Central Goods and Services Tax (Second Amendment) Rules, 2022 - 19/2022

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Income Tax
Central GST Laws
SGST - State GST Laws
Customs
FTP - Foreign Trade Policy
SEZ - Special Economic Zone
FEMA - Foreign Exchange Management
Companies Law
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IBC - Insolvency and Bankruptcy
Law of Competition
LLP - Limited Liability Partnership
Trust and Society
PMLA - Money-Laundering
Labour laws
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Fourth Schedule
Miscellaneous
Section 002(14)
Section 002(19AA)
Section 002(22AAA)
Section 002(42A)
Section 002(43B)
Section 002(44)
Section 002(48)
Section 009A
Section 010(04)
Section 010(04B)
Section 010(05B)
Section 010(06)
Section 010(06C)
Section 010(10)
Section 010(10AA)
Section 010(10B)
Section 010(10C)
Section 010(11)
Section 010(14)
Section 010(15)
Section 010(17)
Section 010(18)
Section 010(22B)
Section 010(23)
Section 010(23A)
Section 010(23AAA)
Section 010(23B)
Section 010(23BBB)
Section 010(23C)
Section 010(23D)
Section 010(23E)
Section 010(23EA)
Section 010(23EC)
Section 010(23EE)
Section 010(23F)
Section 010(23FB)
Section 010(23FE)
Section 010(23G)
Section 010(26BB)
Section 010(30)
Section 010(38)
Section 010(39)
Section 010(42)
Section 010(45)
Section 010(46)
Section 010(47)
Section 010(48)
Section 010(48A)
Section 010A
Section 017
Section 032
Section 032A
Section 033A
Section 035
Section 035(2A)
Section 035(2AB)
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Section 035CCA
Section 035CCB
Section 035CCC
Section 035D
Section 036
Section 036AC
Section 038
Section 043
Section 044AA
Section 044AB
Section 047
Section 048
Section 054A
Section 054E
Section 054EA
Section 054EB
Section 054EC
Section 054G
Section 056
Section 072A
Section 080
Section 080-IA
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Section 080-IC
Section 080C
Section 080CCA
Section 080CCD
Section 080CCF
Section 080CCG
Section 080D
Section 080E
Section 080G
Section 080GG
Section 080HH
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Section 080L
Section 080R
Section 088
Section 090
Section 090A
Section 092C
Section 094A
Section 104
Section 111
Section 112A
Section 114
Section 115AC
Section 115ACA
Section 115AD
Section 115JG
Section 115JH
Section 115QA
Section 117
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Section 126
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Section 138
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Section 139A
Section 139AA
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Section 142
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Section 194LD
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Section 255
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Section 269SS
Section 269ST
Section 269U
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Section 274
Section 280A
Section 280D
Section 280Y
Section 280ZB
Section 282
Section 285BA
Section 286
Section 293A
Section 295
CGST
IGST
UTGST
CGST Rate
IGST Rate
UTGST Rate
GST Cess
GST Cess Rate
Security Cess
Andhra Pradesh SGST
Arunachal Pradesh SGST
Assam SGST
Bihar SGST
Delhi SGST
Goa SGST
Gujarat SGST
Haryana SGST
Himachal Pradesh SGST
Jammu and Kashmir SGST
Jharkhand SGST
Karnataka SGST
Kerala SGST
Madhya Pradesh SGST
Maharashtra SGST
Manipur SGST
Meghalaya SGST
Mizoram SGST
Nagaland SGST
Orissa SGST
Rajasthan SGST
Puducherry SGST
Punjab SGST
Sikkim SGST
Tamil Nadu SGST
Telangana SGST
Tripura SGST
Uttar Pradesh SGST
Uttarakhand SGST
West Bengal SGST
Chhattisgarh SGST
Additional Duties
Baggage and Personal Importation by passengers and tourists
Donations and Gifts
Durable containers and freight on such containers from Port to ICDs
Education Cess
Effective rates of duties under various chapters
Exemption Notifications - Re-Import of goods
Export Promotion - 100% EOU, FTZ, STP and EHTP Schemes
Export Promotion - Advance Authorisation
Export Promotion - Advance Customs Clearance Permits:
