indirect-tax

CBIC / GST updates

GST circulars, notifications, customs updates, e-invoicing, return filing, and input tax credit changes.

Older

CBIC-GST26 Dec 2022Circular

187/19/2022-GST : Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016

CBIC-GST26 Dec 2022Circular

188/20/2022-GST : Prescribing manner of filing an application for refund by unregistered persons

CBIC-GST25 Dec 2022Notification

26/2022-Central Tax : Seeks to make fifth amendment (2022) to CGST Rules

CBIC-GST25 Dec 2022Notification

27/2022-Central Tax : Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017

CBIC-GST16 Dec 2022Meeting

48th GST Council Meeting

CBIC-GST12 Dec 2022Notification

25/2022-Central Tax : Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu.

CBIC-GST22 Nov 2022Notification

23/2022-Central Tax : Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022.

CBIC-GST22 Nov 2022Notification

24/2022-Central Tax : Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022.

CBIC-GST14 Nov 2022Notification

22/2022-Central Tax : Seeks to make amendments (Third Amendment, 2022) to the CGST Rules, 2017.

CBIC-GST09 Nov 2022Circular

181/13/2022-GST : Clarification on refund related issues

CBIC-GST09 Nov 2022Circular

182/14/2022-GST : Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022

CBIC-GST20 Oct 2022Notification

21/2022-Central Tax : Seeks to extend the due date of filing FORM GSTR-3B for the month of September, 2022.

CBIC-GST28 Sept 2022Notification

Corrigendum : Corrigendum to Notification No. 20/2022-Central Tax dated 28.09.2022.

CBIC-GST27 Sept 2022Notification

18/2022-Central Tax : 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.

CBIC-GST27 Sept 2022Notification

19/2022-Central Tax : Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017.

CBIC-GST27 Sept 2022Notification

20/2022-Central Tax : Seeks to rescind Notification No. 20/2018-CT dated 28 th March, 2018.

CBIC-GST08 Sept 2022Circular

180/12/2022-GST : 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

CBIC-GST02 Aug 2022Circular

177/09/2022-GST : Clarifications regarding applicable GST rates & exemptions on certain services

CBIC-GST02 Aug 2022Circular

178/10/2022-GST : GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law

CBIC-GST02 Aug 2022Circular

179/11/2022-GST : 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

CBIC / GST updates

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Older

187/19/2022-GST : Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016

188/20/2022-GST : Prescribing manner of filing an application for refund by unregistered persons

26/2022-Central Tax : Seeks to make fifth amendment (2022) to CGST Rules

27/2022-Central Tax : Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017

48th GST Council Meeting

25/2022-Central Tax : Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu.

23/2022-Central Tax : Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022.

24/2022-Central Tax : Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022.

22/2022-Central Tax : Seeks to make amendments (Third Amendment, 2022) to the CGST Rules, 2017.

181/13/2022-GST : Clarification on refund related issues

182/14/2022-GST : Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022

21/2022-Central Tax : Seeks to extend the due date of filing FORM GSTR-3B for the month of September, 2022.

Corrigendum : Corrigendum to Notification No. 20/2022-Central Tax dated 28.09.2022.

18/2022-Central Tax : 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.

19/2022-Central Tax : Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017.

20/2022-Central Tax : Seeks to rescind Notification No. 20/2018-CT dated 28 th March, 2018.

180/12/2022-GST : 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

177/09/2022-GST : Clarifications regarding applicable GST rates & exemptions on certain services

178/10/2022-GST : GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law

179/11/2022-GST : 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