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Amendment Tree
of
Notification No. 18/2022 Central Tax


1
4 Oct, 2022

Press Release


Important clarification by CBIC on confusion over date extension till 30th November for certain compliances vide Notification No. 18/2022-CT dated 28.09.2022

Questions answered:
1) Whether extension is applicable for FY 2021-22?
2) Whether extension is upto 30 Nov 2022 or upto date of filing of return of Nov 2022?
     
2
28 Sep, 2022

Notification No. 18/2022 Central Tax


Seeks to notify 01.10.2022 as the date on which amendments made by Finance Act, 2022 in Section 16(2), 16(4), 29(2), 34(2), 37(1), 37(2), 37(3), 37(4), 38, 39(5), 39(7), 39(9), 39(10), 41, 42, 43, 43A, 47(1), 48(2), 49(2), 49(4), 49(12), 52(6), 54(1), 54(2), 54(10), 168(2) of CGST Act shall come into force.
     
3
5 Jul, 2022

Notification No. 09/2022 Central Tax


Seeks to notify effective date of amendments made in section 49(10) and 50(3) of CGST Act vide Finance Act, 2022.
     
29
Mar
S
M
T
W
T
F
S
10 Mar

☑ Monthly | GSTR-7

GSTR-7 for the m/o Feb 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Feb 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Mar

☑ Monthly | GSTR-1

GSTR-1 for the m/o Feb 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Mar

☑ Monthly | GSTR-5

GSTR-5 for the m/o Feb 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Feb 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Feb 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Mar

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Feb 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Feb 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Mar

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Feb 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Mar

☑ Monthly | GSTR-11

GSTR-11 for the m/o Feb 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Mar

☑ Annual | CMP-02

Last date to opt-in from regular scheme to composition scheme under GST for FY 2024-25 [Rule - 3 of CGST Rules.]

☑ Annual | GTA

Closing Date of window on GST Portal for Opt-in / Opt-out for Forward Charge / Reverse Charge by GTA for FY 2024-25 [Notification No.06/2023 - CT(R) dated 26.07.2023]