Export Promotion - Advance Licences for deemed exports
Export Promotion - Advance Licencing Scheme/DEEC Scheme:
Export Promotion - Annual Advance Licences
Export Promotion - DEPB Scheme
Export Promotion - DFRC / DFIA Scheme
Export Promotion - Duty Credit Entitlement Certificate Scheme
Export Promotion - EPCG Scheme
Export Promotion - Export Order for Jobbing
Export Promotion - Focus Market Scheme / Focus Product Scheme
Export Promotion - Hi-tech Product
Export Promotion - Pass Book Scheme of Exim Policy 1992-1997
Export Promotion - Replenishment Imprest Licences
Export Promotion - Samples for executing or securing export order
Export Promotion - Served From India Scheme
Export Promotion - Special Economic Zones
Export Promotion - Special Imprest Licence/Release Orders
Export Promotion - Status Holders Incentive Scheme
Export Promotion - TARGET PLUS SCHEME
Export Tariff
Government Imports including for Defence and policies
Handicapped Persons, Charitable or Social Welfare Purposes
Import by post or by Air
Imports by Specified / Privileged persons, U.N.O. and its Agencies
Imports for educational, training, research and testing purposes:
Imports for Oil exploration, Exhibitions,Seminars, Research etc.
IMPORTS FROM SPECIFIED COUNTRIES / AREAS
Imports of Goods for Specific use in Industrial Production
Miscellaneous Exemption Notifications
National Calamity Contingent Duty
Packaging Materials, Durable Containers, Packages and Spare Bags
Samples
Special Customs duty
Specific Exemption
Sports Goods, Prizes, Medals and Trophies etc.
Vishesh Krishi and Gram Udyog Yojana
Inland Container Depots (ICD) / Land Customs Stations (LCS) / Ports
Common Adjudicating Authority (CAA) / Proper Officer
Exchange Rate
Fixation of Traiff Values
Miscellaneous
New Regulations / Amendment Regulations
New Rules / Amendment Rules
Rate of Interest
Anti Dumping Duty
Safeguard Duty
Countervailing Duty (CVD)
Foreign Trade Policy
Miscellaneous
Section 11
Section 13
Section 4
Section 53
Section 55
Foreign Exchange Management Act
FCRA
Companies Law
Securities and Exchange Board of India
Insolvency and Bankruptcy
Competition Law
Limited Liability Partnership
Co.Act to LLP
MULTI-STATE CO-OPERATIVE SOCIETIES
PMLA
Labour laws
Bharatiya Nyaya
Misc
Wealth Tax
Service Tax
Capital Goods Meant for Use in Export Goods
Captive Consumptions
Cess (including education cess)
Cottage & Village Industry Products
Effective Rate of Duty
Exhibitions and Trade Fairs
Export / EOUs / STP & EHTP
Export Promotion Scheme
Gas and Oil Authorities / Companies
Goods for Specific Use or Purposes
Goods of Special Importance (GSI)
Goods Produced in Specific Areas
Job Work
Miscellaneous Exemptions
NCCD
Produced in Govt. Factories, Mines, Mints, Prisons, Defence
Repair, Reconditioning and Re-engineering
Set-off of Duty
Ship, Ship Soteres and Ship Breaking
Small Scale Exemption
Solar and Other Natural Energy, Chulhas and Nuclear Fuel
Special Excise Duty (SED)
Surcharge and Special Additional Duties
Technical, Educational and Research Institutions
Textile and Textile Articles
Tobacco and Tobacco Substitutes (like pan masala, biris)
Central Excise (Non Tariff)
Central Sales Tax
Delhi VAT

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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

Provisions expressly mentioned in the judgment/order text.

<h1>GST compliance: failure to file returns triggers suspension and input tax credit reversal obligations under amended rules.</h1> Rules amend GST procedures to add suspension grounds for non-filing (six months for monthly filers; two tax periods for quarterly filers), remove references to FORM GSTR-2 and FORM GSTR-3, shift reporting and reversal obligations to FORM GSTR-3B, require reversal of input tax credit (with interest) where supplier payment is not made within the specified period with re availment permitted upon subsequent payment, and omit multiple rules and specified forms while updating refund and auto generation wording.

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