Exemption from annual return filing for small taxable persons granted for the 2021-22 financial year under section 44.
The Commissioner, on the Council's recommendation and under the proviso to the central goods and services tax statute, exempts registered persons whose aggregate turnover in the financial year does not exceed the specified threshold from filing the annual return for that financial year by central tax notification.

Commencement of Finance Act provisions on cross-transfer of cash ledger balance and interest on wrongly availed ITC notified to commence.
The Central Government, exercising its commencement power under the Finance Act, 2022, notifies that the provisions concerning cross transfer of cash ledger balances and interest on wrongly availed and utilized input tax credit shall come into force on the appointed date; the notification is issued by the Central Board of Indirect Taxes and Customs through the Ministry of Finance.

Compensation cess period for levy and collection defined under the GST compensation framework with a statutory terminal date.
These rules, effective 1 July 2022, prescribe the framework for imposition and collection of the compensation cess under the Goods and Services Tax (Compensation to States) Act, 2017 and specify that the period for levy and collection of the cess shall be up to 31 March 2026.

Waiver of interest for e commerce operators unable to file GSTR 8 due to portal glitch, interest set to nil until filing.
Nil interest is notified for specified electronic commerce operators who, owing to a portal technical glitch, failed to furnish FORM GSTR-8 by the due date though they had deposited the tax collected in the electronic cash ledger; the waiver covers listed GSTINs for December 2020 and for September 2020-January 2021, and applies from the date of deposit of tax collected under section 52(1) until the date of filing under section 52(4).

Late fee waiver for delay in furnishing FORM GSTR-4 granted for the May-June filing window under GST notification amendment.
The Central Government, under section 128 of the Central Goods and Services Tax Act, 2017, amended Notification No. 73/2017 Central Tax by inserting a proviso that the late fee payable under section 47 for delay in furnishing FORM GSTR-4 for the relevant financial year shall stand waived for the designated filing window.

Due date extension for GST PMT-06 deposits under QRMP scheme allows taxpayers extra time to pay April liabilities.
The Commissioner, under rule 61(3) and on the Council's recommendation, extends the due date for depositing tax in FORM GST PMT-06 for April 2022 by taxpayers under the QRMP scheme until 27 May 2022, pursuant to the proviso to the return-filing provision applicable to section 39.

Extension of return filing deadline: GSTR-3B April returns deadline extended to 24 May under statutory extension power.
The Commissioner, exercising powers under section 39(6) of the Central Goods and Services Tax Act read with rule 61, on the Council's recommendation, extends the due date for furnishing FORM GSTR-3B for April 2022 to 24 May 2022 by Central Tax notification.

GST notification amendment: specified bricks and roofing tiles added to the notified list, effective 1 April 2022.
The Central Government, under the proviso to sub section (1) of section 10 of the Central Goods and Services Tax Act, 2017, amends Notification No.14/2019-Central Tax by inserting four tariff entries into the Table for specified building materials: fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. The amendment is effective from 1 April 2022.

GST amendment inserts specific building materials into the central tax notification, changing their tariff classification and scope.
Amendment to the Central Goods and Services Tax notification inserts four new tariff entries into Notification No.10/2019-Central Tax under section 23: fly ash bricks or fly ash aggregate with 90% or more fly ash content and fly ash blocks (6815); bricks of fossil meals or similar siliceous earths (6901 00 10); building bricks (6904 10 00); and earthen or roofing tiles (6905 10 00). The amendment takes effect on the first day of April, 2022.

Union Territory GST amendment adds specified brick and tile goods to the notification list, altering tax classification.
Amends Notification No. 02/2017-Union Territory Tax by inserting four Table entries identifying specific building material goods-fly ash bricks or fly ash aggregate with 90% or more fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles-under the Union Territory Goods and Services Tax framework, effected under section 10 of the Central GST Act read with section 21 of the UTGST Act, on the Council's recommendation.

