CBIC Released CGST Rules 2017 updated on 24-09-2021 October 8th, 2021 Posted By: Team-MMTaxClub GST CBIC releases Part-A and Part-B (Forms) of CGST Rules 2017 updated on 24-09-2021. You can access CGST Rules from following links; Part-A Part-B
Parliamentary panel bats for GST exemption for prison products, hi-tech jammers in jails GST e-invoice System issued important clarification on e-Invoicing for Government Supplies Ice cream topping crackle likely to attract 18 per cent GST on AAR ruling 2-Factor Authentication for e-invoice applicable to all taxpayers with AATO above Rs 20 Cr GST Amnesty scheme deadline to end on August 31: Check eligibility and key benefits CBIC Extends Due Date for Filing GSTR-1, GSTR-3B, and GSTR-7 for April-July 2023 in the State of Manipur CGST Navi Mumbai arrests keypersons of six firms for availing input tax credit of Rs 5 crores using bogus invoices Special procedure for electronic commerce operators in respect of supplies of goods through them by composition taxpayers Special Procedure for E-Commerce Operator in respect of supply goods by unregistered persons System based suspension of GST Registration on failure to update bank details | Second Amendment , 2023 to the CGST Rules, 2017 Recommendations of 51st GST Council Meeting Monthly average gross GST collection for the FY 2021-22 & FY 2022-23 have shown 30% and 22% year-on-year growth respectively CBIC notify “Account Aggregator” as the systems with which information may be shared by the common portal CBIC exempted for filing GSTR-9 annual return for FY 22-23 to taxpayers having AATO upto 2 Cr CBIC notify special procedure to be followed by a registered person engaged in manufacturing of certain goods Conditions for unregistered person making supplies of goods through an E-Commerce Operator CBIC notifies provisions of Section 123 of the Finance Act, 2021 as recommended in 50th council meeting CBIC notifies various Sections of the Finance Act, 2023 GSTN enabled new tab to collect consumer number of electricity bill at the time of GST Registration e-Invoice Exemption Declaration Functionality Now Available GSTN released the offline utility for GSTR-9 and GSTR-9C for the FY 2022-2023 Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman inaugurates GST Bhawan at Agartala Centre amends Export Policy of Non Basmati White Rice to ensure adequate domestic availability at reasonable prices CBIC extend due date of amnesty scheme for filing GSTR-9 annual return CBIC issued clarification on refund related issues CBIC extended date of amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 CBIC issued notification to extend amnesty scheme for cancellation of GST revocation CBIC further extended amnesty scheme for furnishing Form GSTR-4 CBIC further extended due date for filing various GST return in state of Manipur CBIC clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State CBIC extended due date of amnesty scheme as proposed in 50th GST council meeting | Download Notification CBIC issued Clarification on issue pertaining to e-invoice CBIC clarification on taxability of shares held in a subsidiary company by the holding company CBIC Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period CBIC Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction CBIC Clarification to deal with difference in ITC availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A CBIC clarification on charging of interest in cases of wrong availment of IGST credit and reversal thereof Govt looking at extra earnings of over Rs 17K-cr from 28% GST on e-gaming 28% GST on gaming industry will impact start ups in India : Karnataka IT minister Priyank Kharge GTAs will not be required to file declaration for paying GST under forward charge every year GST exemption extended to private player of satellite launch services same as available for ISRO, ACL and NSIL CBDT notified the exemption to Yamuna Expressway Industrial Development Authority for u/s 10(46) of the IT Act GST Council decided to include RBL Bank and ICBC bank in the list of specified banks to import gold, silver or platinum GST council decided to reduce the GST