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Greetings!
Haryana GST - Forming of internal
review cell for examining all refund
orders and to recommend appropriate
action for filing appeal wherever
required within prescribed time
limit
 An internal review cell shall be constituted at the Head Office and respective Range offices.
The Internal Review Cell shall be headed by:-
The Additional Commissioner of State Tax (GST) at the Head Office to examine the decision or passed by the Appellate Authority or the Revisional Authority.
The Joint Commissioner of State Tax (Range) at the Range to examine the decision or order passed by the Officers subordinate to him.
The review of the refund order shall be completed at least 30 days before the expiry of the time period allowed for filing appeal under Section 107(2) of the HGST
Act and recommendations should be
sent to the Commissioner
accordingly.
The Commissioner upon receipt of
recommendations from the Internal
Review Cell shall take the necessary
action as per relevant provisions of
the law accordingly.
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Instruction
Date : 29/11/2022
CBIC - CGST Notification issued
on 23/11/2022
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
23/2022 – Central Tax |
23/11/2022 |
This notification is for empowering the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022 as per the recommendation of GST Council. |
|
2. |
24/2022 – Central Tax |
23/11/2022 |
The amendment vide this notification seeks to delete the Rules relating to existing Anti-Profiteering Authority with effect from 01/12/2022. |
Date : 25/11/2022
Kerala GST Circular issued on - 10/11/2022
Kerala State Goods & Services Tax Act, 2017 - Detention, seizure and release of goods and conveyances U/s 129 of the SGST / CGST Act, 2017- Instructions issued for passing final orders and uploading in portal.
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Circular
Date : 23/11/2022
Tamil Nadu GST Circular issued on - 12/11/2022
TNGST – Instructions on procedure to be followed for Assessment / Cancellation of registration of non-filers of returns.
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Circular
Date : 21/11/2022
CBIC - CGST Rules Third Amendment, 2022 - 15/11/2022
Extended time limit for availing ITC upto 30th November of following Financial year is given effect to in GSTR 9 tables vide this amendment.
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Notification
Date : 16/11/2022
Clarification on Refund Related Issues - 10/11/2022
Certain amendment has been made in the formula prescribed under sub-rule (5) of rule 89 of the CGST Rules, 2017 in respect of refund claims of unutilised Input Tax Credit on account of inverted duty structure Vide Notification No. 14/2022-Central Tax dated 05.07.2022.
Further, effective from 18.07.2022 restriction has been placed on refund of unutilised input tax credit on account of inverted duty structure in case of supply of certain goods falling under chapter 15 and 27vide Notification No. 09/2022-Central Tax (Rate) dated 13.07.2022.
In view of the above changes CBIC has issued Circular No. 181 of 2022 clarifying that the effective date from which such changes will be given effect to while processing the refund claims filed for unutilised input tax credit on account of inverted duty structure would be:.
The amended formula under sub-rule
(5) of rule 89 of the CGST Rules,
2017 for calculation of refund of
input tax credit on account of
inverted duty structure would be
applicable in respect of refund
applications filed on or after
05.07.2022 and in respect of the
refund applications filed before
05.07.2022 the formula as it existed
before the amendment made vide
Notification No. 14/2022-Central Tax
dated 05.07.2022 would apply.
The restriction imposed by
notification No. 09/2022-Central Tax
(Rate) dated 13.07.2022 would be
applicable in respect of all refund
applications filed on or after
18.07.2022, and would not apply to
the refund applications filed before
18.07.2022.
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Circular
Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022 - 10/11/2022
CBIC has issued certain guidelines for verifying the Transitional Credit in the implementation of the directions of the Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd.
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Circular
Date : 11/11/2022
Rajasthan - Verification of Application for Grant of new Registration - 05/08/2022
The Rajasthan State Tax Chief commissioner has issued a circular detailing the procedure for verifying the premises and the details furnished in the Registration Application before or after grant of GST Registration.
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Circular
Date : 05/11/2022
Instruction - Pre-deposit payment method for cases relating to Central Excise & Service Tax
It has been clarified by CBIC that for payment of pre-deposits in Pre-GST cases DRC 03 should not be used but paid through dedicated CBIC – GST integrated portal.
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Instruction
Advisory on sequential filing of GSTR-1
- 21/10/2022
Advisory issued un GSTN Portal on implementation of sequential filing of GSTR 1 and GSTR 3B returns with effect from 01/11/2022
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Tamil Nadu - Revocation of Cancellation of Registration Application filed - 07/04/2021
GST Registration – Instructions issued clarifying the period of limitation for deciding the application filed for revocation of cancellation of Registration as per Supreme court’s Order on Suo Motto Writ Petition.
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Circular
Date : 31/10/2022
Press Release issued on 04/10/2022
By this press release it has been clarified that though the time limit for availing ITC has been extended upto 30th November of the next Financial Year, since there is no extension of time limit provided for filing the monthly return or quarterly return or statement for the quarter ending September, the time limit for availing ITC is upto filing of October GSTR 3B in November or filing of the quarterly return for quarter ending September
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Press Release
Date : 05/10/2022
CBIC - CGST Notification issued
on 28/09/2022
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
18/2022 – Central Tax |
28/09/2022 |
Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force. |
|
2. |
19/2022 – Central Tax |
29/09/2022 |
Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. |
|
3. |
20/2022 – Central Tax |
28/09/2022 |
Seeks to rescind Notification No. 20/2018-CT dated 28 th March, 2018. |
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Notification
Date : 29/09/2022
CBIC - Customs Circular issued on 22/09/2022
Classification of goods that undertake lifting and handling functions and have
mobility as a function - regarding.
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Customs Circular
Date : 26/09/2022
CBIC - CGST Circular issued on 09/09/2022
Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd
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Circular
Date : 10/09/2022
CBIC - Instruction issued on 01/09/2022
Guidelines for launching of prosecution under the Central Goods & Services Tax Act, 2017.
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Instruction
Date : 03/09/2022
FSSAI issued Order on 27/07/2022
Food Safety and Standards Authority of India (FSSAI) issued Order with reference to GST collection for food businesses License/Registration fee/penalty
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Order
Date : 23/08/2022
CBIC - Instruction issued on 17/08/2022
|
S.No. |
Instruction No. |
Date |
Subject |
|
1. |
02/2022-23[GST-INV] |
17/08/2022 |
Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017. |
|
2. |
03/2022-23[GST-INV] |
17/08/2022 |
Guidelines on Issuance of Summons Under Section 70 of The Central Goods & Services Tax Act, 2017 |
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Instruction
Date : 18/08/2022
SEZ Instruction issued on 12/08/2022
Guidelines providing standard operating procedure for Work from Home
(WFH) permission for implementation of Rule 43A of the Special Economic Zones
(Third amendment) Rules, 2022 - Reg.
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Instruction
Date : 13/08/2022
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 |
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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.
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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.
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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
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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. |
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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 |
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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.
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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
|
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. |
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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
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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 |
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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. |
|
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. |
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Notification
Date : 05/01/2022
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