Notification & Circulars
- . 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.
- . Instruction F.No. 267/55/2020-CX.8./Pt-I dated 30.05.2022: Regarding manual processing of declarations filed by the co-noticees under Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019.
- . Instruction No. 1083/04/2022-CX9 dated 23.05.2022: Standard Operating Procedure (SOP) for NCLT cases in respect of the Insolvency and Bankruptcy Code (IBC).
- . Instruction Memo No. 362/GST dated 19.05.2022: Regarding re-engineering of the internal processes to implement taxpayer friendly measures in GST
- . Instruction Memo No. 367/GST-2 dated 24.05.2022: Regarding processing of applications for registration in FORM GST REG-01.
- . Instruction No. 01/2022-23 [GST – Investigation] dated 25.05.2022: Deposit of tax during the course of search, inspection or investigation.
- . Notification No. 07/2022- Central Tax Dated 26.05.2022 – Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22
- . Notification No. 06/2022- Central Tax dated 17.05.2022:Seeks to extend the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under QRMP scheme
- . Notification No. 05/2022- Central Tax dated 17.05.2022: Seeks to extend the due date of filing FORM GSTR-3B for the month of April, 2022
- . Notification-02/2022-CTR dated 31.03.2022:Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC
- . Notification-01/2022-CTR dated 31.03.2022: Seeks to amend notification No. 1/2017-Central Tax (Rate)
- . Notification No. 04/2022- Central Tax: Seeks to amend notification no. 14/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC
- . Notification No. 03/2022- Central Tax: Seeks to amend notification no. 10/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC
- . Registration Advisory No. 07/2022: Introduction of Restoration of Cancelled Registration based on Appellate order
- . Instruction No. 02/2022-GST: Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19 – reg.
- . Circular No. 169/01/2022- GST: Seeks to amend Circular No. 31/05/2018-GST
- . Notification No. 02/2022- Central Tax: Seeks to amend Notification No. 02/2017-Central Tax.
- . Notification No. 1/2022- Central Tax: Seeks to Amend Notification No. 13/2020- Central Tax
- . Advisory: Deployment of Interest Calculator in GSTR-3B
- . Advisory: Advisory on Revamped Search HSN Code Functionality
- . Guideline: Instruction No. 01/2022-GST:Guidelines for recovery under section 79 for cases covered under explanation to Section75(12) of the CGST Act, 2017
- . Notification-22/2021-CTR dated 31.12.2021:Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017.
- . Notification-21/2021-CTR dated 31.12.2021:Seeks to supersede notification 14/2021- CT(R) dated 18.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017.
- . Circular 168/24/2021- GST dated 30.12.2021: Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli.
- . Notification 40/2021- CT dated 29.12.2021: Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017.
- . Notification-2/2021-Compensation Cess Rate dated 28.12.2021: Seeks to amend Notification No 1/2017- Compensation Cess (Rate) dated 28.06.2017.
- . Notification-20/2021-CTR dated 28.12.2021: Seeks to amend Notification No 21/2018- Central Tax (Rate) dated 26.07.2018
- . Notification-19/2021-CTR dated 28.12.2021: Seeks to amend Notification No 2/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification-18/2021-CTR dated 28.12.2021: Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification 39/2021- CT dated 21/12/2021:Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force.
- . Notification 38/2021- CT dated 21.12.2021: Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022.
- . Circular 167/23/2021 GST dated 17.12.2021: GST on service supplied by restaurants through e-commerce operators –reg.
- . Notification 37/2021- CT dated 01.12.2021: Seeks to make amendments (Ninth Amendment, 2021) to the CGST Rules, 2017.
- . Notification 17/2021- CTR dated 18.11.2021: Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017
- . Notification 16/2021- CTR dated 18.11.2021: Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017
- . Notification 15/2021- CTR dated 18.11.2021: Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification 14/2021- CTR dated 18.11.2021:Seeks to further amend notification No. 01/2021-Central Tax (Rate) dated 28-06-2021
- . Notification 13/2021- CTR dated 27.10.2021: Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.
- . Circular 166/22/2021 GST dated 17.11.2021: Clarification on certain refund related issues- reg
- . Circular 165/21/2021- GST dated 17.11.2021: Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 – Reg.
- . Circular 164/20/2021- GST dated 06.10.2021: Clarifications regarding applicable GST rates & exemptions on certain services.