rate on fish soluble paste GST council decided to reduce GST rate on LD slag GST council decided to reduce GST on imitation zari thread or yarn GST Council proposed to clarify GST applicability on raw cotton GST Rate Reduction on uncooked/unfried snack pellets | 50th GST council meeting Recommendations of 50th meeting of GST Council GST Council meet: Ways to deal with tax credit mismatch on agenda Important Update: Geocoding Functionality Now Live for All States and Union Territories Kerala Govt. issued circular regarding measures to achieve revenue optimisation GST officers on raid kidnapped for Rs 5 lakh ransom Procedure for allocation of quota for export of broken rice on humanitarian and food security grounds, based on requests received from Governments of other Countries DGGI seeks higher GST from auto parts makers Delhi Govt waives late fee for filing Annual Returns of registered taxpayers CBIC introduces New Facility to withdraw the appeal application for the taxpayers ₹1,61,497 crore gross GST revenue collected for June 2023; records 12% Year-on-Year growth Delhi SGST Extends Time Limit for Issuing GST Recovery Orders for FY 2017-20 Delhi govt introduces Seva Kendra to improve GST registration process Online Compliance Pertaining to Liability / Difference Appearing in R1 – R3B (DRC-01B) 29/06/2023 CBIC extended due date for filing GSTR-1, GSTR-3B & GSTR-7 for April 23 and May 23 in state of Manipur CBIC extended due date for filing GSTR-1 for the month of April 23 and May 23 in state of Manipur Bring GST frauds under IPC, Karnataka tells Centre 50,000 cases to be taken up for GST audit in FY24, says CBIC chairman GSTN issued important update on applicability of e-invoice to taxpayer with 5cr turnover CBDT amends the Rules 46/46A and Form to enable the filing of appeal before JCIT (A) GSTN extended due date for filing GST Return in state of Manipur CBIC SOP for Scrutiny of GST Returns for FY 2019-20 onwards Haryana’s excise and taxation department issued Rs 1,500 crore GST notice to M/s Probo Media Technologies Private Limited, an online betting company. New GST functionality to view Aadhaar authentication status State Taxes Department fines trader Rs 25.34L for GST violation CBIC reduces E-invoice applicability limit from existing 10 crore to 5 crore Time barring of Scrutiny of GST Returns for Delhi taxpayers CBIC Guidelines for Special All-India Drive against fake registrations GSTN Deferred Implementation of Time Limit on Reporting Old e-Invoices GSTN Advisory for Timely Filing of GST Returns Instructions regarding Amnesty scheme for revocation of cancellation of GST registration GSTN to introduce automated GST return scrutiny by next week GSTN enabled Bank Account Validation at GST Portal Rajasthan State GST collections rise by 23% in FY23 No input tax credit: Intra-co services GST a pain Restriction on Time limit for Reporting Invoices on the IRP Portal Generation and quoting of Document Identification Number (DIN) on communications is mandatory by the West Bengal GST officials Time limit extended for issuance of order under GST for recovery of tax CBIC notified late fees waiver for GST final Return GSTR-10 CBIC notified late fees waiver for GST annual return GSTR-9 w.e.f FY 2022-23 onwards CBIC notified provision for biometric Aadhar Authentication for GST Registration GST Anti Evasion Ngp-1 detects Rs 8.7 cr ITC fraud India’s real GDP is projected to grow by 9.1 per cent in 2021-22 (1st RE) and 7 per cent in 2022-23 (2nd AE) State GST department Pune unit nabs businessman in UP for fraud GST misappropriation: Rs3.11 lakh crore embezzled in 5 years, Rs 1.03 lakh crore recovered GST Collection continues the upward trend! Now Taxpayer can utilize the amount in Cash Ledger of one GSTIN by another GSTIN having same PAN E-way bills for February 2023 show moderation CBIC Instruction for Extension of requirement of Health Certificate accompanied with the import of food consignments Centre slashes windfall tax on diesel, removes it on ATF SOP for Cancellation of Registration and for Repository of Non-genuine Taxpayers: Delhi GST Dept. Odisha records 40% growth in GST collection