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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. 08/2023 – Integrated Tax (Rate): Amendment

GST Notification 08/2023 modifies the forward charge rules in Notification 10/2017. Know impact on services & tax liability with expert compliance help.

Section 115. Interest on refund of amount paid for admission of appeal.-

Where an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal,

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.

Rule 44. Manner of reversal of credit under special circumstances.-

Important Keyword: section 18, section 29. Table of Contents GST Rule 44. Manner of reversal of credit under special circumstances.- GST Rule 44. Manner of reversal of credit under special circumstances.- (1) The amount of input tax credit relating to inputs held in...

Circular No. 223/17/2024 – GST: Proper Officer Under GST

Understand Circular 223/17/2024-GST, changes in proper officer assignments for GST registration, cancellation, revocation, and composition levy provisions.

Notification No. 05/2024 – UT Tax: Amendment to 01/2017

Notification 05/2024-UT Tax (Rate) updates GST rates & entries for medical, food & seating items. Effective from 10 Oct 2024. Read FAQs, insights & compliance tips.

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.

Section 20. Miscellaneous transitional provisions.

Provided that the registered person shall be allowed to reduce his tax liability on account of issue of the credit note only if the recipient of the credit note has reduced his input tax credit corresponding to such reduction of tax liability.

Notification No. 03/2021 – Integrated Tax Update

Notification No. 03/2021 – Integrated Tax: Place of supply for B2B ship MRO services shifted to recipient’s location. Learn key GST implications for shipping industry.

Circular No. 140/10/2020 – GST: GST on Director Remuneration

Understand Circular 140/10/2020-GST on GST applicability to director remuneration, reverse charge, employee directors, independent directors and TDS treatment.