indirect-tax

CBIC / GST updates

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

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CBIC-GST06 Jul 2022Circular

170/02/2022-GST : 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

CBIC / GST updates

Older

170/02/2022-GST : 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

171/03/2022-GST : Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices.

172/04/2022-GST : Clarification on various issue pertaining to GST

173/05/2022-GST : Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.

174/06/2022-GST : Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.

175/07/2022-GST : Manner of filing refund of unutilized ITC on account of export of electricity.

176/08/2022-GST : Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.

09/2022-Central Tax : Seeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022

10/2022-Central Tax : Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22

11/2022-Central Tax : Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022

12/2022-Central Tax : Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22

13/2022-Central Tax : Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act

14/2022-Central Tax : Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017

47th GST Council Meeting

08/2022-Central Tax : Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods

07/2022-Central Tax : 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

05/2022-Central Tax : Seeks to extend the due date of filing FORM GSTR-3B for the month of April, 2022

06/2022-Central Tax : 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

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

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

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CBIC / GST updates

CBIC / GST update results

Older

170/02/2022-GST : 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

171/03/2022-GST : Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices.

172/04/2022-GST : Clarification on various issue pertaining to GST

173/05/2022-GST : Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.

174/06/2022-GST : Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.

175/07/2022-GST : Manner of filing refund of unutilized ITC on account of export of electricity.

176/08/2022-GST : Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.

09/2022-Central Tax : Seeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022

10/2022-Central Tax : Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22

11/2022-Central Tax : Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022

12/2022-Central Tax : Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22

13/2022-Central Tax : Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act

14/2022-Central Tax : Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017

47th GST Council Meeting

08/2022-Central Tax : Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods

07/2022-Central Tax : 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

05/2022-Central Tax : Seeks to extend the due date of filing FORM GSTR-3B for the month of April, 2022

06/2022-Central Tax : 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

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

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

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