in February Handloom Weavers demand GST withdrawal Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022 CBIC empowered Additional Assistant Directors to exercise the power of Superintendent under Service Tax CBDT notified Income Tax exemption to ‘Insolvency and Bankruptcy Board of India’ u/s 10(46) of the IT Act Three held in Aadhaar-GST multi-crore bogus billing scam in Gujarat’s Bhavnagar GST registration: No compromise on required documents Mastermind in fake GST billing case apprehended in 15 crore fake ITC case CBIC notified GST council recommendation w.r.t exemption of Rab, other than pre-packaged and labelled CBIC notified GST council recommendation for rate change of Jaggery/Rab and Pencil sharpeners CBIC notified GST on RCM basis for Courts and tribunals CBIC notified 49th GST council meeting recommendation for the government body conduction entrance exam No input tax credit for liquor sales: West Bengal GST AAR Centre owes Rs 9,136 cr to Gujarat govt as GST compensation: Desai GST caught tax evasion on business running in the name of a dead person for 11 months GST evasion: Megasoft coughs up Rs 5 crore in dues Verify GSTIN, GST-3B return authenticity before allotting contract, releasing payment: Govt CBIC may consider e-filing of pleas as GSTAT not ready yet Dehradun: GST evasion scam of over ₹20 crore detected, 1 held CGST Bhiwandi Mumbai has arrested Proprietor of firm on for collected but not paid service tax of 2.26Cr GSTN Advisory on opting for payment of tax under the forward charge mechanism by a Goods Transport Agency (GTA) GSTN issued Advisory on Geocoding of Address of Principal Place of Business GSTN issued important advisory on New e-Invoice Portal 49th GST Council meeting recommendation for revocation of GST Registration | amnesty scheme 2023 for revocation of application Recommendations of 49th GST Council Meeting | GST Amnesty scheme | late fees waiver | GST Rate change Rationalisation of penalties for late filing of annual GST Returns: 49th GST Council Meeting Outcome GST on Sugarcane Raab has been reduced to 5% from 18% Key Recommendations of 49th GST Council meeting Reduced GST liquid jiggery - 49th GST Council Meeting Outcome GST Council accepted reports of two group of ministers for pending GST Compensation 14-15 states opposed to the recommendations made by GoM on Appellate tribunals GST Council deliberating on the recommendations of GoM on GST Appellate Tribunals Karnataka collected record GST of Rs 6,085 cr in January: CM Bommai GSTN Introduction of Negative Values in Table 4 of GSTR-3B New scam in Gujarat: Aadhaar cards used to generate bogus GST numbers GST Council to deliberate on the GoM report for the constitution of GSTAT ICAI published a Compilation of Significant Judicial and Advance Rulings in GST ICAI issued Handbook on Blocked Credit under GST ICAI 3rd Edition handbook on Exempted Supplies under GST Gujarat Govt. issued ‘Model GST Audit Manual – 2022’ for officers to conduct GST audit Option to opt for Composition dealer for FY 2023-24 enable on GST Portal Unregistered Taxpayer and Composition suppliers allowed to supply their products through E-commerce Platform GST e-invoice system enabled New validation process for all B2B transactions related to services Directorate General of Systems & Data Management Launch of New GST Reports in ADVAIT GSTN Updated Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns GSTN Advisory on taxpayers facing issue in filing GSTR-3B Option for furnishing Letter of Undertaking (LUT) for Financial Year 2023-2024 enabled on GST portal From last three consecutive months Karnataka state collected more than 10,000 crore Additional Director of GST to be exercise as power of superintendent Man Accused In ₹ 19 Crore GST Fraud Case Gets Bail Rs 1,49,507 crore GST Revenue collected for December 2022, records increase of 15% Year-on-Year Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016-reg. GST Council may meet in February; tribunal high on agenda Recommendation of 48th GST Council Meeting held on 17th December 2022 GST: Here’s everything about government rules, online registration process and required