CGST (5th Amendment) Rules, 2022: CBIC Notifications
The CBIC has notified the CGST (5th Amendment) Rules 2022 to make further amendments in the CGST Rules 2017 in line with the recommendations of the GST Council, vide …
Category: GST
GST e-Invoicing Turnover Limit not reduced to Rs 5 Crore: CBIC
The Central Board of Indirect Taxes and Customs (CBIC) has issued a clarification stating that there are no plans to reduce the Turnover Limit for GST e-Invoicing requirements from …
CBIC extends GSTR-1 due date (Nov. 2022 TN Cyclone): CGST Notification 25/2022
CBIC further amends Central Tax Notification 83/2020 to extend the due date for monthly GSTR-1 return of November 2022, in the case of taxpayers from certain cyclone affected districts …
IGST Refunds Procedure under CGST Rule 96(4)(c): CBIC GST Instructions 4/2022
CBIC issues instructions on the procedure for sanctioning IGST refunds withheld in accordance with Rule 96(4)(c), which are transmitted to the jurisdictional GST authorities in accordance with Rule 96(5A) …
CCI to replace NAA for Anti Profiteering Complaints under GST
CBIC has notified that the Competency Commission of India (CCI) will take the place of the National Anti-Profiteering Authority (NAA) for GST anti-profiteering complaints, i.e., CCI will be stepping …
CGST (3rd Amendment) Rules 2022 notified by CBIC
CBIC notifies the CGST (3rd Amendment) Rules 2022 to amend the instructions at paragraph 7 of form GSTR-9 for providing an increased time limit to taxpayers for claiming input …
CBIC Guidelines for Verifying Transitional Credit: GST Circular 182/14/2022
CBIC has issued clarification/guidelines for verification of the transitional input tax credit (ITC) by the field formations, in light of the Orders of the Hon’ble Supreme Court dated 22/07/2022 …
Clarification on Unutilised ITC Refund (Inverted): CBIC GST Circular 181/13/2022
CBIC has issued clarification on issues related with refunds of unutilized input tax credit (ITC), accumulated due to an inverted duty structure, u/s 54(3) read with Rule 89(5) and …
Explanatory Notes on Finance Act 2022: CBDT Circular 23/2022
The CBDT has put out Explanatory Notes to the provisions of the Finance Act, 2022, mostly to explain the changes and new rules about income tax (see Circular 23/2022). …
CBIC extends GSTR-3B Due Date (September 2022): Central Tax Notification 21/2022
CBIC has notified that the due date for filing the return in Form GSTR-3B for the month of September 2022 has been extended up to October 21, 2022 in …