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 …
Tag: CBIC
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 …
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 …
Commencement Date of Certain Sections of CGST Act 2017 amended by FA 2022: CBIC Central Tax Notification 18/2022
CBIC notifies the commencement date of certain sections of the CGST Act 2017 amended by the Finance Act 2022 as 01/10/2022. Accordingly, the provisions of Sections 100 to 114, …
CBIC guidelines on filing/revision of GST TRAN-1/TRAN-2: GST Circular 180/12/2022
CBIC has issued guidelines for aggrieved registered persons (taxpayers/assessees) in relation to filing/revision of GST TRAN-1/TRAN-2 to claim transitional credit, vide GST Circular 180/12/2022, in light of the Orders …
Guidelines on Prosecution (arrest/bail) under CGST: CBIC Investigation Instructions 04/2022-23
The CBIC has issued guidelines/instructions on arrest and bail for offences punishable under the CGST Act, 2017, vide GST Investigation Instruction No. 04/2022-23. All field formations must follow these …
CBIC Guidelines/ Instructions on Arrest/ Bail for Offences under CGST Act
CBIC prescribed guidelines/ instructions/ clarifications regarding arrests/ bails relating to offences punishable under the CGST Act, 2017.
CBIC Guidelines/ Instructions on Summons u/s 70 (CGST Act 2017)
CBIC has issued detailed Guidelines/Instructions for adherence by field formations dealing with GST Investigation prior to issuing Summons under Section 70 of the CGST Act 2017, vide GST Investigation …
GSTR-4 Late Filing Fee (FY 2021-22) waived by CBIC
CBIC notifies waiver of late fee u/s 47 of the CGST Act, 2017, in respect of delay in filing Form GSTR-4 for FY 2021-22, during the period from 01/05/2022 …