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.


  • 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.

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.

Extended waiver of late fees for delay in filing of Form GSTR-4

  • CBIC, vide Notification No. 12/2022-Central Tax dated July 05, 2022, extended the waiver of late fee for delay in furnishing of Form GSTR-4 by composition dealers for the Financial Year 2021-22 till July 28, 2022.

Extension of timeline for adjudication process and refund

  • CBIC, vide Notification No. 13/2022-Central Tax dated July 05, 2022, extended the period of limitation w.e.f. March 01, 2020 as under:
    • The time limit for issuance of order under Section 73(10) of the CGST Act towards recovery of tax not paid or short paid or Input tax credit wrongly availed or utilized, in respect of the Financial Year 2017-18 has been extended till September 30, 2023.
    • For the purposes of computing the time limit for issuance of order under Section 73(10) of the CGST Act towards recovery of erroneous refund, the period from March 01, 2020, to February 28, 2022 ought to be excluded.
    • The time period from March 01, 2020, to February 28, 2020, ought to be excluded for computation of the limitation period for filing application of refund under Section 54 or Section 55 of CGST Act.


The said extension is in line with the directions given by the Hon'ble Supreme Court in Suo Moto Petition No. 3 of 2020, as amended from time to time.


  • Revocation of suspension - Suspension of registration due to non-filing of returns for specified period by regular taxpayers and beyond 3 months of the due date by the composition dealer shall be automatically revoked on the filing of all previous returns, provided the registration has not been already cancelled.
  • Duty credit scrips - The value of duty credit scrips shall be excluded in the computation of aggregate value of exempt supplies for the reversal of common credits under Rule 42 and Rule 43 of the CGST Rules.


Since Rule 42 and 43 pertains to reversal of credit for common services, the GST authorities are taking a view that only credit of common services is available, and not that of input input services that are directly used.

  • Declaration on the invoice - The taxpayers having aggregate turnover exceeding INR 20 crores in any of the FY from 2017-18 and onwards, but not mandated to generate e-invoice/IRN such as banking company, financial institution, NBFC, SEZ unit shall be required to provide a declaration to that effect in the invoices issued by them.
  • GSTR-3B: The format of From GSTR 3B has been revised for reporting the supply of services through aggregators/ecommerce operators, the tax on which shall be paid by such operators. Disclosures under Table 4 for ITC claims has also been revised, and Circular No. 170/02/2022-GST dated July 06, 2022, clarifies such changes in disclosure in GSTR 3B.


Currently there is no clarity as regards utilization of ITC in respect of services where an e-commerce operator is liable to pay tax in terms of Section 9(5) of the CGST Act. As GST is paid by the e-commerce operators and ITC is lying in the credit ledger of supplier of such services. e.g., passenger transport by bus where the service provider has opted for 12% rate of GST with ITC.

  • Amendments to Rule 87: The following new modes of payment have been allowed for deposits into the electronic cash ledger:
    • Unified Payment Interface (UPI) from any bank
    • Immediate Payment Services (IMPS) from any bank


With UPI emerging as the preferred payment mode for a large segment in India, allowing of GST payment through the said mechanism is another step closer to the leitmotif 'Digital India'. While appropriate amendments in the law have been prescribed, industry would await its actual implementation on the GST portal soon.

  • Allowing transfer of any amounts from electronic cash ledger of a person into central tax and integrated tax balances of other GST registrations under the same PAN. However, the said transfer is not allowed where there exists any unpaid liability in electronic liability register. The enabling provision for this in the CGST Act i.e., Section 49(10) has also been effectuated with effect from July 5, 2022.


Similar amendments are also expected under the state laws to allow transfer into SGST balances of other GST registrations. This measure saves the hassle of claiming a refund of excess credits made to the electronic cash ledger by a tax payer, allowing a seamless fungibility to electronic cash ledger balances between different registrations of the same person. Also, while appropriate amendments in the law have been prescribed, industry would await its actual implementation on the GST portal.

Click here to continue reading...

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.