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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- Mere carry forward of loss can not be denied for belated return – ITAT
- Sales duly recorded in books & VAT returns, can’t be held bogus without cogent adverse material
- ITAT allows Diwali expenses incurred by assessee as business expenses
- Section 292BB does not bar assessee to raise objection for non issuance of notice u/s 143(2) – SC
- Supreme Court explains expression “reason to believe” & “change of opinion” in Income Tax Act 1961
