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Greetings!
Procedure for Pre-deposit relating to Central Excise and Service Tax Appeals
CBIC has clarified vide instruction Ref. CBIC-240137/14/2022-Service Tax dated 18/04/2023 that payments through DRC-03 prescribed under the GST legislation is not valid mode of payment for making pre-deposits under Section 35F of the Central Excise Act, 1944 and under 83 of the Finance Act, 1994. Such pre deposits should be made through the dedicated CBIC-GST Integrated portal.
Click to download / view the CBIC Instruction pre-deposit payment method for CE and ST
Date : 25/04/2023
Updated
GSTN Advisory - Time Limit for Reporting of E-Invoice is 7
days
The following Advisory has been issued in GSTN portal
It is to inform you that it has been decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than or equal to 100 crores.
To ensure timely compliance, taxpayers in this category will not be allowed to report invoices older than 7 days on the date of reporting.
Please note that this restriction will apply to the all document types for which IRN is to be generated. Thus, once issued, the credit / Debit note will also have to be reported within 7 days of issue.
For example, if an invoice has a
date of April 1, 2023, it cannot be
reported after April 8, 2023. The
validation system built into the
invoice registration portal will
disallow the user from reporting the
invoice after the 7-day window.
Hence, it is essential for taxpayers
to ensure that they report the
invoice within the 7-day window
provided by the new time limit.
It is further to clarify that there will be no such reporting restriction on taxpayers with AATO less than 100 crores,
as of now.
In order to provide sufficient time
for taxpayers to comply with this
requirement, which may require
changes to your systems, we propose
to implement it from 01.05.2023
onwards.
Click to view / Download
Updated GSTN Advisory - Time limit for Reporting of E-Invoices
Date : 15/04/2023
CBIC - CGST Notification issued on
31/03/2023
CBIC - Compensation Cess Rate Notification issued on
31/03/2023
Seeks to further amend notification No. 1/2017-Compensation Cess (Rate), dated 28th June, 2017.
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Notification
Date : 01/04/2023
CBIC - Compensation Cess Notification issued on
31/03/2023
Seeks to provide commencement date for Section 163 of the Finance act, 2023
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Notification
Date : 01/04/2023
CBIC - CGST Circular issued on
27/03/2023
GST rate and classification of Rab with effect from 01/03/2023 based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 clarified.
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Circular
Date : 28/03/2023
GST e-invoice System e-Invoice Mandatory Reporting of 6-digit HSN Codes
The e-invoice System is for GST registered persons for uploading all the B2B invoices to the Invoice Registration Portal (IRP). The IRP generates and returns a unique Invoice Reference Number (IRN), digitally signed e-invoice and QR code to the user.
As per the Notification No.78/2020 Central Tax dated 15th October, 2020 it is mandatory for the taxpayers to mention 6-digit HSN Codes for their outward supplies having AATO more than RS 5 Crores.
After a few weeks of time, e-Invoice System will not accept 4-digit HSN codes. The date for blocking e-Invoice generation having HSN code as 4-digits will be intimated shortly in the portal.
The Portal further instructed the stakeholders to make necessary changes in the tax payers system to report 6-digit HSN codes to e-Invoice Portal and comply with the notification.
Concerned parties may verify their HSN codes in the (https://einvoice1.gst.gov.in) portal under Codes and also test in the sandbox system (https://einv-apisandbox.nic.in).
In case the 6 digit HSN code is not available, they may raise a ticket at Helpdesk so that it can be included in the system.
Date : 10/03/2023
CBIC - CGST Rate Notification issued
on 28/02/2023
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
01/2023 Central Tax (Rate) |
28/02/2023 |
Seeks to extend exemption to any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution by way of inserting an explanation in Notn. No.
