Notification No. 25/2022-CT dated 13.12.2022
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.
Tag: Notification
GST Law is amended multiple times
CBIC effects the changes in GST Laws by issuing Notification, Circulars etc. The proposal about the change in tax rate or amendment in law viz. Act, Rules etc. are presented in GST Council meeting and after the necessary approval they…
GST CT Notification issued on 28.09.22
Notification No. 18/2022-Central Tax dated 28.09.2022 is published by CBIC 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…
E-invoicing limit reduces to 10 cr from existing limit of 20 cr w.e.f. Oct 01, 2022
CBIC issued Notification No. 17/2022–Central Tax dated August 01, 2022 to amend Notification No. 13/2020 – Central Tax, dated March 21, 2020 to decrease the e-Invoicing aggregate turnover limit from 20 crore to 10 crore w.e.f. October 01, 2022. Source:…
Advisory on Upcoming Changes in GSTR-3B
The Government vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 has notified few changes in Table 4 of Form GSTR-3B requiring taxpayers to report information on ITC correctly availed, reversal thereof and declaring ineligible ITC in Table…
Notification no. 03/2022 to 11/2022-CTR dated 13.07.2022 published
CBIC has published following Notifications on 13.07.2022 to give effect to GST rate changes as recommended by GST Council in its 47th GST Council meeting held on 28th and 29th of June, 2022. Sr. No. Notification No. Description Reference 1…
Recommendations of 47th GST Council have been notified – Notification issued
GST Annual Return filing for taxpayer having turnover upto 2 crore is exempt – CBIC has published a Notification no. 10/2022-Central Tax dated 05.07.2022 giving effect to the exemption from filing of GST Annual Return for FY 2021-22. Due date…
Gift card, vouchers, reward points, subscriptions etc., to be excluded from Virtual Digital Assets
The CBDT vide Notification No. 74/2022 dated June 30, 2022 has notified the following exceptions/ exclusions to the definition of Virtual Digital Assets (“VDA”) under the Income-tax Act, 1961 (“the IT Act”): Gift card or vouchers, being a record that…
Format, Procedure and Guidelines for submission of Form No. 1, Form No. 2 and Form No. 2A for Securities Transaction Tax (STT)
The CBDT vide Notification No. 2 of 2022 dated June 24, 2022 has issued the format, procedure and guidelines for submission of Form No. 1, Form No. 2 and Form No. 2A for the Securities Transaction Tax (“STT”). As per…
DGFT unrestricted the Import of Water Melon Seeds till September 30, 2022
Notification no. 13/2015-20 dated 21.06.2022 is published to unrestricted the Import of Water Melon Seeds till September 30, 2022. Source: Notification