CBIC :FAQs on GST applicability on ‘pre-packaged and labelled’ Goods issued
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CBIC - CGST Circular issued on 03/08/2022

S.No.

Circular No.

Date

Subject

1.

177/09/2022-GST

03/08/2022

Clarifications regarding applicable GST rates & exemptions on certain services

2.

178/10/2022-GST

03/08/2022

GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law

3.

179/11/2022-GST

03/08/2022

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh

Click to view / download Circular

Date : 04/08/2022

CBIC - CGST Notification issued on 01/08/2022

Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022.

Click to view / download Notification

Date : 02/08/2022

CBIC - CGST Order issued on 21/07/2022

Authorisation under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017.

Click to view / download CGST Order

Date : 25/07/2022

Concept Paper on proposed comprehensive changes in GSTR 3B.

CBIC has released Concept Paper on proposed comprehensive changes in GSTR 3B On the recommendation of the GST Council, this is placed in public domain seeking inputs and suggestions latest by 15/09/2022

Feedback may be mailed to gstpolicywing-cbic@gov.in.

Click to view/ download the concept paper on GSTR 3B

FAQs on GST applicability on ‘pre-packaged and labelled’ goods

  CBIC issued notification No. 6/2022-Central Tax (Rate), dated the 13th of July, 2022 levying GST on certain food items like pulses, cereals, and flours when “pre-packaged and labelled”. There are lot of queries on what is “pre-packaged and labelled”.

  Tax Research Unit, Department of Revenue, Ministry of Finance has issued FAQs clarifying the meaning and scope of the expression “pre-packaged and labelled”.

Click to view /download FAQs on ‘pre-packaged and labelled’ goods

Date : 18/07/2022

CBIC - Notification issued on 13/07/2022

S.No.

Notification No.

Date

Subject

Central Tax (Rate)

1.

03/2022-Central Tax (Rate)

13/07/2022

Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017

2.

04/2022-Central Tax (Rate)

13/07/2022

Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017

3.

05/2022-Central Tax (Rate)

13/07/2022

Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017

4.

06/2022-Central Tax (Rate)

13/07/2022

Seeks to amend notification No. 1/2017- Central Tax (Rate)

5.

07/2022-Central Tax (Rate)

13/07/2022

Seeks to amend notification No. 2/2017- Central Tax (Rate)

6.

08/2022-Central Tax (Rate)

13/07/2022

Seeks to amend notification No. 3/2017- Central Tax (Rate)

7.

09/2022-Central Tax (Rate)

13/07/2022

Seeks to amend notification No. 5/2017- Central Tax (Rate)

8.

10/2022-Central Tax (Rate)

13/07/2022

Seeks to amend notification No. 5/2017- Central Tax (Rate)

9.

11/2022-Central Tax (Rate)

13/07/2022

Rescinds notification No. 45/2017- Central Tax (Rate)

Central Tax

1.

15/2022- Central Tax

13/07/2022

Seeks to amend notification No. 10/2019- Central Tax

2.

16/2022- Central Tax

13/07/2022

Seeks to amend notification No. 14/2019- Central Tax

Integrated Tax (Rate)

1.

03/2022- Integrated Tax (Rate)

13/07/2022

Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017

2.

04/2022- Integrated Tax (Rate)

13/07/2022

Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017

3.

05/2022- Integrated Tax (Rate)

13/07/2022

Seeks to amend Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017

4.

06/2022- Integrated Tax (Rate)

13/07/2022

Seeks to amend notification No. 1/2017- Integrated Tax (Rate)

5.

07/2022- Integrated Tax (Rate)

13/07/2022

Seeks to amend notification No. 2/2017- Integrated Tax (Rate)

6.

08/2022- Integrated Tax (Rate)

13/07/2022

Seeks to amend notification No. 3/2017- Integrated Tax (Rate)

7.

09/2022- Integrated Tax (Rate)

13/07/2022

Seeks to amend notification No. 5/2017- Integrated Tax (Rate)

8.

10/2022- Integrated Tax (Rate)

13/07/2022

Seeks to amend notification No. 2/2022- Integrated Tax (Rate)

9.

