GST

GST Notifications issued as per recommendations of GST Council meeting

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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