The CBIC notified six new CGST notifications. Important ones are as follows-
(a) GSTR-3B format was modified to include a new table 3.1.1 to report e-commerce sales and taxes payable on the same for both e-commerce operators and e-commerce sellers. A few more changes were done to Table 3.2 and 4. Check out the new format of GSTR-3B
(b) Section 110 of Finance Act 2022 was notified. Hence, taxpayer can transfer CGST in cash from one GSTIN to another as CGST or IGST only as a distinct person in form PMT-09.
(c) The due date to file GSTR-4 for FY 2021-22 is extended by late fee waiver up to 28th July 2022. Likewise, the due date for CMP-08 is extended up to 31st July 2022.