12/2017 CT(Rate) as recommended by GST Council in its 49th meeting held on 18.02.2023 |
|
2. |
02/2023 Central Tax (Rate) |
28/02/2023 |
Seeks to amend notification No. 13/2017- Central Tax (Rate) by extending the RCM liability to Courts and Tribunals as recommended by GST Council in its 49th meeting held on 18.02.2023. |
|
3. |
03/2023 Central Tax (Rate) |
28/02/2023 |
The GST rate of Jaggery and Pencil Sharpeners giving effect to the recommendation of GST Council in its 49th meeting held on 18.02.2023. |
|
4. |
04/2023 Central Tax (Rate) |
28/02/2023 |
This Notn. exempts Rab other than pre-packaged or labelled giving effect to the decision taken in 49th meeting of GST council |
CBIC - IGST Rate Notification issued
on 28/02/2023
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
01/2022 Integrated Tax (Rate) |
28/02/2023 |
Seeks to extend exemption to any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution by way of inserting an explanation in Notn. No. 09/2017 IT(Rate) as recommended by GST Council in its 49th meeting held on 18.02.2023 |
|
2. |
02/2023 Integrated Tax (Rate) |
28/02/2023 |
Seeks to amend notification No. 10/2017- Integrated Tax (Rate) by extending the RCM liability to Courts and Tribunals as recommended by GST Council in its 49th meeting held on 18.02.2023. |
|
3. |
03/2023 Integrated Tax (Rate) |
28/02/2023 |
The GST rate of Jaggery and Pencil Sharpeners giving effect to the recommendation of GST Council in its 49th meeting held on 18.02.2023. |
|
4. |
04/2023 Integrated Tax (Rate) |
28/02/2023 |
This Notn. exempts Rab other than pre-packaged or labelled giving effect to the decision taken in 49th meeting of GST council |
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Notification
CBIC - Compensation Cess Rate Notification issued on
28/02/2023
Seeks to amend notification no. 1/2017- Compensation Cess (Rate), dated 28.06.2017.
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Notification
Date : 02/03/2023
GSTN Introduction of Negative Values in Table 4 of GSTR-3B
GSTN has introduced negative values in Table 4 of GSTR-3B returns from January, 2023 period onwards and shall be applicable from tax period January, 2023 onwards.
CBIC vide Notification No. 14/2022 Central Tax dated 05th July, 2022 had notified few changes in Table 4 of Form GSTR-3B for enabling taxpayers to report correct information regarding ITC availed, ITC reversal and ineligible ITC in Table 4 of GSTR-3B. According to the changes, the net ITC is to be reported in Table 4(A) and ITC reversal, if any, is to be reported in Table 4(B) of GSTR-3B.
Following changes have been made in the GST Portal :
The impact of credit note & their amendments will now be auto-populated in Table 4(A) instead of Table 4(B) of GSTR-3B . In case the value of credit notes becomes higher than sum of invoices and debit notes put together, then the net ITC would become negative and the taxpayers will be allowed to report negative values in Table-4A. Also, taxpayers can now enter negative values in Table 4D(2) of GSTR-3B.
Consequent updates/ modification in the advisory, messages, instructions, and help-text in form GSTR-2B, without any structural changes in form GSTR-2B summary or tables have also been done in GSTR-2B.
The calculation logic of Comparison Report has also been changed accordingly.
Click to view / download GSTN Introduction of Negative Value in Table 4 of GSTR-3B
Date : 23/02/2023
GST Council Meeting - February 18, 2023
Union Finance Minister Nirmala Sitaraman chaired the 49th meeting of the GST Council was held on 18th February, 2023 at Vigyan Bhawan, New Delhi. The matters discussed in the meeting and the recommendations of the council are as given hereunder:
GST Compensation Dues
Government of India has decided to clear the entire pending balance GST compensation of Rs. 16,982 crore for June2022 from its own resources and the same will be recouped from the future compensation cess collection. In addition, Centre would also clear the admissible final GST compensation to those States who has provided the revenue figures as certified by the Accountant General of the States amounting to Rs. 16,524 crore.
GST Appellate Tribunal
The Council adopted the report of Group of Ministers with certain modifications. The final draft amendments to the GST laws shall be circulated to Members for their comments. The Chairperson has been authorised to finalise the same.
Approval of the Report of GoM on Capacity Based Taxation and Special Composition Scheme in certain Sectors on GST
With a view to plug the leakages and improve the revenue collection from the commodities like pan masala, gutkha, chewing tobacco, the Council approved the recommendations of the GoM including, inter alia, that
The capacity based levy not to be prescribed;
Compliance and tracking measures to be taken to plug leakages/evasions;
Exports of such commodities to be allowed only against LUT with consequential refund of accumulated ITC;
Compensation cess levied on such commodities to be changed from ad valorem to specific tax based levy to boost the first stage collection of the revenue.
Recommendations relating to GST rates on Goods
For Rab, the GST rate has been reduced from 12% to 5%. It has also been decided to regularize payment of GST on rab during the past period on as is basis on account of genuine doubts over its classification and applicable GST rate.
