Notification & Circulars
- . Notification No. 18/2022-Central Tax dated 28.09.2022: Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force.
- . Circular No. 180/12/2022 – GST dated 09.09.2022: Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd
- . Instruction No. 04/2022-23 (GST-Investigation) dated 01.09.2022: Guidelines of launching of prosecution under the CGST Act, 2017.
- . Instruction No. 03/2022-23 (GST-Investigation) dated 17.08.2022: Guidelines on issuance of summons under section 70 of the CGST Act, 2017.
- . Instruction No. 02/2022-23 (GST-Investigation) dated 17.08.2022: Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017.
- . Circular No. 179/11/2022-GST dated 03.09.2022: Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh
- . Circular No. 178/10/2022-GST dated 03.09.2022: GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law.
- . Circular No. 177/09/2022-GST dated 03.09.2022: Clarifications regarding applicable GST rates & exemptions on certain service.
- . Notification No. 17/2022- Central Tax dated 01.08.2022: Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022.
- . Notification No. 11/2022- Integrated Tax (Rate) dated 13.07.2022: Rescinds notification No. 47/2017- Integrated Tax (Rate)
- . Notification No. 10/2022- Integrated Tax (Rate) dated 13.07.2022: Seeks to amend notification No. 2/2022- Integrated Tax (Rate)
- . Notification No. 09/2022- Integrated Tax (Rate) dated 13.07.2022: Seeks to amend notification No. 5/2017- Integrated Tax (Rate)
- . Notification No. 08/2022- Integrated Tax (Rate) dated 13.07.2022: Seeks to amend notification No. 3/2017- Integrated Tax (Rate)
- . Notification No. 07/2022- Integrated Tax (Rate) dated 13.07.2022: Seeks to amend notification No. 2/2017- Integrated Tax (Rate)
- . Notification No. 06/2022- Integrated Tax (Rate) dated 13.07.2022: Seeks to amend notification No. 1/2017- Integrated Tax (Rate)
- . Notification No. 05/2022- Integrated Tax (Rate) dated 13.07.2022: Seeks to amend Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017
- . Notification No. 04/2022- Integrated Tax (Rate) dated 13.07.2022: Seeks to amend Notification No. 09/2017- Integrated Tax (Rate) dated 28.06.2017
- . Notification No. 03/2022- Integrated Tax (Rate) dated 13.07.2022: Seeks to amend Notification No. 08/2017- Integrated Tax (Rate) dated 28.06.2017
- . Notification No. 11/2022-Union Territory Tax (Rate) dated 13.07.2022: Rescinds notification No. 45/2017- Union Territory Tax (Rate)
- . Notification No. 10/2022-Union Territory Tax (Rate) dated 13.07.2022: Seeks to amend notification No. 2/2017- Union Territory Tax (Rate)
- . Notification No. 09/2022-Union Territory Tax (Rate) dated 13.07.2022: Seeks to amend notification No. 5/2017- Union Territory Tax (Rate)
- . Notification No. 08/2022-Union Territory Tax (Rate) dated 13.07.2022: Seeks to amend notification No. 3/2017- Union Territory Tax (Rate)
- . Notification No. 07/2022-Union Territory Tax (Rate) dated 13.07.2022: Seeks to amend notification No. 2/2017- Union Territory Tax (Rate)
- . Notification No. 06/2022-Union Territory Tax (Rate) dated 13.07.2022: Seeks to amend notification No. 1/2017- Union Territory Tax (Rate)
- . Notification No. 05/2022-Union Territory Tax (Rate) dated 13.07.2022: Seeks to amend Notification No 13/2017- Union territory Tax (Rate) dated 28.06.2017.
- . Notification No. 04/2022-Union Territory Tax (Rate) dated 13.07.2022: Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017.
- . Notification No. 03/2022-Union Territory Tax (Rate) dated 13.07.2022: Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017.
- . Notification No. 04/2022-Union Territory Tax dated 13.07.2022: Seeks to amend notification No. 14/2019- Union Territory Tax
- . Notification No. 03/2022-Union Territory Tax dated 13.07.2022: Seeks to amend notification No. 10/2019- Union Territory Tax
- . Notification No. 11/2022-Central Tax (Rate) dated 13.07.2022: Rescinds notification No. 45/2017- Central Tax (Rate)
- . Notification No. 10/2022-Central Tax (Rate) dated 13.07.2022: Seeks to amend notification No. 2/2022- Central Tax (Rate)
- . Notification No. 09/2022-Central Tax (Rate) dated 13.07.2022: Seeks to amend notification No. 5/2017- Central Tax (Rate)
- . Notification No. 08/2022-Central Tax (Rate) dated 13.07.2022: Seeks to amend notification No. 03/2017- Central Tax (Rate)
- . Notification No. 07/2022-Central Tax (Rate) dated 13.07.2022: Seeks to amend notification No. 2/2017- Central Tax (Rate).
- . Notification No. 06/2022-Central Tax (Rate) dated 13.07.2022: Seeks to amend notification No. 01/2017- Central Tax (Rate)
- . Notification No. 05/2022-Central Tax (Rate) dated 13.07.2022: Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification No. 04/2022-Central Tax (Rate) dated 13.07.2022: Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022: Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification No. 16/2022-Central Tax dated 13.07.2022: Seeks to amend notification No. 14/2019- Central Tax dated 07.03.2019.
- . Notification No. 15/2022 -Central Tax dated 13.07.2022: Seeks to amend notification No. 10/2019- Central Tax dated 07.03.2019
- . Circular No. 176/08/2022-GST dated 06.07.2022: Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.
- . Circular No. 175/07/2022-GST dated 06.07.2022: Regarding manner of filing refund of unutilized ITC on account of export of electricity.
- . Circular No. 174/06/2022-GST dated 06.07.2022: Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A
- . Circular No. 173/05/2022-GST dated 06.07.2022: Regarding clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.
- . Circular No. 172/04/2022-GST dated 06.07.2022: Regarding clarification on various issue pertaining to GST
- . Circular No. 171/03/2022-GST dated 06.07.2022: Regarding clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Service Tax Act, 2017 in respect of transactions involving fake invoices.
- . Circular No. 170/02/2022-GST dated 06.07.022: Regarding mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1
- . Notification No. 14/2022- Central Tax dated 05.07.2022: Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017.
- . Notification No. 13/2022- Central tax dated 05.07.2022: Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act.
- . Notification No. 12/2022- Central Tax dated 05.07.2022: Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22.
