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GST > Central Tax 2022 Notifications

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Notification No. 01/2022 – CT | E-Invoicing Above ₹20Cr

Notification No. 01/2022 – Central Tax mandates e-invoicing for businesses with turnover above ₹20 Cr from 1st April 2022. Learn compliance, benefits & penalties.

Notification No. 02/2022 – Central Tax Explained

Explore Notification No. 02/2022 – Central Tax on common adjudicating authority for GST SCNs. Learn scope, impact & compliance with expert guidance.

Notification No. 03/2022 – Central Tax Updates

Detailed FAQs on Notification No. 03/2022 – Central Tax, amending Notification No. 10/2019 for special composition scheme on brick kilns.

Notification No. 04/2022 – CT Brick Kiln Special Composition

CBIC issues Notification No. 04/2022 – Central Tax implementing a special composition scheme for brick kilns as per 45th GST Council.

Notification No. 05/2022 – Central Tax: GSTR-3B April 2022

CBIC extends GSTR-3B April 2022 filing due date to 24 May 2022 via Notification No. 05/2022 – Central Tax. Know details, impact, and compliance steps.

Notification No. 06/2022 – Central Tax Due Date Extension

Notification No. 06/2022 – Central Tax extends the due date for April 2022 GST PMT-06 payment under QRMP scheme till 27th May 2022. Learn details & compliance tips.

Notification No. 07/2022 – Central Tax GSTR-4 Late Fee Waiver

Know all about Notification No. 07/2022 – Central Tax, waiving late fees for GSTR-4 filing for FY 2021-22 from 1 May to 30 June 2022. Stay GST compliant easily.

Notification No. 08/2022 – CT: Interest Waiver GSTR-8 Filing

Know all about Notification No. 08/2022 – Central Tax. Nil interest for eligible e-commerce operators filing delayed GSTR-8 due to GST portal glitches.

Notification No. 09/2022 – Central Tax Updates

CBIC issues Notification No. 09/2022 – Central Tax, bringing sections 110(c) & 111 of the Finance Act, 2022 into force from 5 July 2022.

Notification No. 10/2022 – CT GST Annual Return Exemption

CBIC exempts taxpayers with AATO up to ₹2 crore from filing GST annual return for FY 2021-22 under Notification No. 10/2022 – Central Tax. Learn eligibility and details.

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Shielding Your Business: A Comprehensive Guide to Business Continuity Planning (BCP)

Business Continuity Planning (BCP) is like a safety net for businesses, ready to cushion the impact when the unexpected hits. It’s more than just disaster management—it’s a strategic contingency plan ensuring the safety of a company’s assets, processes, and resources against unforeseen disruptions.

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

The changes relating to GST rate, in pursuance of recommendations made by the GST Council in its 47th meeting, are coming into effect from the 18th of July, 2022. One such change is moving from imposition of GST on specified goods when bearing a registered brand or brand in respect of which an actionable claim or enforceable right in a court of law is available to imposition of GST on such goods when “pre-packaged and labelled”. Certain representations have been received seeking clarification on the scope of this change, particularly in respect of food items like pulses, flour, cereals, etc. (specified items falling under the Chapters 1 to 21 of the Tariff), as has been notified vide notification No. 6/2022-Central Tax (Rate), dated the 13th of July, 2022, and the corresponding notifications for SGST and IGST.

FAQ on GST for Traders (Frequently Asked Questions)

Under GST, a trader would be entitled to avail input tax credit paid on their domestic procurements of goods and services unlike the present indirect tax regime. Presently, a significant portion of indirect taxes namely Central Excise and Service Tax form part of the cost component for a trader.

Order No. 01/2022 – GST: Authorization Under CGST Rules

Explore Order No. 01/2022 – GST: Authorisation Under CGST Rules & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Electronic Way Bill in GST

Electronic Way Billi’s a document required for movement of goods and it includes details such as name of consignor, consignee, transporter, the point of origin of the movement of godsend its destination.Electronic Way Bill (e-way bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal.

Order No. 01/2020 – GST: Extension of FORM GST TRAN-1

Explore Order No. 01/2020 – GST: Extension of FORM GST TRAN-1 & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Order No. 01/2020 – CT: Revocation of Cancellation of Reg.

Explore Order No. 01/2020 – CT: Revocation of Cancellation of Reg. & its implications for taxpayers. Get informed and stay compliant with the latest updates.

FAQs On TCS Under GST (Frequently Asked Questions)

As per Section 2(44) of the CGST Act, 2017, electronic Commerce means the supply of goods or services or both, including digital products over digital or electronic network.

FAQs on Anti-profiteering provisions (Frequently Asked Questions)

In terms of Section 171 of the CGST Act, 2017, the suppliers of goods and services should pass on the benefit of any reduction in the rate of tax or the benefit of input tax credit to the recipients by way of commensurate reduction in prices. The wilful action of not passing on the above benefits to the recipients in the manner prescribed is known as “profiteering”.

Order No. 01/2019 – GST: Extension of time limit for TRAN-1

Explore Order No. 01/2019 – GST: Extension of time limit for TRAN-1 & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Notification No. 13/2021 – Central Tax GST Rules Amendment

Explore Notification No. 13/2021 – Central Tax, its ITC & IFF changes in CGST Rules, 2017. Stay GST compliant with Finodha experts and simplify tax filings.

Notification No. 39/2020 – Central Tax Explained

Notification No. 39/2020 – Central Tax amends the special GST procedure for corporate debtors under IBC 2016, clarifying registration and filing responsibilities of IRP/RP.

Corrigendum to Circular No. 45/19/2018-GST

“4.2 In this regard, it is clarified that for the tax periods commencing from 01.07.2017 to 31.03.2018, such registered persons shall be allowed to file the refund application in FORM GST RFD-01A on the common portal subject to the condition that the amount of refund of integrated tax/cess claimed shall not be more than the aggregate amount of integrated tax/cess mentioned in the Table under columns 3.1(a), 3.1(b) and 3.1(c) of FORM GSTR-3B filed for the corresponding tax period.”

Notification No. 18/2018 – Central Tax (Rate) Explained

Notification No. 19/2018 – Central Tax (Rate) amends Notification 02/2017 to exempt sanitary napkins, rakhi, de-oiled rice bran & more from GST.

Section 130. Confiscation of goods or conveyances and levy of penalty.-

(i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or

Section 9. Insertion of new article 269A

(2)The amount apportioned to a State under clause (1) shall not form part of the Consolidated Fund of India.

FORM GST REG-19: Order for Cancellation of Registration

Important Keyword: FORM GST REG-19, Order for Cancellation of Registration. Table of Contents FORM GST REG-19 Order for Cancellation of Registration FORM GST REG-19 [See rule 22 (3)] Reference Number Date To Name AddressGSTIN / UINApplication Reference Number (ARN)...

Section 144. Presumption as to documents in certain cases.-

(ii) has been seized from the custody or control of any person under this Act or any other law for the time being in force; or

Corrigendum to Notification No. 03/2019 – Central Tax

Corrigendum to Notification No. 03/2019 – Central Tax (Rate) clarifies CGST wording and corrects GST rate split for real estate services.

Section 5. Powers of officers under GST.-

Important Keyword: Board may impose, Section 5, Officers. Table of Contents GST Section 5. Powers of officers under GST.- GST Section 5. Powers of officers under GST.- (1) Subject to such conditions and limitations as the Board may impose, an officer of central...