(092)/2022                                                                          July 06, 2022




Sub.: Amendments in the GST by the Central Board of Indirect Taxes and Customs vide notification of the Gazette of India dated 5th July, 2022 – reg.

Dear Sirs/Madam,

This has reference to the Central Board of Indirect Taxes and Customs Gazette No. CG-DL-E-05072022-237 dated 5th July 2022 (Copy attached). CBIC has notified the below amendments in the GST:

No. 10/2022–Central Tax

CBIC exempts taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual GST return (GSTR-9) for FY 2021-22

No. 11/2022–Central Tax

Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022

No. 12/2022–Central Tax

CBIC extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 till 28th day of July, 2022

No. 13/2022–Central Tax

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

No. 14/2022–Central Tax

  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 Invoice,
  • Rule 86 – Electronic Credit Ledger,
  • Rule 87 – Electronic Cash Ledger,
  • Rule 89 – Application for refund of tax, interest, penalty, fees or any other amount,
  • Rule 96 – Refund of integrated tax paid on goods or services exported out of India,
  1. Notification amends Following CGST Forms – Form GSTR 3B, FORM GSTR-9, FORM GSTR-9C
  2. Inserts New Rule 88B – Manner of calculating interest on delayed payment of tax,
  3. Omitted Rule 95A-  Rule 95A which relates to Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist shall be deemed to have been omitted with effect from the 1st July, 2019.

This is for your information.


Thanking you,

Yours faithfully,

Chandrima Chatterjee

Secretary General