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: CGST
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, …
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 has issued detailed guidelines/ instructions/ clarifications for field formations to follow in connection with arrests/ bails relating to offences punishable under the CGST Act, 2017, vide GST Investigation …
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 …
GST e Invoicing: Reduction in Turnover Limit, Exclusions and Deadline Extensions by CBIC
CBIC announces a further reduction in the aggregate turnover threshold limit, to Rs. 10 crore, for ‘e invoicing’ of B2B transactions, effective 01/10/2022, i.e. ‘e-invoicing’ made mandatory for more …
Annual GST Return Exemption FY 2021-22: CBIC Notification
The CBIC has notified that small taxpayers with an aggregate annual turnover (AATO) of up to Rs 2 crore are exempt from filing the annual GST return for the …
CBIC Instructions on Voluntary tax payment during GST Search, Inspection or Investigation
CBIC directs GST Investigation Officials to ensure that any tax payments made during a search, inspection, or investigation are made voluntarily by taxpayers using DRC-03 and that no coercive …
GST related Amendments in Finance Act, 2022
Extracts of the GST related Amendments made in the Finance Act, 2022, as notified by the GOI on 30/03/2022, post assent of the Hon’ble President of India, in line …
Last Date Extended for Annual GST Return (GSTR 9/ 9C) for FY 2020-21: CBIC
CBIC has extended the last date for filing of Annual GST Return (GSTR 9/ 9C) for Financial Year 2020-21, from 31/12/2021 to 28/02/2022, vide CGST (10th Amendment) Rules 2021, …
