
The due date for depositing tax through FORM GST PMT-06 for the month of April 2022 is extended. The relief applies to taxpayers required to make monthly tax payments under section 39(7). Payment may be made up to the revised date without default.Effective Date:17 May 2022
The due date for depositing tax through FORM GST PMT-06 for the month of April 2022 is extended. The relief applies to taxpayers required to make monthly tax payments under section 39(7). Payment may be made up to the revised date without default.Effective Date:17 May 2022
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.
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.
The due date for filing FORM GSTR-3B for the month of April 2022 is extended. Registered persons are permitted to furnish the return beyond the original due date. The extension applies uniformly to all eligible taxpayers.Effective Date:17 May 2022
The due date for filing FORM GSTR-3B for the month of April 2022 is extended. Registered persons are permitted to furnish the return beyond the original due date. The extension applies uniformly to all eligible taxpayers.Effective Date:17 May 2022
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 goods including fly ash bricks, building bricks, fossil meal bricks, and roofing tiles are notified under the special composition scheme. Manufacturers of the specified goods are brought within the scope of the exemption from registration. The amendment expands the list of eligible products.Effective Date:1 April 2022Previous Notification:Notification No. 10/2019 – Central Tax dated 07.03.2019
Additional goods including fly ash bricks, building bricks, fossil meal bricks, and roofing tiles are notified under the special composition scheme. Manufacturers of the specified goods are brought within the scope of the exemption from registration. The amendment expands the list of eligible products.Effective Date:1 April 2022Previous Notification:Notification No. 10/2019 – Central Tax dated 07.03.2019
This notification grants a concessional IGST rate of 6% on inter-State supply of specified goods such as fly ash bricks, fly ash blocks, fossil meal bricks, building bricks, and earthen or roofing tiles. The concessional rate is subject to the condition that input tax credit on goods and services used in supplying such goods is not availed or is reversed, as prescribed. The notification gives effect to the 45th GST Council’s recommendations.Issued for earlier notification?No — this is a standalone concessional rate notification.
This notification grants a concessional IGST rate of 6% on inter-State supply of specified goods such as fly ash bricks, fly ash blocks, fossil meal bricks, building bricks, and earthen or roofing tiles. The concessional rate is subject to the condition that input tax credit on goods and services used in supplying such goods is not availed or is reversed, as prescribed. The notification gives effect to the 45th GST Council’s recommendations.Issued for earlier notification?No — this is a standalone concessional rate notification.
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by omitting certain entries relating to bricks and similar goods from Schedule I (5%) and inserting them under Schedule II (12%). The amendment covers fly ash bricks, fly ash aggregates, fossil meal bricks, building bricks, and roofing tiles. The change implements GST Council recommendations to rationalise rates on construction materials.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by omitting certain entries relating to bricks and similar goods from Schedule I (5%) and inserting them under Schedule II (12%). The amendment covers fly ash bricks, fly ash aggregates, fossil meal bricks, building bricks, and roofing tiles. The change implements GST Council recommendations to rationalise rates on construction materials.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
