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December 2022

Recent Developments in GST

By G. G. Goyal, Chartered Accountant
C. B. Thakar, Advocate
Reading Time 18 mins
I.    NOTIFICATIONS

1.    Notification No .21/2022-Central Tax dated 21st October, 2022    

By above notification, the due date of filing monthly return of September, 2022 is extended by 1 day and the same is notified as 21st October, 2022.

II.    OFFICE MEMORANDUM

1.    The Central Government has issued an Office Memorandum dated 17th October, 2022 by which the modification is effected in membership of the Law Committee and the reconstituted committee is notified.
 
2.    The Central Government has also issued one more Office Memorandum dated 19th October, 2022, in which clarification is provided about handling of investigation matters and issue of SCN where jurisdiction of the taxpayer is with the State authority and investigation is conducted by the Central Authority. It resolves the issue about consequential action, whether to be taken by State Authority or Central Authority, in case of investigation matters.


III.    ADVISORY

1. On portal, the authorities have issued an Advisory dated 21st October, 2022 about sequential filing of GSTR-1.

2. There is also information dated 20th October, 2022 about the implementation of mandatory mentioning of HSN Codes in GSTR-1.


IV.  
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