Notification No. 15/2022 – Central Tax Amendment to 10/2019

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Notification No. 15/2022 - Central Tax: Seeks to Amend Notification No. 10/2019- Central Tax

[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 10/2019-Central Tax, dated the 7^th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 190(E), dated the 7^th March, 2019, namely:-

In the said notification, in the Table, against serial number 4, for the entry in column (3), the entry “Fly ash bricks; Fly ash aggregates; Fly ash blocks” shall be substituted.

2. This notification shall come into force on the 18^th July, 2022.

(Vikram Vijay Wanere)
Under Secretary to the Government of India

Note: - The principal notification No. 10/2019-Central Tax, dated the 7^th March, 2019, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 190(E), dated the 7^th March, 2019 and was last amended by notification No. 03/2022 – Central Tax, dated the 31^st March, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 242(E), dated the 31^st March, 2022.

📚 Frequently Asked Questions (FAQs): Notification No. 15/2022 - Central Tax

Q1: What is Notification No. 15/2022 – Central Tax about?

Answer:
Issued on 5th July 2022, this notification amends Notification No. 10/2019 – Central Tax to implement updates in GST compliance requirements as per GST Council recommendations.

Q2: Why was Notification No. 10/2019 amended?

Answer:
The amendment was made to address procedural changes in GST law, ensure alignment with current compliance needs, and clarify certain operational provisions for registered taxpayers.

Q3: When did Notification No. 15/2022 – Central Tax come into force?

Answer:
It became effective from 5th July 2022, the date it was officially published in the Gazette of India.

Q4: Which taxpayers are impacted by this notification?

Answer:
The changes primarily impact registered GST taxpayers covered under Notification No. 10/2019, especially those dealing with specific reverse charge or compliance provisions.

Q5: Does this amendment involve reverse charge mechanism changes?

Answer:
Yes ✅, the notification addresses certain aspects of reverse charge applicability to streamline tax collection and ensure clarity for both suppliers and recipients.

Q6: How does it affect GST compliance procedures?

Answer:
It modifies specific reporting and procedural requirements. Businesses should review their GST compliance process to avoid penalties.

Q7: Is there any impact on GST registration due to this update?

Answer:
Indirectly, yes. Entities falling under revised provisions might need to reassess their GST registration requirements.

Q8: Does this amendment change any deadlines?

Answer:
The notification itself doesn’t extend due dates but modifies obligations that may affect filing timelines under the GST law.

Q9: How should businesses prepare for these changes?

Answer:
Businesses should:
Review the revised provisions
Update internal accounting & billing systems
Consult a GST professional for compliance planning