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Clarification on refund related issues

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Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd.

New Delhi, dated the 9th September, 2022 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All) Madam/Sir, Attention is invited to the directions issued by Hon‘ble Supreme…

Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022.

New Delhi, the 1st August, 2022 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,…

Central Goods and Services Tax (Amendment) Rules, 2022.

New Delhi, the 5th July, 2022 G.S.R… (E). –In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the…

To extend dates of specified compliances in exercise of powers under section 168A of CGST Act

New Delhi, the 5th July. 2022 G.S.R…….(E).– In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred…

To extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22

New Delhi, the 5th July, 2022 G.S.R…..(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central…

To extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022

New Delhi, the 5th July, 2022 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 Government,…

To exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22

New Delhi, the 5th July, 2022 G.S.R. ……(E).— In exercise of the powers conferred by the first proviso to section 44 of the Central Goodsand Services Tax Act, 2017 (12…

To notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022.

New Delhi, the 5th July, 2022 S.O. …..(E).—In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of theFinance Act, 2022 (6 of 2022), the…

Procedure relating to sanction, post-audit and review of refund claims

Attention is invited to sub-section (2) of section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) which provides that the Commissioner may…