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Notification No. 10/2022 – Central Tax: Seeks to exempt taxpayers having AATO up to Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22

by Shakshi Bharti | Jan 30, 2024 | GST, 2022 Notifications, Central Tax 2022 Notifications, Notifications

Important Keyword: Section 44 CGST Act 2017, Notification No. 10/2022 – Central Tax, F. No. CBIC-20001/2/2022-GST.

[F. No. CBIC-20001/2/2022-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, the 5^th July, 2022

Notification No. 10/2022 – Central Tax

G.S.R….(E).— In exercise of the powers conferred by the first proviso to section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby exempts the registered person whose aggregate turnover in the financial year 2021-22 is up to two crore rupees, from filing annual return for the said financial year.

(Rajeev Ranjan)
Under Secretary

Web Stories: Notification No. 11/2022 – Central Tax: Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022

Download Pdf: https://taxinformation.cbic.gov.in/

Notification No. 17/2022 – Central Tax: Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022.

by Shakshi Bharti | Jan 29, 2024 | GST, 2022 Notifications, Central Tax 2022 Notifications, Notifications

Important Keyword: F. No. CBIC-20021/2/2022-GST, Notification No. 17/2022 – Central Tax, Rule 48(4) CGST Rules 2017, Notification No. 13/2020 – Central Tax, Notification No. 01/2022-Central Tax.

[F. No. CBIC-20021/2/2022-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, the 1^st August, 2022

Notification No. 17/2022 – Central Tax

G.S.R (E).– In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2020 – Central Tax, dated the 21^st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated 21^st March, 2020, namely:-

In the said notification, in the first paragraph, with effect from the 1^st day of October, 2022, for the words “twenty crore rupees”, the words “ten crore rupees” shall be substituted.

(Rajeev Ranjan)
Under Secretary

Note: The principal notification No. 13/2020 – Central Tax, dated the 21^st March, 2020 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated the 21^st March, 2020 and was last amended vide notification No. 01/2022-Central Tax, dated the 24^th February, 2022, published vide number G.S.R. 159(E), dated the 24^th February, 2022.

Web Stories: Notification No. 19/2022–Central Tax: Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017.

Download Pdf: https://taxinformation.cbic.gov.in/

Notification No. 18/2022–Central Tax: 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.

by Shakshi Bharti | Jan 29, 2024 | GST, 2022 Notifications, Central Tax 2022 Notifications, Notifications

Important Keyword: Section 1(2)(b) Finance Act 2022, Section 110, section 111, Notification No.18/2022–Central Tax, F. No. CBIC-20013/1/2022-GST.

[F. No. CBIC-20013/1/2022-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, the 28^th September, 2022

Notification No.18/2022–Central Tax

S.O. …(E).—In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2022 (6 of 2022), the Central Government hereby appoints the 1^st day of October, 2022, as the date on which the provisions of sections 100 to 114, except clause (c) of section 110 and section 111, of the said Act shall come into force.

(Rajeev Ranjan)
Under Secretary,
Government of India

Web Stories: Notification No. 19/2022–Central Tax: Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017.

Download Pdf: https://taxinformation.cbic.gov.in/

Corrigendum to Notification No. 20/2022-Central Tax dated 28.09.2022.

by Shakshi Bharti | Jan 29, 2024 | GST, 2022 Notifications, Central Tax 2022 Notifications, Notifications

Important Keyword: Notification No. 20/2022-Central Tax, F. No. CBIC-20013/1/2022-GST.

[F. No. CBIC-20013/1/2022-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, the 29^th September, 2022

CORRIGENDUM

G.S.R….. (E).–In the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 20/2022-Central Tax, dated the 28^th September, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 735 (E), dated the 28^th September, 2022,:

at page 5, in line 33, for the figure “2018”, read “2018, with effect from the 1^st day of October, 2022”.

(Rajeev Ranjan)
Under Secretary, Government of India

Web Stories: Seeks to extend the due date of filing FORM GSTR-3B for the month of September, 2022.

Download Pdf: https://taxinformation.cbic.gov.in/

Notification No. 20 /2022–Central Tax: Seeks to rescind Notification No. 20/2018-CT dated 28th March, 2018.

by Shakshi Bharti | Jan 29, 2024 | GST, 2022 Notifications, Central Tax 2022 Notifications, Notifications

Important Keyword: Notification No. 20 /2022–Central Tax, F. No. CBIC-20013/1/2022-GST, section 148 CGST Act 2017.

[F. No. CBIC-20013/1/2022-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, the 28^th September, 2022

Notification No. 20 /2022–Central Tax

G.S.R…..(E).–In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations on the Council, hereby rescinds the notification of the Government of India, Ministry of Finance (Department of Revenue), No.20/2018-Central Tax, dated the 28^th March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section(i), vide number G.S.R. 309 (E), dated the 28^th March, 2018, except as respects things done or omitted to be done before such rescission.

(Rajeev Ranjan)
Under Secretary, Government of India

Web Stories: Seeks to extend the due date of filing FORM GSTR-3B for the month of September, 2022.

Download Pdf: https://taxinformation.cbic.gov.in/