NOTIFICATIONS ISSUED UNDER GST
COMPLIANCE RELATED CHANGES VIDE NOTIFICATION NO.
10,11,12&13/2022 – CENTRAL TAX DATED JULY 5,
2022
Exemption from filing annual
return
- CBIC, vide Notification No. 10/2022-Central Tax dated July 05,
2022, exempts taxpayers having aggregate turnover up to INR 2
crores from filing annual return in Form GSTR-9/9A for the
Financial Year 2021-22.
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ELP COMMENTS:
- This will provide relief to small, registered persons having an
aggregate turnover up to INR 2 crores.
- The said relaxation was also provided for the Financial Years
2017-18, 2018-19, 2019-20 and 2020-21.
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Extension of due date for filing Form GST
CMP-08
- CBIC, vide Notification No. 11/2022-Central Tax dated July 05,
2022, extended the due date for filing Form GST CMP08 for
composition taxpayers for the quarter ending June 30, 2022, from
July 18, 2022 to July 31, 2022.
