📌 No. 01/2022 – Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs issued a notification (01/2022 – Central Tax) on 24th February, 2022. This notification amends the previous notification (13/2020 – Central Tax) dated 21st March, 2020. The amendment will come into effect from 1st April, 2022, and it substitutes the words "fifty crore rupees" with "twenty crore rupees" in the first paragraph of the original notification. This change is being made in exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, based on the recommendations of the Council.
📌 No. 02/2022 – Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs regarding an amendment to the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017. The amendment adds a new paragraph 3A to a previous notification (02/2017 - Central Tax) which grants certain powers to Additional Commissioners or Joint Commissioners of Central Tax subordinate to the Principal Commissioners of Central Tax or the Commissioners of Central Tax. The new powers allow these officials to pass orders or decisions in respect of notices issued by the officers of Directorate General of Goods and Services Tax Intelligence under specific sections of the Central Goods and Services Tax Act 2017. Additionally, a new Table V is inserted to specify the Principal Commissioners or Commissioners of Central Tax and the powers they can exercise. The notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) on March 11, 2022.
📌 No. 03/2022 – Central Tax
This is a notification from the Central Government of India regarding an amendment to the Central Goods and Services Tax (CGST) Act, 2017. The amendment inserts new serial numbers and entries for certain building materials, specifically fly ash bricks or aggregate with 90% or more fly ash content, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. This notification will come into effect on April 1, 2022. The amendment is being made in exercise of the powers conferred by sub-section (2) of section 23 of the CGST Act, 2017, and on the recommendations of the Council. The principal notification being amended is No. 10/2019 -Central Tax, dated March 7, 2019.
📌 No. 04/2022 – Central Tax
This notification is from the Government of India, Ministry of Finance, Department of Revenue. It announces further amendments to a previous notification (No.14/2019 -Central Tax, dated 7th March, 2019) related to the Central Goods and Services Tax Act, 2017. The amendments include the addition of four new serial numbers and entries in the Table for certain types of bricks and tiles made from fly ash or siliceous earths. These changes will come into effect on April 1, 2022. The notification is signed by the Under Secretary to the Government of India, Vikram Vijay Wanere.
📌 No. 05/2022 – Central Tax
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs issued a notification (No. 05/2022 – Central Tax) on May 17, 2022. The notification extends the due date for filing the GSTR-3B return for the month of April 2022 from the original date to May 24, 2022. This extension is exercised under the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 read with sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017, based on the recommendations of the Council.
📌 No. 06/2022 – Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs issued a notification (No. 06/2022 – Central Tax) on 17th May 2022. The due date for depositing tax due under section 39(7) of the Central Goods and Services Tax Act, 2017 for the month of April 2022 in FORM GST PMT-06 has been extended till 27th May 2022. This extension has been made by the Commissioner based on the recommendations of the Council, in exercise of the powers conferred by the first proviso to sub-rule (3) of rule 61 of the Central Goods and Services Tax Rules, 2017.
📌 No. 07/2022 – Central Tax
This notification is an update to the Central Goods and Services Tax Act, 2017 in India. It states that the late fee for delay in furnishing Form GSTR-4 for the financial year 2021-2022 will be waived for the period from May 1, 2022 to June 30, 2022. This update is being made by the Central Government on the recommendations of the Council, and it amends the previous notification published on December 29, 2017. The notification is signed by Rajeev Ranjan, Under Secretary to the Government of India.
📌 No. 08/2022 – Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It announces that the rate of interest per annum will be 'Nil' for certain electronic commerce operators who failed to furnish their GSTR-8 statements for specific months due to technical glitches on the portal. The operators are listed in the notification along with the months for which the interest will be waived and the period for which the waiver applies. This notification is to be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i).
📌 No. 09/2022 – Central Tax
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs issued a notification (No. 09/2022-Central Tax) on July 5, 2022. According to the Finance Act, 2022, the Central Government has appointed July 5, 2022, as the date on which the provisions of clause (c) of section 110 and section 111 of the said Act shall come into force. This notification was issued by the Under Secretary, Rajeev Ranjan.
📌 No. 10/2022 – Central Tax
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs issued a notification (No. 10/2022 – Central Tax) on July 5, 2022. The notification exercises the powers conferred by section 44 of the Central Goods and Services Tax Act, 2017 and exempts registered persons with an aggregate turnover of up to two crore rupees in the financial year 2021-22 from filing an annual return for that financial year. The exemption is based on the recommendations of the Council and signed by the Under Secretary, Rajeev Ranjan.
📌 No. 11/2022 – Central Tax
The Government of India has issued a notification (No. 11/2022 – Central Tax) making further amendments to an earlier notification (No. 21/2019 - Central Tax) under the Central Goods and Services Tax Act, 2017.The amendment inserts a new proviso in the second paragraph of the earlier notification, which requires certain persons to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 30th June, 2022 till the 31st day of July, 2022.This amendment was made in exercise of the powers conferred by section 148 of the CGST Act, 2017, on the recommendations of the Council.
