3 November 2022
Key Highlights of GST Notification and Clarification Circulars in October 2022

Instruction no. CBIC-240137/14/2022-Service Tax Section-CBEC dated 28 October 2022
The Central Board of Indirect Taxes and Customs (CBIC) pursuant to the judgment of Hon‘ble Bombay High Court in the matter of Sodexo India Services Pvt Ltd vs Union of India and Others1, have issued captioned instruction. The key highlights of the same are as under:
  1. Payment of pre-deposit for matters under the erstwhile laws shall be made only through https://cbic-gst.gov.in
  2. Payment made through DRC-03 under the GST regime is not a valid mode of payment for making pre-deposit for matters related to erstwhile laws and even under the GST regime.
A detailed discussion on the above clarification can be referred to here: https://bit.ly/3zFPEgj
Notification No. 21/2022 - Central Tax dated 21 October 2022
CBIC extended the due date for filing GSTR-3B for the month of September 2022 to 21 October 2022 (earlier 20 October 2022)

1 Writ petition No. 6220 of 2022
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