Monthly Archives: July 2022

Introducing new Table 3.1.1 in GSTR-3B for reporting supplies u/s 9(5)

By | July 21, 2022
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Introducing new Table 3.1.1 in GSTR-3B for reporting supplies u/s 9(5) 20/07/2022 According to section 9(5) of CGST Act, 2017, Electronic Commerce Operator (ECO) is required to pay tax on supply of certain services notified by the government such as Passenger Transport Service, Accommodation services, Housekeeping Services & Restaurant Services, if such services are supplied… Read More »

Mandatory mentioning of HSN codes in GSTR-1

By | July 21, 2022
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Implementation of mandatory mentioning of HSN codes in GSTR-1 20/07/2022 Vide Notification No. 78/2020 – Central Tax dated 15th October, 2020, it is mandatory for the taxpayers to report minimum 4 digits or 6 digits of HSN Code in Table-12 of GSTR-1 on the basis of their Aggregate Annual Turnover (AATO) in the preceding Financial… Read More »

CBIC instructions on GST Rates changes from 18.07.2022 , Pre-packaged and labelled’ goods

By | July 18, 2022
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Pre-packaged and labelled’ goods The CBIC has issued Frequently Asked Questions (“FAQs”) vide F. No. 190354/172/2022-TRU dated July 17, 2022 to clarify certain doubts/queries that has been raised regarding the GST levy on ‘pre-packaged and labelled’ goods which is coming into effect from July 18, 2022. The changes relating to GST rate, in pursuance of recommendations made… Read More »

Category: GST

NEW GSTR 3B : Concept Paper

By | July 15, 2022
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NEW GSTR 3B : Concept Paper The Central Board of Indirect Taxes and Customs (CBIC) has released a Concept Paper on the comprehensive changes proposed in the form GSTR-3B and invited comments and suggestions from the stakeholders. A proposal of comprehensive changes in FORM GSTR-3B was deliberated by the GST Council in its 47th meeting… Read More »

Notification No.05/2022-CentralTax (Rate) NEW CHANGE IN RCM UNDER GST FROM 18.07.2022

By | July 14, 2022
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NEW CHANGE IN RCM UNDER GST FROM 18.07.2022 GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No.05/2022-CentralTax (Rate) New Delhi, the 13thJuly, 2022 GSR……(E).-In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017),the Central Government, on the recommendations of… Read More »

NOTIFICATION NO 3/2022 CENTRAL TAX (RATE)

By | July 13, 2022
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NOTIFICATION NO. 3/2022- CENTRAL TAX (RATE) [F. NO. 190354/176/2022-TRU], DATED 13-7-2022 In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017),… Read More »