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1. |
Procedure relating to sanction, post-audit and review of refund claims.
[CGST Instructions: F.No. CBEC/20/16/35/2019-GST; Dated 14.06.2022]
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2. |
Waives late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22.
[CGST Notifications: F.No. CBIC-20006/8/2022-GST; Dated 26.05.2022]
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3. |
Deposit of tax during the course of search, inspection or investigation.
[CGST Instructions: F.No. GST/INV/Instructions/2022-23; Dated 25.05.2022]
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4. |
Extends the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under QRMP scheme.
[CGST Notifications: F.No. CBIC-20006/9/2022-GST; Dated 17.05.2022]
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5. |
Extends the due date of filing FORM GSTR-3B for the month of April, 2022.
[CGST Notifications: F.No. CBIC-20006/9/2022-GST; Dated 17.05.2022]
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