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 |
Mere CBDT Instructions cannot absolve individuals of their obligation to explain the source and nature of their gold holdings, even…
Empanelment of General Observers for ICSI Examinations December 2026 ICSI has invited interested members to enroll as General Observers for…
ITAT answers some important and inter-related issues relating to deduction u/s 80IA In a recent judgment, ITAT has dealt with…
Carry forward of loss can not be denied for belated return, it is only the set off in subsequent year…
Where sales are duly recorded in books and VAT returns, to treat it bogus sales, AO must bringing cogent adverse…
Expenses to celebrate Diwali with staff creates a goodwill and, therefore amounts to expenses incurred for the purpose of business…