📌 No. 12/2022 – Central Tax
The Central Government of India has issued a notification (No. 12/2022 – Central Tax) making an amendment to an earlier notification (No. 73/2017 – Central Tax). The amendment is related to section 128 of the Central Goods and Services Tax Act, 2017. The deadline mentioned in the sixth proviso of the earlier notification has been extended from 30th June, 2022 to 28th July, 2022. The notification was issued by the Under Secretary, Rajeev Ranjan, on behalf of the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance.
📌 No. 13/2022 – Central Tax
This notification from the Government of India extends the time limit for issuing orders for tax recovery under Section 73(9) of the Central Goods and Services Tax Act, 2017 for the financial year 2017-18 up to September 30, 2023. It also excludes the period from March 1, 2020 to February 28, 2022 for the calculation of the limitation period for issuing orders for recovery of erroneous refunds and for filing refund applications under Section 54 or 55 of the Act. This notification is effective from March 1, 2020.
📌 No. 14/2022 – Central Tax
The Central Government of India has issued a notification amending the Central Goods and Services Tax (CGST) Rules, 2017. The amendments include changes to various rules such as Rule 21A, Rule 43, Rule 46, Rule 86, Rule 87, Rule 88B, and Rule 96. These changes pertain to the suspension and revocation of registration, valuation of supply of Duty Credit Scrips, declaration for not issuing invoices in a specified manner, refund of erroneous refunds, modes of payment, and transfer of amounts between distinct persons. Additionally, Rule 89 and Rule 95A have been amended, and FORM GSTR-3B, FORM GSTR-9, FORM GSTR-9C, FORM GST PMT-03A, FORM GST PMT-06, FORM GST PMT-07, FORM GST PMT-09, and FORM GST RFD-01 have been inserted or amended. The notification also includes instructions and explanations for the various forms and rules.
📌 No. 15/2022 – Central Tax
The Government of India's Ministry of Finance (Department of Revenue) issued a notification (No. 15/2022 - Central Tax) making further amendments to an earlier notification (No. 10/2019 - Central Tax) regarding the Central Goods and Services Tax Act, 2017. The amendment substitutes the entry in column (3) against serial number 4 in the Table with "Fly ash bricks; Fly ash aggregates; Fly ash blocks." This notification will come into force on 18th July, 2022.
📌 No. 16/2022 – Central Tax
The Government of India's Ministry of Finance, Department of Revenue, has issued a notification (No. 16/2022 - Central Tax) to amend the notification No. 14/2019 - Central Tax published on March 7, 2019. The amendment is related to section 10 of the Central Goods and Services Tax Act, 2017 and will substitute the entry "Fly ash bricks; Fly ash aggregates; Fly ash blocks" in column (3) against serial number 4 in the table. This notification will come into force on July 18, 2022.
📌 No. 17/2022 – Central Tax
The Government of India has issued a notification (No. 17/2022 – Central Tax) amending the Central Goods and Services Tax Rules, 2017. The amendment lowers the threshold for certain provisions from 20 crore rupees to 10 crore rupees, effective from October 1, 2022. This change is made in the first paragraph of the notification No. 13/2020 – Central Tax, dated March 21, 2020. This principal notification was last amended by notification No. 01/2022-Central Tax, dated February 24, 2022.
📌 No. 18/2022 – Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It announces that the Central Government has appointed October 1, 2022 as the date on which certain provisions of the Finance Act, 2022 will come into force. Specifically, sections 100 to 114, except clause (c) of section 110 and section 111, will become effective on that date. This notification was issued in exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2022. The notification was signed by Rajeev Ranjan, Under Secretary, Government of India.
📌 No. 19/2022 – Central Tax
The Indian government has issued a notification to amend the Central Goods and Services Tax (CGST) Rules, 2017. The new rules, called the Central Goods and Services Tax (Second Amendment) Rules, 2022, will come into effect from October 1, 2022. The amendments include changes in several rules such as rule 21, rule 36, rule 37, rule 38, rule 42, rule 43, rule 60, rule 83, rule 85, and rule 89. Some rules such as rules 69 to 79, and FORM GSTR -1A, FORM GSTR -2, and FORM GSTR -3 have been omitted. The amendments aim to make the CGST Rules more effective and efficient.
📌 No. 20/2022 – Central Tax
This is a notification from the Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs regarding the Central Goods and Services Tax Act, 2017. The government is rescinding (i.e., canceling or revoking) a previous notification (No.20/2018 -Central Tax, dated March 28, 2018) in exercise of the powers conferred by section 148 of the Act, on the recommendations of the Council, and in the public interest. However, the rescission will not affect things done or omitted to be done before such rescission. The notification is signed by Under Secretary Rajeev Ranjan.
