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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/

Notification No. 21/2022 – Central Tax: Seeks to extend the due date of filing FORM GSTR-3B for the month of September, 2022.

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

Important Keyword: F. No. CBIC-20006/9/2022-GST, Notification No. 21/2022 – CENTRAL TAX, Section 39(6) CGST Act 2017, Rule 61(1)(i) CGST Rules 2017.

[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 21^st October, 2022

Notification No. 21/2022 – Central Tax

G.S.R (E).— In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the due date for furnishing the return in FORM GSTR-3B, for the registered persons required to furnish return under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017, for the month of September, 2022 till the 21^st day of October, 2022.

(Rajeev Ranjan)
Under Secretary

Web Stories: Notification No. 23/2022 – Central Tax: Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022.

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

Notification No. 23/2022 – Central Tax: Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022.

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

Important Keyword: F. No. CBIC-20/2/2022-GST, Notification No. 23/2022 – Central Tax, Section 171(2) CGST Act 2017, Section 7(1) Competition Act 2002.

[F. No. CBIC-20/2/2022-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, the 23^rd November, 2022

Notification No. 23/2022 – Central Tax

S.O……(E).- In exercise of the powers conferred by sub-section (2) of section 171 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Goods and Services Tax Council, hereby empowers the Competition Commission of India established under sub-section (1) of section 7 of the Competition Act, 2002 (12 of 2003), to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him.

2. This notification shall come into force with effect from 1^st day of December, 2022.

(Vikram Vijay Wanere)
Under Secretary

Web Stories: Notification No. 24/2022 – Central Tax: Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022.

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

Notification No. 25/2022- Central Tax: Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu.

by Shakshi Bharti | Jan 28, 2024 | GST, 2022 Notifications, Central Tax 2022 Notifications, Notifications

Important Keyword: F. No. CBIC- 20006/16/2022-GST, Notification No. 25/2022- Central Tax, Section 37(1) CGST Act 2017, Section 168 CGST Act 2017.

[F. No. CBIC- 20006/16/2022-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, the 13^th December, 2022

Notification No. 25/2022- Central Tax

G.S.R (E).— In exercise of the powers conferred by the proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, 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. 83/2020 – Central Tax, dated the 10^th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 699(E), dated the 10^th November, 2020, namely: —

In the said notification, after the second proviso, the following proviso shall be inserted, namely:-

―Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the tax period November, 2022, for the registered persons required to furnish return under sub- section (1) of section 39 of the said Act whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nagapattinam, Mayiladuthurai and Thanjavur in the State of Tamil Nadu, shall be extended till the thirteenth day of the month succeeding the said tax period.‖.

(Alok Kumar)
Director

Web Stories: Notification No. 26/2022 – Central Tax: Seeks to make fifth amendment (2022) to CGST Rules

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