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In this Circular it is clarified that the following services are not taxable

  Accommodation services provided by Air Force Mess and other similar messes, such as, Army mess, Navy mess, Paramilitary and Police forces mess to their personnel or any person other than a business entity are covered by Sl. No. 6 of notification No. 12/2017 – Central Tax (Rate) dated 28.06.2017 provided the services supplied by such messes qualify to be considered as services supplied by Central Government, State Government, Union Territory or local authority.

  Incentives paid by MeitY to acquiring banks under the Incentive scheme for promotion of RuPay Debit Cards and low value BHIM-UPI transactions are in the nature of subsidy and thus not taxable.

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Clarifications, with reference to GST levy, related to the following goods are being issued through this circular on the basis of recommendation of GST Council 48th Meeting:

  Rab is classifiable under heading 1702 attracting GST rate of 18% vide S. No. 11 in Schedule III of notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017.

  with effect from the 1st January, 2023, the by-products of milling of Dal/ Pulses such as Chilka, Khanda and Churi/Chuni shall be exempt under GST vide S. No. 102C of notification No. 2/2017- Central Tax (Rate), dated 28.06.2017. The intervening period i.e from the date of issuance of Circular No. 179/11/2022-GST, dated the 3rd August, 2022, till the date of coming into force of the above-said S. No. 102C and the entries relating thereto are regularized on "as is" basis.

  The applicable six-digit HS code for ‘Carbonated Beverages of Fruit Drink’ or ‘Carbonated Beverages with Fruit Juice’ is HS 2202 99. The said goods attract GST at the rate of 28% and Compensation Cess at the rate of 12%. The S. Nos. 12B and 4B mentioned in Para 4.2 cover all such carbonated beverages that contain carbon dioxide, irrespective of whether the carbon dioxide is added as a preservative, additive, etc. In order to bring absolute clarity, an exclusion for the above-said goods has been provided in the entry at S. No. 48 of Schedule-II of notification No. 1/2017-Central Tax (Rate), dated 28th June, 2017, vide notification No. 12/2022-Central Tax (Rate), dated the 30th December, 2022.

  The snack pellets (such as ‘fryums’), which are manufactured through the process of extrusion, are appropriately classifiable under tariff item 1905 90 30, which covers goods with description ‘Extruded or expanded products, savoury or salted’, and attract GST at the rate of 18% vide S. No. 16 of Schedule-III of notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017.

  Compensation Cess at the rate of 22% is applicable on Motor vehicles, falling under heading 8703, which satisfy all four specifications, namely: -these are popularly known as SUVs; the engine capacity exceeds 1,500 cc; the length exceeds 4,000 mm; and the ground clearance is 170 mm and above.

  On goods specified in the list annexed to the notification No. 3/2017-Integrated Tax (Rate), dated the 28th June, 2017, which are eligible for IGST rate of 12% under the said notification and are also eligible for the benefit of lower rate under Schedule I of the notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017 or any other IGST rate notification, the importer can claim the benefit of the lower rate.

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Date : 18/01/2023

CBIC - CGST Notification issued on 04/01/2023

Notification issued for assigning powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit.

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Date : 06/01/2023

CBIC - CGST Notification issued on 30/12/2022

S.No.

Notification No.

Date

Subject

1.

12/2022 – Central Tax (Rate)

30/12/2022

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

2.

13/2022 – Central Tax (Rate)

30/12/2022

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

3.

14/2022 – Central Tax (Rate)

30/12/2022

Seeks to amend notification No. 4/2017- Central Tax (Rate)

4.

15/2022 – Central Tax (Rate)

30/12/2022

Seeks to amend notification No. 12/2017- Central Tax (Rate)

Click to view / download Notification

Date : 31/12/2022

CBIC - IGST Notification issued on 30/12/2022

S.No.

Notification No.

Date

Subject

1.

12/2022 – Integrated Tax (Rate)

30/12/2022

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

2.

13/2022 – Integrated Tax (Rate)

30/12/2022

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

3.

14/2022 – Integrated Tax (Rate)

30/12/2022

Seeks to amend notification No. 4/2017- Central Tax (Rate)

4.

15/2022 – Integrated Tax (Rate)

30/12/2022

Seeks to amend notification No. 12/2017- Central Tax (Rate)

Click to view / download Notification

Date : 31/12/2022

CBIC - CGST Circular issued on 27/12/2022

S.No.

