CBIC has issued GST Notifications as per the recommendations of the 47th meeting of the GST Council
| Sl | Subject | Notification No. |
| 1. | Provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022 related to payment of interest on wrong utilisation of input tax credit and substitution of the words “thirtieth day of November” for furnishing of statement of tax collection for the month of September”, w.e.f. the 5th day of July, 2022 | No. 09/2022-Central Tax |
| 2. | Exemption to file annual return by person with aggregate turnover in the financial year 2021-22 up to two crore rupees | No. 10/2022–Central Tax |
| 3 | Extension of due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022 | No. 11/2022–Central Tax |
| 4 | Extension of waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 | No. 12/2022-Central Tax |
| 5. | Extension of dates of specified compliances in exercise of powers under section 168A of CGST Act | No. 13/2022-Central Tax |
| 6. | Amendments (First Amendment, 2022) to the CGST Rules, 2017 | No. 14/2022-Central Tax |
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- CBDT extends due date of tax audit for FY 2025-26 to 21st October 2026
- Denying accumulation of u/s 11(2) merely on grounds of delay in filing Form No. 10 is unsustainable
- Engagement of 05 Young Professionals CAs at Central Registrar of Cooperative Society
- AO can’t take two different stands on immunity u/s 270AA(2) for a same transaction
- ITAT held 2000 gram jewellery reasonable in view of customary practices & CBDT Instruction