📌 No. 21/2022 – Central Tax
The Government of India's Ministry of Finance has issued a notification (No. 21/2022 – Central Tax) extending the due date for filing the GSTR-3B return for registered persons required to file returns under section 39(1) read with rule 61(1)(i) of the Central Goods and Services Tax Rules, 2017 for the month of September 2022. The new due date for furnishing the return is October 21, 2022. The notification was issued by the Commissioner on the recommendations of the Council, in exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017.
📌 Corrigendum to Notification (No. 20/2022 )- Central Tax
This is a corrigendum (a correction of an error) issued by the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India. It corrects an error in a previous notification (No. 20/2022 - Central Tax, dated September 28, 2022) published in the Gazette of India. The correction is that at page 5, in line 33, the figure "2018" should be read as "2018, with effect from the 1st day of October, 2022". The corrigendum was issued on September 29, 2022.
📌 No. 22/2022 – Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs regarding an amendment to the Central Goods and Services Tax (CGST) Rules, 2017. The amendment pertains to FORM GSTR-9 and extends the period for filing the annual return for the financial year 2021-2022 from April 2022 to October 2022, provided it is filed by November 30, 2022. The amendment is effective from the date of publication in the Official Gazette.
📌 No. 23/2022 – Central Tax
The Government of India has issued a notification (No. 23/2022 – Central Tax) empowering the Competition Commission of India (CCI) to examine whether input tax credits availed by any registered person or the reduction in tax rate have actually resulted in a commensurate reduction in the price of goods or services supplied by them. This power has been conferred under sub-section (2) of section 171 of the Central Goods and Services Tax Act, 2017, based on the recommendations of the Goods and Services Tax Council. The notification will come into force from 1st December, 2022.
📌 No. 24/2022 - Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 24/2022 – Central Tax) to amend the Central Goods and Services Tax Rules, 2017. The Central Goods and Services Tax (Fourth Amendment) Rules, 2022 will come into force from 1st December, 2022. The amendments include the omission of rules 122, 124, 125, 134, and 137, substitution of the word "duties" with "functions" in the marginal heading of rule 127, and substitution of clause (a) in the Explanation after rule 137 with a new definition of "Authority". The principal rules were last amended vide notification No.22/2022 - Central Tax, dated the 15th November, 2022.
📌 No. 25/2022 - Central Tax
The Central Board of Indirect Taxes and Customs of the Government of India, Ministry of Finance, has issued a notification (No. 25/2022 - Central Tax) to amend the previous notification (No. 83/2020 – Central Tax) related to GSTR-1 filing under the Central Goods and Services Tax Act, 2017. The amendment extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the tax period November, 2022, for registered persons whose principal place of business is in specific districts of Tamil Nadu, until the 13th day of the following month. The extension applies to those required to furnish returns under sub-section (1) of section 39 of the said Act.
📌 No. 26/2022 - Central Tax
The Indian government has issued a notification announcing amendments to the Central Goods and Services Tax (CGST) Rules, 2017. These amendments include changes to rules 8, 9, 12, 37, 37A, 46, 46A, 59, 87, 88C, 108, and 109. Some of the key changes are:
1. Rule 8: The requirement to provide a mobile number and email address for registration has been removed. One-time passwords will be sent to the mobile number and email address linked to the Permanent Account Number (PAN) for verification.
2. Rule 37: The rule has been amended to allow for the reversal or recovery of input tax credit (ITC) in cases where the supplier has not filed their return in FORM GSTR-3B for the tax period corresponding to the said statement of outward supplies.
3. Rule 37A: A new rule has been inserted to provide for the reversal of ITC in cases where the supplier has not furnished their return in FORM GSTR-3B for the tax period corresponding to the said statement of outward supplies.
4. Rule 46: The rule has been amended to require that the name and address of the recipient, along with its PIN code and the name of the State, be included in the tax invoice issued by the registered person in cases where any taxable service is supplied by or through an electronic commerce operator or by a supplier of online information and database access or retrieval services to a recipient who is un-registered, irrespective of the value of such supply.
5. Rule 88C: A new rule has been inserted to provide for the manner of dealing with differences in liability reported in the statement of outward supplies and that reported in the return.
6. Form GST REG-01: The note for PART A has been amended to state that the email ID and mobile number shall be auto-populated from the Income Tax database as linked with the Permanent Account Number (PAN) of the applicant.
7. Form GST APL-02: The heading has been amended
📌 No. 27/2022 - Central Tax
The Government of India's Ministry of Finance has issued a notification (No. 27/2022-Central Tax) that specifies that the provisions of sub-rule (4A) of rule 8 of the Central Goods and Services Tax (CGST) Rules, 2017 will not apply in all states and union territories except the State of Gujarat. This decision was made in pursuance of the powers conferred by sub-rule (4B) of rule 8 of the CGST Rules, 2017 and based on the recommendations of the GST Council. The notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) on December 26, 2022.
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