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 |
Date of digital signature and issuance determines the date of a notice u/s148 of the Income Tax Act - ITAT…
DGFT authorises IACCIA to issue Certificate of Origin (Non- Preferential) w.e.f. 9th January 2026 In exercise of powers conferred under…
Net profit rate may not per se experience variation commensurate to the increase of turnover. In a recent judgment, Allahabad…
Mushroom growing apparatus cannot be classified as ‘agricultural machinery’ under Customs Tariff Heading 8436. In a recent judgment, Hon'ble Supreme…
Statutory presumption attached to issuance of a cheque, being one made in discharge of a legally enforceable debt or liability,…
Merely because the authority conducting auction expects higher bid than the highest bidder is no reason to discard the highest…