Notification & Circulars
- . 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.
- . Notification No. 11/2022- Central Tax dated 05.07.2022: Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022.
- . Notification no. 10/2022-Central Tax dated 05.07.2022: Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for F.Y. 2021-22.
- . Notification No. 09/2022-Central Tax dated 05.07.2022: Seeks to notify the provisions of Clause (c) of Section 110 and Section 111 of the Finance Act, 2022.
- . Notification No. 01/2022-Compensation Cess: Seeks to bring into force the Goods and Services Tax (Period of levy and collection of cess) Rules, 2022
- . Instruction No. 03/2022-GST dated 14.06.2022: Regarding procedure relating to sanction, post-audit and review of refund claims.
- . Notification No. 08/2022- Central Tax dated 07.06.2022: Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods.
