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GST Notifications, Circulars...
1,891
Results
Notification No. 21/2022 Central Tax
21 Oct, 2022
❱ Seeks to extend the due date of filing FORM GSTR-3B for the month of September, 2022.
Press Release
4 Oct, 2022
❱ Important clarification by CBIC on confusion over date extension till 30th November for certain compliances vide Notification No. 18/2022-CT dated 28.09.2022
Questions answered:
1) Whether extension is applicable for FY 2021-22?
2) Whether extension is upto 30 Nov 2022 or upto date of filing of return of Nov 2022?
Notification No. 20/2022 Central Tax
28 Sep, 2022
❱ Seeks to rescind Notification No. 20/2018-CT dated 28.03.2018 issued previously for extension of due date for filing of application for refund under section 55 by notified agencies.
Notification No. 19/2022 Central Tax
28 Sep, 2022
❱ Central Goods and Services Tax (Second Amendment) Rules, 2022.
Rule 21,
Rule 36(2),
Rule 36(4),
Rule 37(1),
Rule 37(2),
Rule 37(3),
Rule 38,
Rule 42(1),
Rule 43(1),
Rule 60(7),
Rule 69,
Rule 70,
Rule 71,
Rule 72,
Rule 73,
Rule 74,
Rule 75,
Rule 76,
Rule 77,
Rule 79,
Rule 83(8),
Rule 85(2),
Rule 89(1),
Rule 96(3),
GST PCT-05,
Notification No. 18/2022 Central Tax
28 Sep, 2022
❱ Seeks to notify 01.10.2022 as the date on which amendments made by Finance Act, 2022 in Section 16(2), 16(4), 29(2), 34(2), 37(1), 37(2), 37(3), 37(4), 38, 39(5), 39(7), 39(9), 39(10), 41, 42, 43, 43A, 47(1), 48(2), 49(2), 49(4), 49(12), 52(6), 54(1), 54(2), 54(10), 168(2) of CGST Act shall come into force.
Section 16(2),
Section 16(4),
Section 168(2),
Section 29(2),
Section 34(2),
Section 37(1),
Section 37(2),
Section 37(3),
Section 37(4),
Section 38,
Section 39(10),
Section 39(5),
Section 39(7),
Section 39(9),
Section 41,
Section 42,
Section 43,
Section 43A,
Section 47(1),
Section 48(2),
Section 49(12),
Section 49(2),
Section 49(4),
Section 52(6),
Section 54(1),
Circular No. 180/12/2022-GST Central Tax
9 Sep, 2022
❱ CBIC Guidelines for filing fresh or revised TRAN-1 or TRAN-2 during the period 01.10.2022 to 30.11.2022 as per Supreme Court Order.
Instruction No. 04/2022-23 Central Tax
1 Sep, 2022
❱ Guidelines for launching of prosecution under CGST Act.
Section 132,
Section 132(1),
Section 132(2),
Section 132(6),
Section 137(1),
Section 137(2),
Section 137(3),
Section 138,
Section 159,
Section 69,
Instruction No. 03/2022-23 (GST-INV) Central Tax
17 Aug, 2022
❱ Guidelines on issuance of Summons under section 70 of CGST Act, 2017.
Instruction No. 02/2022-23-(GST-INV) Central Tax
17 Aug, 2022
❱ Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017.
Section 132,
Section 132(1),
Section 132(2),
Section 132(4),
Section 132(5),
Section 69(1),
Section 69(3),
Circular No. 179/11/2022-GST Central Tax
3 Aug, 2022
❱ Clarification regarding GST rates & classification on below.
1. Electric vehicles whether or not fitted with a battery pack, attract GST rate of 5%:
2. Stones otherwise covered in S. No. 123 of Schedule-I (such as Napa stones), which are not mirror polished, are eligible for concessional rate under said entry:
3.Mangoes under CTH 0804 including mango pulp, but other than fresh mangoes and sliced, dried mangoes, attract GST at 12% rate:
4. Treated sewage water attracts Nil rate of GST:
5. Nicotine Polacrilex Gum attracts a GST rate of 18%:
6.Fly ash bricks and aggregate - condition of 90% fly ash content applied only to fly ash aggregate, and not fly ash bricks:
7.Applicability of GST on by-products of milling of Dal/ Pulses such as Chilka, Khanda and Churi:
Jun
20 Jun
☑ Monthly | GSTR-3B
GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]
25 Jun
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
28 Jun
☑ Monthly | GSTR-11
GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
30 Jun
☑ Annual | GSTR-4
GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).