Circular No.

Date

Subject

1.

183/15/2022-GST

27/12/2022

Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19

2.

184/16/2022-GST

27/12/2022

Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017

3.

185/17/2022-GST

27/12/2022

Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation

4.

186/18/2022-GST

27/12/2022

Clarification on various issue pertaining to GST

5.

187/19/2022-GST

27/12/2022

Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016

6.

188/20/2022-GST

27/12/2022

Prescribing manner of filing an application for refund by unregistered persons

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Date : 28/12/2022

CBIC - CGST Notification issued on 27/12/2022

S.No.

Notification No.

Date

Subject

1.

26/2022 – Central Tax

27/12/2022

Seeks to make fifth amendment (2022) to CGST Rules.

2.

27/2022 – Central Tax

27/12/2022

Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017.

Date : 25/11/2022

GST Council Meeting - December 17, 2022 

In the 48th meeting of GST Council held through video conference on December 17, 2022 recommendations regarding changes in GST Rates on certain goods, certain proposals / decisions on issuance of clarificatory circulars and changes in law / procedures towards trade facilitation measures and streamlining compliance of GST Law provisions have been made.

Click to view / download - GST Council Meeting - Press Release

Click to view / download press release on recommendations of the GST Council meeting on 17/12/2022

Date : 21/12/2022

This notification extends the due date to 13/12/2022 for furnishing FORM GSTR1 for November 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu

  Extend the due date for furnishing FORM GSTR1 for November 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu.

  The place of business is in certain districts of Tamil Nadu place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nagapattinam, Mayiladuthurai and Thanjavur in the State of Tamil Nadu, shall be extended till the thirteenth day of the month succeeding the said tax period succeeding the said tax period.

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Date : 14/12/2022

Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (SA) of rule 96 of the CGST Rules, 2017- regarding

  DGARM on the basis of data analysis and risk parameters, would identify the exporters where verification of credentials of the exporter, including the availment of ITC by the exporter, is considered essential before grant of refund. DGARM would then place an all India alert on such exporter on Indian Customs EDI system along with the reasons for putting the said alert.

  The IGST refunds of such exporters who have been put on alert by DGARM would be withheld and the data in respect of Shipping Bills filed by such exporter, along with the reasons thereof and the past cases where the exporter was identified as risky, which could not be processed due to pending verification or due to receipt of negative report would be transmitted to GSTN through ICEGATE for generation of refund claims in FORM GST RFD-01 in terms of provisions of sub-rule (5A) of rule 96.

  Such refund claims will be made available to the jurisdictional proper officer on back office system under the category "Any other (GST paid on export of goods)" with the remarks "Refund of IGST paid on export of goods (Refund not processed by ICEGATE)". Further, the risk parameters, on basis of which the exporter has been identified as risky by DGARM, would be shared with the jurisdictional tax officers along with the system generated refund claim in FORM GST RFD- 01.

  On receipt of such refunds, the jurisdictional proper officer shall ascertain the genuineness of the exporter & verify the correctness of availment and utilisation of ITC by the exporter and exercise due diligence in processing the said refund claims including physical verification of premises to safeguard interest of revenue and no Deficiency Memo in Form GST RFD-03 can be issued against such system generated Form GST RFD-O I refund claims.

  The proper officer shall pass a detailed speaking order in respect of the refund claim within the prescribed timelines and shall duly upload the same along with the refund sanction order in Form GST RFD-06 on the portal in terms of Instruction No. 03/2022-GST dated 14.06.2022.

  Further, the proper officer would also be required to provide feedback on the common portal while issuing refund sanction order in FORM GST RFD-06 as with recommendation as to whether the alert against the said taxpayer need to be continued or whether the same can be removed.

  GSTN shall transmit the data regarding the outcome of processing of refund by the proper officer, along with the feedback received from the proper officer on the requirement of removal or continuation of alert, to DGARM for necessary action for removal or continuation of alert.

Click to view / download Instruction

Date : 30/11/2022

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.

Click to view / download 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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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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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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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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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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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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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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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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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

Click to view / download 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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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.

Click to view / download 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

Click to view / download 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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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

Click to view / download 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

Click to view / download 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.

Click to view / download 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

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

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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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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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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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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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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

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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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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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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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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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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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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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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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Date : 05/01/2022