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Greetings!
CBIC - Recommendations of 47th GST Council Meeting
E-Way Bill for Intra-State movement of Gold to be decided by States.
GST Council to meet on 1st August to decide on Establishment of GST Appellate Tribunal.
GoM created for the establishment of GST Tribunal, Decision on 1st August.
Online Retailers below 40 Lakhs not required GST registration for Intra-State Transactions.
Council approved Report of GoM suggesting IT reforms
GST Cess Collection will be used for Repayment of Loan till 2026.
Rate Changes on Certain Items Approved, will be Implemented from 18th July.
GST Council to meet on 1st August to decide Tax on Casinos. GoM on Rate Rationalization Extended for Three more Months.
GoM on IT Reforms: Permanent GoM to give Suggestions on GSTN
GST Compensation Cess for States shall continue.
No Decision on 28% GST on Casinos, Online Gaming: GST Council asks GoM to file Report by 15th July.
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Press Release
Date : 30/06/2022
CBIC - CESS Notification issued on 24/06/2022
Levy of Compensation cess in extended upto 31st March, 2026.
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Instruction
Date : 27/06/2022
CBIC - Instruction No. 03/2022-GST, Dated
14th
June, 2022
Procedure relating to sanction, post-audit and review of refund claims
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Instruction
Date : 16/06/2022
CBIC - CGST Notification issued on
07/06/2022
Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods.
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Notification
Date : 08/06/2022
CBIC - CGST Notification issued on
26/05/2022
Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22.
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Notification
CBIC - Instruction No. 01/2022-23 [GST - Investigation), Dated
25th
May, 2022
Deposit of tax during the course of
search, inspection or investigation.
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Instruction
Date : 27/05/2022
CBIC - CGST Notification issued
on 17/05/2022
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S.No. |
Notification No. |
Date |
Subject |
|
1. |
05/2022 – Central Tax |
17/05/2022 |
The Due Date for filing FORM GSTR-3B for the month of April, 2022 has been extended till 24th May, 2022. |
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2. |
06/2022 – Central Tax |
17/05/2022 |
The due date for filing FORM PMT - 06 for the month of April, 2022 has been extended till 27th May, 2022. |
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Notification
Date : 18/05/2021
Press Release issued on
25/04/2022
Clarification related to the misleading reports of purported feedback sought on raising GST Rates on 143 items
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Release
Date : 25/04/2022
CBIC - Instruction No. 3/2022-Customs, Dated
23rd
April, 2022
Revised guidelines for National Risk Management Committee
(NRMC) for Customs & GST — reg
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Instruction
Date : 23/04/2022
CBIC - Notification issued
on 31/03/2022
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S.No. |
Notification No. |
Date |
Subject |
|
Central Tax (Rate) |
|
1. |
01/2022-Central Tax (Rate) |
31/03/2022 |
Seeks to amend notification No. 1/2017-Central Tax (Rate). |
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2. |
02/2022-Central Tax (Rate) |
31/03/2022 |
Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC |
|
Central Tax |
|
1. |
03/2022- Central Tax |
31/03/2022 |
Seeks to amend notification no. 10/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC |
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2. |
04/2022- Central Tax |
31/03/2022 |
Seeks to amend notification no. 14/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC. |
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Integrated Tax (Rate) |
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1. |
01/2022- Integrated Tax (Rate) |
31/03/2022 |
Seeks to amend notification No. 1/2017-Integrated Tax (Rate) |
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2. |
02/2022- Integrated Tax (Rate) |
31/03/2022 |
Seeks to provide for a concessional rate on inter state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC |
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Notification
Date : 01/04/2022
CBIC - SOP - Scrutiny of Returns for FY 2017-18 and 2018-19
Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19 – reg.
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Instruction
Date : 23/03/2022
CBIC - CGST Circular issued on
12/03/2022
Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017.
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Circular
CBIC - CGST Notification issued on
11/03/2022
Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI
under GST.
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Notification
Date : 14/03/2022
CBIC - CGST Notification issued on
24/02/2022
Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 20 Cr from 01 st April 2022.
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Notification
Date : 26/02/2022
Haryana GST – Internal control Instructions for processing of refund claims
The Department of Excise and Taxation, Haryana, has put in place an internal control mechanism for processing of refund applications under GST. Instructions for processing of Refund application of tax amount of more than Rs 2 Crore and less than Rs.2 crores is specified.
Click to view / download Haryana Circular on processing of refund claims
Restoration and Extension of Limitation by Supreme Court
The Supreme Court vide order dated 10.01.2022 in Misc. application No. 21 & 29 of 2022 ordered as follows:
The order dated 23.03.2020 is restored and in continuation of the subsequent orders dated 08.03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings.
Consequently, the balance period of limitation remaining as on 03.10.2021, if any, shall become available with effect from 01.03.2022.
In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply.
It has been further clarified that the period from 15.03.2020 till 28.02.2022 shall also stand excluded in computing the periods prescribed under Sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.
Click to view / download - Suo Motu Order No.3 of 2020 dated 10.01.2022 - Cognizance for Extension of Limitation
GST Council Meeting – December 31, 2021
Existing GST rates in textile sector to continue beyond 1st January, 2022
The GST Council’s 46th meeting held on 31 December, 2021 has recommended -
to defer the decision to change the rates from 5% to 12% with effect from 01/01/2022 in textiles as recommended in the 45th GST Council meeting and notified vide Notification No. 14/2021-Central Tax (Rate) dated 18/11/2021. Thus, the changed / enhanced rates in relation to textile sector will not be enforced with effect from 01/01/2022.
Consequently, the existing GST rates in textile sector would continue even beyond 1st January, 2022.
However, amended rates of footwear sector (from 5% to 12%) will come into force with effect from 01/01/2022, as notified vide Notification No. 21/2021-CT (Rate) dated 31/12/2021.
Click to download / view – GST Council Meeting Press Release dated 31/12/2021
CBIC - Notification issued
on 31/12/2021
|
S.No. |
Notification No. |
Date |
Subject |
|
Central Tax (Rate) |
|
1. |
21/2021 – Central Tax (Rate) |
31/12/2021 |
Seeks to supersede notification 14/2021- CT(R) dated 18.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017. |
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2. |
22/2021 – Central Tax (Rate) |
31/12/2021 |
Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017. |
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Integrated Tax (Rate) |
|
1. |
21/2021 – Integrated Tax (Rate) |
31/12/2021 |
Seeks to supersede notification 15/2021- IT(R) dated 18.11.2021 and amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017. |
|
2. |
22/2021 – Integrated Tax (Rate) |
31/12/2021 |
Seeks to supersede notification 14/2021- IT(R) dated 18.11.2021 and amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017. |
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Union Territory Tax (Rate) |
|
1. |
21/2021 – Union Territory Tax (Rate) |
31/12/2021 |
Seeks to supersede notification 14/2021- UTT(R) and amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017. |
|
2. |
22/2021 – Union Territory Tax (Rate) |
31/12/2021 |
Seeks to supersede notification 15/2021- UTT(R) and amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. |
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Notification
Date : 05/01/2022
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