documents GSTN Advisory to claim ITC of Nov 22 where GSTR-1 due date extended for Nov 22 CBIC extended 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 Facility of Automated Drop Proceedings is now available on the GST Portal Auction for Sale (re-issue) of (i) ‘7.38% GS 2027’, (ii) ‘7.26% GS 2032’, (iii) ‘7.36% GS 2052’ City Union Bank authorised to enable GST payments ₹1,45,867 crore gross GST revenue collected for November 2022, records increase of 11% YoY Manner of processing and sanction of IGST refunds, withheld and transmitted to the jurisdictional GST authorities 48th GST Council Meeting to be held on 17th December 2022 GSTN enabled 21 banks to make GST payment at GST Portal | Check out list of the Banks Mandatory furnishing of correct and proper information of ineligible / blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B CBI arrests a superintendent of CGST for accepting bribe of Rs.one lakh CBIC amended GSTR-9 Annual Return for FY 2021-22 to give effect of extended period to claim GST ITC Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court CBIC approved due date extension for filing GSTR3B for one day from 20th October, 2022 to 21st October 2022 Due date extension for GST Return for the month of September 2022 GSTN update on Module wise new functionalities deployed on the GST Portal for taxpayers GSTN advisory on Re-opening of TRAN Forms to claim Transitional ITC GSTN soon to Open common portal for filing transitional credit through Tran 1 and Tran 2 Kerala Government is set to Launch Lucky Bill App to curb GST Evasion CGST Bhiwandi Commissionerate busts a case of non -payment of GST and fraudulent availment of ITC, amounting to Rs. 78 crore Maharashtra GST busts fake ITC racket worth Rs.231.49 cr CGST Delhi West officials arrest one for fraudulently availing ITC of more than Rs 50 crore Generation and quoting of document identification number (DIN) on any communication issued by the officers/staff of the Commercial Taxes Department E-Invoice made applicable to the taxpayers having Turnover more than Rs.10 crore GSTN Advisory on Upcoming Changes in GSTR-3B 16 States/UTs have reduced VAT on aviation fuel till now New GST Rate applicable from today | checkout what is costlier and what get cheaper CBIC notified GST rate changes as recommended in 47th GST Council meeting CBIC issued Notice calling for suggestions, views, comments etc. from stakeholders on comprehensive changes in FORM GSTR-3B Removal of negative balance in cash ledgers of some composition taxpayers CBIC extended due date for filing Form GST CMP-08 for 1st quarter of Financial Year 2022-23 CBIC extended waiver of late fees for furnishing Form GSTR-4 for F.Y 2021-22 CBIC excludes the period from the 1st March, 2020 to the 28th February, 2022 for computation of period of limitation for GST refund CBIC issued Central Goods and Services Tax (Amendment) Rules, 2022 | Notification No. 14/2022 – Central Tax CBIC circular for Mandatory furnishing of correct and proper information of inter-State supplies CBIC Clarification on various issues relating to applicability of demand and penalty provisions under CGST Act, w.r.t transaction involving fake invoices CBIC Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification CBIC Prescribed manner of re-credit in electronic credit ledger using FORM GST PMT-03A CBIC issued circular w.r.t Manner of filing refund of unutilized ITC on account of export of electricity CBIC Withdrawn Circular No. 106/25/2019-GST dated 29.06.2019 w.r.t to omission of Rule 95A. CBIC Clarification on various issues pertaining to GST | checkout Circular No. 172/04/2022 Government soon to impose mandatory e-invoicing for units having turnover more than 10 crore Rs.1,44,616 crore gross GST Revenue collection for June 2022; increase of 56% year-on-year GST enabled new feather on GST portal | Now you can check filing frequency of taxpayer CBDT extends the timeline to update UDINs till September 30, 2022 Recommendations of 47th GST Council Meeting | Late fees waiver | Various Rate changes GST Council approves various rate changes on recommendation of Group of ministers and fitment committee