By G. G. Goyal | Chartered Accountant
C. B. Thakar | Advocate
I. NOTIFICATIONS 1. Appointment of Common Adjudicating Authority [Notification No. 02/2022 – Central Tax – dated 11th March, 2022.]: The Govt. of India has issued above notification whereby a common adjudicating authority for adjudicating SCN issued by DGGI under GST is nominated.
2. Brick Kilns [Notification No. 03/2022 – Central Tax – dated 31st March, 2022.]: Vide Notification no. 10/2019 Central Tax dated 7th March, 2019, the exemption from registration is granted to persons who are engaged in the exclusive supply of goods and whose aggregate turnover in the financial year does not exceed forty lakh rupees except ‘excluded categories’. For ‘excluded category’ there is a table. Now, such ‘excluded category’ is extended by the above notification. The persons dealing in fly ash bricks, bricks of fossil meals, building bricks and earthen or roofing tiles are included in the above ‘excluded category’ table. The change is effective from 1st April, 2022.
3. Brick Kilns [Notification No. 03/2022 – Central Tax – dated 31st March, 2022.]: Vide notification no. 14/2019 Central Tax dated 7th March, 2019, composition scheme u/s 10 is allowed to eligible registered person, whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees. However, there is an excluded list in the table. Now, the list in the table is extended and the categories mention
