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Proposed GST related relaxations announced by the Finance Minister due to COVID-19 outbreak
Following are the proposed GST related relaxations announced by the Finance Minister due to COVID-19 outbreak: Extension of time limit for filing GSTR-3B Extension of time limit for filing GSTR-1 There shall be an extension of the time limit for filing of GSTR-1 returns for
Shubham KhaitanMar 25, 2020Waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate)
Notification No. 12/2020 – Central Tax G.S.R……(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification
Notify class of person liable for authentication of Adhaar
Notification No. 19/2020 – Central Tax G.S.R….(E).- In exercise of the powers conferred by sub-section (6C) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the date of
Issues under GST law for companies under Insolvency and Bankruptcy Code, 2016
To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 – Reg.
Provisions of E-Invoicing to be applicable from 1st October 2020
Notification No. 13/2020– Central Tax G.S.R. …..(E).— In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017(hereinafter referred as said rules), the Government on the recommendations of the Council, and in supersession of the
PRINCIPLE GOVERNING CONDONATION OF DELAY IN FILING OF APPEAL
PRINCIPLE GOVERNING CONDONATION OF DELAY IN FILING OF APPEAL On many occasions, the appeal, as provided under various fiscal laws, could not be filed due to various reasons and, therefore, the appeal has to be accompanied by an application seeking condonation of delay in filing
Advocate Pradeep KumarMar 25, 2020Provisions related to QR code to be applicable from 1st Oct 2020
Notification No. 14/2020– Central Tax G.S.R. …..(E).— In exercise of the powers conferred by the sixth proviso to rule 46 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Government, on the recommendations of the Council, and
Adhaar is mandatory for GST registration from 1st April 2020
Notification No. 18/2020 – Central Tax G.S.R….(E).- In exercise of the powers conferred by sub-section (6B) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the date of
Date of GSTR-1 extended for taxpayers in J&K
Notification No. 24 /2020 – Central Tax G.S.R…..(E).–In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of
Due date of GSTR-1 for up to 1.5 Cr TO in PFY
Notification No. 27/2020 – Central Tax G.S.R……(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of
Date of GSTR-3B extended for taxpayers in J&K
Notification No. 26 /2020 – Central Tax G.S.R…..(E).–In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter
Date of GSTR-3B extended for taxpayers in J&K
Notification No. 25/2020 – Central Tax G.S.R…..(E).–In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in