For Pencil Sharpner, the GST rate has been reduced from 18% to 12%.
It has been decided to amend Notification No. 104/94-Customs so that if a device such as a tag-tracking device or data logger is already affixed to a container, no separate IGST will be levied.
The GST Council has amended Entry 41A of Notification No. 1/2017-Compensation Cess (Rate) so that the exemption covers both coal rejects supplied to and by a coal washery.
Recommendations relating to GST rates on Services
The GST Council has extended the exemption applicable to educational institutions and Central and State educational boards for the conduct of entrance examinations to any authority, board or body set up by the Central or State Government.
The GST Council has extended the dispensation available to Central and State Governments, Parliament and State Legislatures with regard to payment of GST under the reverse charge mechanism (RCM) to the Courts and Tribunals in respect of taxable services supplied by them such as renting of premises to telecommunication companies for installation of towers, renting of chamber to lawyers etc.
Measures for facilitation of trade
To make amendments to the GST Act and Rules to extend the time limit for making an application for revocation of cancellation of registration from 30 days to 90 days, with the option of a further extension of up to 180 days. The Council also recommended an amnesty scheme for past cases, where registration has been cancelled on account of non-filing of returns, to allow for the filing of applications for revocation by a specified date.
To make amendments to section 62 of the GST Act to increase the time period for filing of returns to enable the deemed withdrawal of best judgment assessment orders from 30 days to 60 days, extendable by another 60 days. An amnesty scheme was also recommended for conditional deemed withdrawal of assessment orders in past cases, where the concerned return could not be filed within 30 days of the assessment order, but has been filed along with due interest and late fee up to a specified date.
Rationalisation of late fee for filing of Annual Returns in Form GSTR-9, with different rates for registered persons having aggregate turnover up to Rs. 5 crore and those with aggregate turnover up to Rs. 20 crore as hereunder from FORM GSTR-9 for FY 2022-23 onwards, as below:
Registered persons having an aggregate turnover of up to Rs. 5 crores in the said financial year: Rs 50 per day (Rs 25 CGST + Rs 25 SGST), subject to a maximum of an amount calculated at 0.04 per cent. of his turnover in the State or Union territory (0.02% CGST + 0.02% SGST).
Registered persons having an aggregate turnover of more than Rs. 5 crores and up to Rs. 20 crores in the said financial year: Rs 100 per day (Rs 50 CGST + Rs 50 SGST), subject to a maximum of an amount calculated at 0.04 per cent. of his turnover in the State or Union territory (0.02% CGST + 0.02% SGST)
To provide relief to a large number of taxpayers in respect of pending returns in Form GSTR-4, FORM GSTR-4, FORM GSTR-9 and FORM GSTR-10 by way of conditional waiver/ reduction of late fee is recommended
To rationalize the provision of place of supply for services of transportation of goods by deletion of section 13(9) of IGST Act, 2017 so as to provide that the place of supply of services of transportation of goods, in cases where location of supplier of services or location of recipient of services is outside India, shall be the location of the recipient of services.
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GST Council Meeting - Press Release
Date : 21/02/2023
To streamline the process of attachment/detachment of the Bank Account of Dealers whose VAT / GST are overdue, under Section 46 / 46A of the 2004 and Sections, 78,79 & 83 of the DGST Act, 2017 , DEPARTMENT OF TRADE AND TAXES. NCT, Delhi has issued this Standard Operating Procedure (SOP).
Approval of the Commissioner, Trade & Taxes is mandatory before attachment/detachment of bank account of erring dealers.
The letter must be in the prescribed format indicating the name, E-mail and mobile no. of the Ward In-charge/Proper Officer who is sending the said letter.
The Ward In-charge/Proper Officer shall also send an email from his official email-ID to the Bank Manager of the respective Bank.
The Ward Officer should specifically mention in the letter of detachment that in case any clarification/confirmation is needed by the bank before detaching the bank account, the same can be sought from the specified Nodal Officer.
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DVAT - SOP
Date : 11/02/2023
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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Circular
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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Circular
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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Notification
Date : 06/01/2023
CBIC - CGST Notification issued
on 30/12/2022
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Notification
Date : 31/12/2022
CBIC - IGST Notification issued
on 30/12/2022
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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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Circular
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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Notification
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.
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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.
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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 Honble 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 Honble 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 courts 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 Honble 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
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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
|
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.
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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 Councils 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
| |
