Goods & Services Tax - 2022
Report on GST Council meeting dated December 17, 2022
- Service Tax Notification
- Central Tax Notifications
- Central Tax (Rate) Notifications
- Integrated Tax (Rate) Notifications
- Union Territory Tax Notifications
- Union Territory Tax Notifications
- Compensation Cess (Rate) Notifications
- Instructions
- Circulars
- Order
- Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017 [No.27]
- Seeks to make fifth amendment (2022) to CGST Rules [No.26]
- Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu [No.25]
- The Central Goods and Services Tax (Fourth Amendment) Rules, 2022 [No.24]
- Seeks to empower the CCI to handle anti-profiteering cases under CGST Act, 2017 [No.23]
- The Central Goods and Services Tax (Third Amendment) Rules, 2022 [No.22]
- Extension for filing of GSTR-3B [No.21]
- Corrigendum to Notification No. 20/2022-Central Tax
- Seeks to rescind Notification No. 20/2018-CT dated 28 th March, 2018 [No.20]
- Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017 [No.19]
- 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 [No.18]
- Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022 [No.17]
- Seeks to amend notification No. 14/2019- Central Tax [No.16]
- Seeks to amend notification No. 10/2019- Central Tax [No.15]
- Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017 [No.14]
- Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act [No.13]
- Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 [No.12]
- Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022 [No.11]
- Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 [No.10]
- Seeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022 [No.9]
- Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods [No.8]
- 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 [No.7]
- Seeks to extend the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under QRMP scheme [No.6]
- Seeks to extend the due date of filing FORM GSTR-3B for the month of April, 2022 [No.5]
- Seeks to amend notification no. 14/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC [No.4]
- Seeks to amend notification no. 10/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC [No.3]
- Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST [No.2]
- Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 20 Cr from 01 st April 2022 [No.1]
Central Tax (Rate) Notifications:
- Seeks to amend notification No. 12/2017- Central Tax (Rate) [No.15]
- Seeks to amend notification No. 4/2017- Central Tax (Rate) [No.14]
- Seeks to amend notification No. 2/2017- Central Tax (Rate) [No.13]
- Seeks to amend notification No. 1/2017- Central Tax (Rate) [No.12]
- Rescinds notification No. 45/2017- Central Tax (Rate) [No.11]
- Seeks to amend notification No. 2/2022- Central Tax (Rate) [No.10]
- Seeks to amend notification No. 5/2017- Central Tax (Rate) [No.9]
- Seeks to amend notification No. 3/2017- Central Tax (Rate) [No.8]
- Seeks to amend notification No. 2/2017- Central Tax (Rate) [No.7]
- Seeks to amend notification No. 1/2017- Central Tax (Rate) [No.6]
- Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017 [No.5]
- Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017 [No.4]
- Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017 [No.3]
- Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC [No.2]
- Seeks to amend notification No. 1/2017-Central Tax (Rate) [No.1]
Integrated Tax (Rate) Notifications:
- Seeks to amend notification No. 9/2017- Integrated Tax (Rate) [No.15]
- Seeks to amend notification No. 4/2017- Integrated Tax (Rate) [No.14]
- Seeks to amend notification No. 2/2017- Integrated Tax (Rate) [No.13]
- Seeks to amend notification No. 1/2017- Integrated Tax (Rate) [No.12]
- Rescinds notification No. 47/2017- Integrated Tax (Rate) [No.11]
- Seeks to amend notification No. 2/2022- Integrated Tax (Rate) [No.10]
- Seeks to amend notification No. 5/2017- Integrated Tax (Rate) [No.9]
- Seeks to amend notification No. 3/2017- Integrated Tax (Rate) [No.8]
- Seeks to amend notification No. 2/2017- Integrated Tax (Rate) [No.7]
- Seeks to amend notification No. 1/2017- Integrated Tax (Rate) [No.6]
- Seeks to amend Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017 [No.5]
- Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017 [No.4]
- Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017 [No.3]
- Seeks to provide for a concessional rate on inter state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC [No.2]
- Seeks to amend notification No. 1/2017-Integrated Tax (Rate) [No.1]
Union Territory Tax Notifications:
- Seeks to amend notification No. 02/2017- Union Territory Tax [No.4]
- Seeks to amend notification No. 02/2019- Union Territory Tax [No.3]
- Seeks to amend notification no. 02/2017-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC [No.2]
- Seeks to amend notification no. 02/2019-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTCSeeks to amend notification no. 02/2019-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC [No.1]
Union Territory Tax (Rate) Notifications:
- Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) [No.15]
- Seeks to amend notification No. 4/2017- Union Territory Tax (Rate) [No.14]
- Seeks to amend notification No. 2/2017- Union Territory Tax (Rate) [No.13]
- Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) [No.12]
- Rescinds notification No. 45/2017- Union Territory Tax (Rate) [No.11]
- Seeks to amend notification No. 2/2017- Union Territory Tax (Rate) [No.10]
- Seeks to amend notification No. 5/2017- Union Territory Tax (Rate) [No.9]
- Seeks to amend notification No. 3/2017- Union Territory Tax (Rate) [No.8]
- Seeks to amend notification No. 2/2017- Union Territory Tax (Rate) [No.7]
- Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) [No.6]
- Seeks to amend Notification No 13/2017- Union territory Tax (Rate) dated 28.06.2017 [No.5]
- Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017 [No.4]
- Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017 [No.3]
- Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC [No.2]
- Seeks to amend notification No. 1/2017-Union Territory Tax (Rate) [No.1]
Compensation Cess (Rate) Notifications:
- 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 (5A) of rule 96 of the CGST Rules, 2017 [Instruction No.4]
- Guidelines for launching of prosecution under the Central Goods & Services Tax Act, 2017 [Instruction No.4]
- Guidelines on Issuance of Summons u/s 70 of the Central GST Act, 2017 [Instruction No.3]
- Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017 [Instruction No.2]
- Procedure relating to sanction, post-audit and review of refund claims [Instruction No.3]
- Deposit of tax during the course of search, inspection or investigation [Instruction No.1]
- Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19 [Instruction No.2]
- Guidelines for recovery under section 79 for cases covered under explanation to Section75(12) of the CGST Act, 2017 [Instruction No.1]
- Prescribing manner of filing an application for refund by unregistered persons [Circular No.188]
- 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 [Circular No.187]
- Clarification on various issue pertaining to GST [Circular No.186]
- 185/17/2022-GST 27-Dec-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 [Circular No.185]
- 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 [Circular No.184]
- 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 [Circular No.183]
- 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 [Circular No.182]
- Clarification on refund related issues [Circular No.181]
- 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 [Circular No.180]
- 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 [Circular No.179]
- GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law [Circular No.178]
- Clarifications regarding applicable GST rates & exemptions on certain services [Circular No.177]
- Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019 [Circular No.176]
- Manner of filing refund of unutilized ITC on account of export of electricity [Circular No.175]
- Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A [Circular No.174]
- Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification [Circular No.173]
- Clarification on various issue pertaining to GST [Circular No.172]
- 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 [Circular No.171]
- 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 [Circular No.170]
- 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 [Circular No.169]