Concessional UTGST for specified bricks conditional on non availing and reversal of input tax credit for those supplies.
Grants a reduced Union Territory GST rate for specified tariff items covering certain bricks and related products, conditional on suppliers not availing input tax credit for goods or services used exclusively for those supplies and reversing any partly claimed input tax as if the supply were exempt under sub section (2) of section 17 of the Central Goods and Services Tax Act and the rules thereunder; tariff entries are to be interpreted by reference to the First Schedule to the Customs Tariff Act.

Concessional GST on certain bricks requires suppliers to forgo input tax credit to access the reduced intra state rate.
A concessional central GST rate applies to intra state supplies of specified bricks, blocks and roofing tiles provided input tax credit on goods or services used exclusively for those supplies is not taken and any partly used inputs/services have their input tax credit reversed as if the supplies were exempt; the reduced rate is limited to the tariff entries listed and is subject to the First Schedule interpretation rules and the notification's commencement provisions.

Concessional IGST rate on inter-state brick supplies where input tax credit is not availed.
A concessional IGST rate of 6% applies to specified inter state supplies of bricks, blocks, aggregates and roofing tiles under listed tariff entries, effective 1 April 2022. The concession is conditional on non availing of input tax credit: no ITC may be taken on inputs or input services used exclusively for these supplies, and partial ITC must be reversed as if the supplies were exempt, following the reversal mechanism under section 17(2) of the Central GST Act and related rules.

IGST rate amendment updates tariff entries for bricks and tiles, reallocating them among rate classifications effective in law.
Amendment revises IGST tariff classifications by omitting serial numbers 225B, 226, 227 and 228 from Schedule I (5% rate) and inserting four new entries into Schedule II (12% rate) covering fly ash bricks or fly ash aggregate and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles, with the changes coming into force on the first day of April, 2022.

GST rate amendment: certain goods removed from reduced-rate list and specified bricks moved to higher-rate schedule.
Amendment to Notification No.1/2017-Central Tax (Rate) removes specified serial entries from the 2.5% Schedule and inserts new entries into the 6% Schedule describing fly ash bricks or fly ash aggregate with high fly ash content, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles, with the changes taking effect from the commencement date stated in the notification.

UTGST rate schedule amended: low-rate items removed and construction brick items reclassified to a higher UTGST rate.
The notification omits serial numbers 225B, 226, 227 and 228 from Schedule I (2.5%) and inserts new serials 176B-176E into Schedule II (6%) identifying HSN headings and descriptions for fly ash bricks or fly ash aggregate with ninety per cent or more fly ash content (including fly ash blocks), bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles; the amendment is effective from the first day of April, 2022.

UTGST schedule amendment adds specific brick and tile tariff entries, altering taxable classification under Union Territory GST.
Amendment inserts new tariff entries into the UTGST notification Table, adding fly ash bricks or fly ash aggregate with high fly ash content, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles under specified tariff codes, and provides an effective commencement date for the amendment.

Authority for Advance Ruling composition amended: member substituted, altering UTGST authority roster upon publication now.
The Central Government amends the notification constituting the Authority for Advance Ruling in Union territories by substituting, at Sl. No. 2 in the Table, item (i) in column (3) with: Dr. Manjot Kaur, Joint Commissioner, Central Goods and Services Tax Commissionerate, Chandigarh Zone. The amendment takes effect from the date of publication in the Official Gazette.

Delegation of powers to Additional/Joint Commissioners to decide on enforcement notices nationwide under specified GST provisions.
The notification amends the principal notification by inserting a provision vesting Additional Commissioners and Joint Commissioners, subordinate to specified Principal Commissioners or Commissioners, with powers to pass orders or decisions on notices issued by the enforcement wing under the Central Goods and Services Tax framework, as specified in an inserted Table V, exercisable throughout India.

E invoice threshold reduced, expanding applicability to more registered persons effective April 2022 under amended central tax notification.
The Government amends Notification No. 13/2020 Central Tax to substitute the turnover threshold in the first paragraph, reducing the e invoice applicability limit to twenty crore rupees, effective from the 1st day of April, 2022, under sub rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017.