- Window to opt in for Composition scheme for the financial year 2022-23 has been enabled. To avail the scheme, eligible registered person shall opt in before 31 March 2022.
- Facility to furnish Letter of Undertaking (LUT) for the financial year 2022-23 has also been enabled. It has to be filed before 31 March 2022 or making exports.
- User interface has been enhanced in relation to the address fields of registration application (Form GST REG-01) which includes incorporating the map with a drag and drop facility to pin point exact location of the place of business, auto filling of state and district names on providing the pincode, suggestive address input dropdowns and auto-population of non-editable latitude/longitude based on the address provided.
- Invoices, Debit notes and credit notes reported successfully on the Invoice Registration Portal (IRP) will be auto-populated in respective tables of GSTR-1 after 2 days of their generation. For more details: Auto-population of e-invoice details
- With effect from 01 April 2022, E-invoicing is also made applicable for the registered persons other than those specifically excluded if the aggregate turnover in a financial year exceeds Rs. 20 crores. Know more: e-Invoice
- With effect from 01 April 2022, the manufacturers of the goods falling under the following categories shall not be eligible to opt for composition scheme.
| HSN | Description |
| 6815 | Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks |
| 6901 00 10 | Bricks of fossil meals or similar siliceous earths |
| 6904 10 00 | Building bricks |
| 6905 10 00 | Earthen or roofing tiles |
To access the updated CGST Act and Rules, visit the below links
The CGST Act, 2017 (as on 01st January 2022).
CGST Rules, 2017 (as on 01st January 2022).
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