Tax Consultant

  [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE(DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS   NOTIFICATION No. 17/2022–Central Tax New Delhi, the1stAugust, 2022 G.S.R.....(E).–In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following further amendmentin the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2020 –Central Tax, dated the 21stMarch, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i) videnumber G.S.R. 196(E), dated 21stMarch, 2020, namely:-In   the   said   notification,   in   the   first   paragraph,   with   effect   from   the 1stday   of October,2022, ...

Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 05/2022 – Central Tax   New Delhi, the 17th May, 2022 G.S.R.....(E).— In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby extends the due date for furnishing the return in FORM GSTR-3B for the month of April, 2022 till the 24th day of May, 2022     [F. No. CBIC-20006/9/2022-GST] (Rajeev Ranjan) Under Secretary to the Government of India

 Government has been issued a new notification 15/2021 dated 18 May 2021 for seek to make amendment (2021)  to CGST Rules,2017. Following are the summery of notification:- 1. Rule 23 and FORM GST REG-21, that deals with revocation of cancellation of registration, so as to allow the registered person to file application in FORM GST REG-21, within such extended period by the Additional Commissioner or Joint Commissioner or the Commissioner. 2. Proviso under Rule 90(3): Time period from the date of filing of the refund till the date of communication of the deficiencies in FORM GST RFD-03, is to be excluded from the period of 2 years. 3. Rule 90(4) Allowed registered person to withdraw the application of refund claim, by filing application in FORM GST RFD-01W before issuance of RFD-04 or RFD-06 or RFD-05 or RFD-07 or RFD-08. 4. Rule 90(5) On submission of application in FORM GST RFD-01W, any amount debited from electronic credit ledger or electronic cash ledger, shall be ...