- Time limit for reporting Invoices on the IRP Portal
- No restriction for GST Registration for professionals on residential address
- GST dept to scrutinise I-T, MCA data to identify entities not paying taxes
- Advisory for the taxpayer wishing to register as “One Person Company” in GST
- SOP for cancellation of GST registration & repository of non-genuine taxpayers
- Maharashtra Amnesty Scheme
- Clarifications on refunds in case of inverted duty structure
- ITC and amendment to invoices – allowed till 30 November
- SC directs GSTN to open portal for filing of TRAN-1 and TRAN-2
- Effective date – Sec 100-114 of the Finance Act, 2022
- Amendment to the CGST Rules
- CBIC Notification no. 17/2022-Central Tax dtd August 01,2022
- CBIC Circular no. 178/10/2022-GST dtd August 03,2022
- CBIC Circular no. 177/09/2022-TRU dtd August 03, 2022
- Mandatory Aadhaar verification
- Certain provisions effective from 01.01.2022
- Restaurant service through e-commerce operators
- Clarification on rates of GST charged
- Scope of intermediary
- Exemption of certain registered persons from the requirement Aadhar authentication
- Clarifications under various heads
- Clarification w.r.t export of services
- CGST 8th Amendment Rules
- GST Audit by CA or Cost accountant exempt from 01.08.2021
- CGST (6th Amendment) Rules, 2021
- Exemption for filing GSTR-9
- Applicability of Dynamic Quick Response (QR) Code on B2C
- Article on Tax Updates-Amendments, extensions of due dates etc under GST laws
- CGST (Fourth Amendment) Rules, 2021
- Waiver of penalty for non-compliance of QR Code provisions
- Extended due date – Form GSTR-9 & 9C
- CGST (Amendment) Rules, 2021
- Amendments to CGST Act, 2017 & Rules, 2017 become effective
- Amendments to CGST Act, 2017 & Rules, 2017 become effective
- CGST (Thirteenth Amendment) Rules, 2020
- E-invoicing mandatory w.e.f. 01.01.2021
- Electronic cash & credit ledger
- Filing of Form GSTR-3B
- Filing due date – Form GSTR-1
- CGST (Thirteenth Amendment) Rules, 2020
- CGST (Twelfth Amendment) Rules, 2020
- HSN Code to be mentioned w.e.f. 01.04.2021
- CGST (Twelfth Amendment) Rules, 2020
- Extended due dates
- GSTR-1 for aggregate turnover up to 1.5 Crores
- GSTR-1 for aggregate turnover above 1.5 Crores
- GSTR-9 / GSTR-9A
- GSTR-9C
- E-invoicing
- Due date for filing GSTR-4 – Extended up to 31.10.2020
- Extended due date- GSTR-4 for FY 2019-20
- Extended due date for compliances w.r.t. goods take out of India
- Additional fee waived for Form GSTR-10 filed between 22.09.2020 and 31.12.2020
- Payment of interest on Net Tax Liability w.e.f. 01.09.2020
- Option of Aadhar authentication for obtaining GSTIN – now available
- New Form GST INV-1 to replace the existing form
- Applicability of E-invoicing
- Extension of due date – Form GSTR-4
- Nil return in Form GSTR-3B can be filed via SMS
- New Form GST INV-1 to replace the existing form
- Due date for GST refund – extended for period 20.03.2020 – 30.08.2020
- Late fee capped at Rs.500 for delayed filing of Form GSTR 3B
- Nil return in Form GSTR-3B can be filed via SMS
- One time amnesty and conditional fee waiver- FORM GSTR-3B
- Lowered interest rate for tax period February-July, 2020 for delayed filing of Form GSTR 3B
- Late fees waived – delayed filing of Form GSTR-1
- One time amnesty and conditional fee waiver- FORM GSTR-3B
- Lowered interest rate for tax period February-July, 2020 for delayed filing of Form GSTR 3B
- Forms GSTR-3B & GSTR-1 can be filed through Electronic Verification Code
- Applicability of GST on remuneration paid to IDs and WTDs
- Extension of due date for filing Form TRAN-1
- Extension of due date – Form GSTR-9 and GSTR-9C
- Extension of validity of e-way bills
- RPs & IRPs to be treated as Distinct Persons
- Form GSTR-3B – filing through e-verification code & SMS based OTP
- CBIC has clarified the queries raised
- IRP & RPs to be treated as a distinct person
- Form GSTR-1 not required in certain cases
- E-invoicing
- Due dates for filing of return in Form GSTR-3B
- Clarification w.r.t RCM on renting of motor vehicle
- Extension of due dates
