Understand the full code of law for reverse charge mechanism under GST. Learn about the definition, applicability, and time of supply provisions for reverse charge.
Discover the burning issue of interest on electronic cash ledger balance under GST. Learn about the implications of delayed filing of GSTR 3B.
CBIC notifies Central Goods and Services Tax (Amendment) Rules, 2022 vide Notification No. 14/2022-Central Tax | Dated: 5th July, 2022. 1. Notifications amends Following CGST Rules- Rule 21A– Suspension of registration, Rule 43 – Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases, Rule 46 – Tax […]
Understand the CARO Reporting format applicable from April 2022 for companies. Learn about the exemptions and requirements for financial statements.
CBIC extend dates of specified compliances related to recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, recovery of erroneous refund and computation of period of limitation for filing refund application in exercise of powers under section 168A of CGST Act vide Notification No. 13/2022-Central Tax | Dated: 5th […]
CBIC extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 till 28th day of July, 202 vide Notification No. 12/2022–Central Tax | Dated: 5th July, 2022. Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) New Delhi Notification No. 12/2022–Central Tax | Dated: 5th July, […]
Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022 – Notification No. 11/2022–Central Tax | Dated: 5th July, 2022. Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) New Delhi Notification No. 11/2022–Central Tax | Dated: 5th July, 2022 G.S.R. 514(E). In […]
CBIC exempts taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual GST return (GSTR-9) for FY 2021-22 vide Notification No. 10/2022–Central Tax | Dated: 5th July, 2022. Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) New Delhi Notification No. 10/2022–Central Tax | Dated: 5th July, 2022 […]
CBIC notifies the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022. Section 110 of Finance Act, 2022 related to amendment in Section 49 of of CGST Act, 2017 and section 111 of the Finance Act, 2022 relates to amendment in section 50 of the Central Goods and Services […]
Celebrate 5 years of GST with us! Explore the journey and recent updates of this landmark tax reform in India.