GST Council accepts to adopt GoM recommendations for e-way Bill generation for gold, and other precious stones. Annual return forms for FY22 may be notified with minimal changes | GST council meeting GST council agreed to allow e-commerce operator to register under composition scheme, Sources GST Council decides to ease compliance for taxpayers | Outcome of GST council Meeting 28th June 2022 Watch Live Press Conference | Finance Minister to address Media briefing today at 4 P.M in Chandigarh on outcome of 47th GST council meeting NIC issued a list of GSTINs generating IRN updated on 22-06-22 CBIC extended GST Compensation Cess levy beyond July 2022 till March 2026 | Get Notification CBIC Updated schedule of CGST rates on goods, as on 01.05.2022 |Download updated schedule. CBIC waived off late fees for filing GSTR-4 for F.Y 2021-22 | Download Notification CBIC extended due date for filing GSTR-3B & GST Payment under QRMP Scheme for April – 2022 CGST Thane Commissionerate busts fake Input tax credit racket worth Rs. 8 Crore GSTN Introduces 6% GST rate for certain goods and its enabled GSTR-1 filing Telangana Government introduced One-Time Settlement Scheme 2022 w.r.t disputed Indirect Tax | Get full details GSTN enabled functionality of AATO for the FY 2021-22 on GST Portal GST Revenue collection for April 2022 highest ever at Rs 1.68 lakh crore GSTN advisory for composition taxpayers dated 30th April 2022 w.r.t Negative Liability Exemption from the whole of customs duty and health cess of Covid related items cannot be denied merely on procedural lapse. CBIC proposes mandatory GST scrutiny on quarterly basis NIC enabled 2-factor authentication for logging in to e-way bill and e-invoice system portal New functionality for filing of application of advance ruling, appeal, etc. by unregistered persons on GST Portal All time high Gross GST collection in March’2022, breaching earlier record of ₹ 1,40,986 crore collected in the Month of January 2022 CBIC issued advisory for Introduction of Restoration of Cancelled Registration based on Appellate order CBIC issued SOP for scrutiny of GST returns for FY 2017-18 and 2018-19 CBIC Issued Toolkit for Anti-evasion/Preventive teams to enhance the efficiency and professionalism of officers CBIC expanded e-invoice Applicability for small Taxpayers applicable w.e.f 1st April 2022 2 held by Faridabad CGST Commissionerate for issuing fake invoices of over Rs 200 crore and availing involving fraudulent ITC of Rs 31.85 crore Delhi South CGST unearths fake invoicing racket of Rs 611 crore involving tax evasion of 38.5 crore Upcoming improvements & enhancement in GSTR-1/IFF on GST Portal - phase II to be deployed soon. No GST payable on hiring/leasing of buses by APSRTC to Public Transport Division Govt likely to propose 18% GST on crypto mining, trading entities – CBIC Chairman Vivek Johri The office of Pr. CCA, CBIC setup ‘GST Refund Help Desk’ for addressing payment related problems Haryana Excise & Taxation Department, issued Instructions for enabling Internal Control Mechanism for Refunds in GST. Haryana Government launches GST KOSH Haryana portal for the Taxpayers and Professionals Module wise new functionalities deployed on the GST Portal for taxpayers in January 2022 GST Registration can be suspended if more than 10% ITC claimed in GSTR-3B than auto populated ITC in GSTR-2B. CGST Palghar Commissionerate arrests one for committing GST fraud of Rs 181 crore CBIC issued Master circular on Recovery and Write-Off of Arrears of Revenue NIC issued a list of GSTIN’s Generating IRN (Invoice Reference Number) | updated till 18-01-2022 DGGI Officials bust network involving fake invoices worth more than Rs 4,500 crore; 1 held Navi Mumbai CGST Commissionerate busts Rs. 70 Crores Fake GST Input Tax Credit Racket CBIC issued Guidelines for recovery proceeding initiation in case where difference in GST liability as per GSTR-1 and GSTR-3B. Central Goods and Services Tax (Tenth Amendment) Rules, 2021 No GST Hike on textile from 5% to 12% | Decided unanimously in 46th GST Council meeting CGST (Eighth Amendment) Rules 2021 to be implemented w.e.f 1st January 2021.
