by Shakshi Bharti | Jan 31, 2024 | GST, 2022 Notifications, Central Tax 2022 Notifications, Notifications
Important Keyword: Section 61(3) CGST Act 2017, Section 39(7) CGST Act 2017, Notification No. 06/2022 – Central Tax, F. No. CBIC-20006/9/2022-GST.
[F. No. CBIC-20006/9/2022-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 17th May, 2022
Notification No. 06/2022 – Central Tax
G.S.R. (E).— In exercise of the powers conferred by the first proviso to sub-rule (3) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby extends the due date for depositing the tax due under proviso to sub-section (7) of section 39 of the Central Goods and Services Tax Act, 2017 in FORM GST PMT-06 for the month of April, 2022 till the 27th day of May, 2022.
(Rajeev Ranjan)
Under Secretary to the Government of India
Read More: Notification No. 08/2022 – Central Tax: Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods
Web Stories: Notification No. 08/2022 – Central Tax: Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods
Download Pdf: https://taxinformation.cbic.gov.in/
by Shakshi Bharti | Jan 30, 2024 | GST, 2022 Notifications, Central Tax 2022 Notifications, Notifications
Important Keyword: GST, CGST, Section 1(2) Finance Act 2022, F. No. CBIC-20001/2/2022-GST, Notification No. 09/2022–Central Tax Section 110(c) Finance Act 2022, Section 111 Finance Act 2022.
[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 5th July, 2022
Notification No. 09/2022–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 5th day of July, 2022, as the date on which the provisions of clause (c) of section 110 and section 111of the said Act shall come into force.
(Rajeev Ranjan)
Under Secretary
Read More: 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
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/
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 5th 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
Read More: 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
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/
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 1st 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 21st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated 21st March, 2020, namely:-
In the said notification, in the first paragraph, with effect from the 1st 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 21st 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 21st March, 2020 and was last amended vide notification No. 01/2022-Central Tax, dated the 24th February, 2022, published vide number G.S.R. 159(E), dated the 24th February, 2022.
Read More: Notification No. 19/2022–Central Tax: Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017.
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/
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 28th 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 1st 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
Read More: Notification No. 19/2022–Central Tax: Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017.
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/