Important Keyword: commencement, GST.
Table of Contents
GST Rule 1- Short title and commencement.-
(1)These rules may be called the Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022.
(2) They shall come into force with effect from the 1st day of July, 2022.
Read More: Notification No. 47/2019 – Central Tax: Seeks to make filing of annual return under section 44 (1) of Central Goods and Services Tax. Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.
Web Stories: Notification No. 47/2019 – Central Tax: Seeks to make filing of annual return under section 44 (1) of Central Goods and Services Tax. Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.
Download Pdf: https://taxinformation.cbic.gov.in/