11/2022- Integrated Tax (Rate)

13/07/2022

Rescinds notification No. 47/2017- Integrated Tax (Rate)

Union Territory Tax (Rate)

1.

03/2022- Union Territory Tax (Rate)

13/07/2022

Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017.

2.

04/2022- Union Territory Tax (Rate)

13/07/2022

Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017.

3.

05/2022- Union Territory Tax (Rate)

13/07/2022

Seeks to amend Notification No 13/2017- Union territory Tax (Rate) dated 28.06.2017.

4.

06/2022- Union Territory Tax (Rate)

13/07/2022

Seeks to amend notification No. 1/2017- Union Territory Tax (Rate)

5.

07/2022- Union Territory Tax (Rate)

13/07/2022

Seeks to amend notification No. 2/2017- Union Territory Tax (Rate)

6.

08/2022- Union Territory Tax (Rate)

13/07/2022

Seeks to amend notification No. 3/2017- Union Territory Tax (Rate)

7.

09/2022- Union Territory Tax (Rate)

13/07/2022

Seeks to amend notification No. 5/2017- Union Territory Tax (Rate)

8.

10/2022- Union Territory Tax (Rate)

13/07/2022

Seeks to amend notification No. 2/2017- Union Territory Tax (Rate)

9.

11/2022- Union Territory Tax (Rate)

13/07/2022

Rescinds notification No. 45/2017- Union Territory Tax (Rate)

Union Territory Tax

1.

03/2022- Union Territory Tax

13/07/2022

Seeks to amend notification No. 10/2019- Union Territory Tax

2.

04/2022- Union Territory Tax

13/07/2022

Seeks to amend notification No. 14/2019- Union Territory Tax

Click to view / download Notification

Date : 14/07/2022

CBIC - CGST Circular issued on 06/07/2022

S.No.

Circular No.

Date

Subject

1.

170/02/2022-GST

06/07/2022

Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1

2.

171/03/2022-GST

06/07/2022

Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices.

3.

172/04/2022-GST

06/07/2022

Clarification on various issue pertaining to GST

4.

173/05/2022-GST

06/07/2022

Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.

5.

174/06/2022-GST

06/07/2022

Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.

6.

175/07/2022-GST

06/07/2022

Manner of filing refund of unutilized ITC on account of export of electricity.

7.

176/08/2022-GST

06/07/2022

Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.

Click to view / download Circular

Date : 07/07/2022

CBIC - CGST Notification issued on 05/07/2022

S.No.

Notification No.

Date

Subject

1.

09/2022 – Central Tax

05/07/2022

Seeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022

2.

10/2022 – Central Tax

05/07/2022

Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22

3.

11/2022 – Central Tax

05/07/2022

Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022

4.

12/2022 – Central Tax

05/07/2022

Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22

5.

13/2022 – Central Tax

05/07/2022

Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act

6.

14/2022 – Central Tax

05/07/2022

Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017

Click to view / download Notification

Date : 06/07/2022

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.

Click to view / download Press Release

Date : 30/06/2022

CBIC - CESS Notification issued on 24/06/2022

Levy of Compensation cess in extended upto 31st March, 2026.

Click to view / download 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

Click to view / download 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.

Click to view / download 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.

Click to view / download Notification

CBIC - Instruction No. 01/2022-23 [GST - Investigation), Dated 25th May, 2022

Deposit of tax during the course of search, inspection or investigation.

Click to view / download Instruction

Date : 27/05/2022

CBIC - CGST Notification issued on 17/05/2022

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.

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.

Click to view / download Notification

Date : 18/05/2022

Press Release issued on 25/04/2022

Clarification related to the misleading reports of purported feedback sought on raising GST Rates on 143 items

Click to view / download Press 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

Click to view / download Instruction

Date : 23/04/2022

CBIC - Notification issued on 31/03/2022

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).

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

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.

Integrated Tax (Rate)

1.

01/2022- Integrated Tax (Rate)

31/03/2022

Seeks to amend notification No. 1/2017-Integrated Tax (Rate)

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

Click to view / download 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.

Click to view / download 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.

Click to view / download 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.

Click to view / download 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.

Click to view / download 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.

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.

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.

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.

Click to view / download Notification

Date : 05/01/2022