"09 October 2019" Archive

Restriction on ITC in case of diffrence’ GTR 3B is a Return: CBIC notifies

Notification No. 49/2019-Central Tax (09/10/2019)

CBIC notifies Central Goods and Services Tax (Sixth Amendment) Rules, 2019 vide Notification No. 49/2019 – Central Tax dated 09-10-2019 and made some important changes as given below- 1. Rule 36(4) inserted in the CGST Rules, 2017- Input tax credit to be availed by a registered person in respect of invoices or debit notes, the [&hel...

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Extended due date of Form GSTR-1, GSTR-7 & GSTR-3B for J&K

Notification No. 48/2019-Central Tax (09/10/2019)

CBIC notifies due dates for registered persons whose principal place of business is in the State of Jammu and Kashmir for furnishing of FORM GSTR-1 for the month of August, 2019, FORM GSTR-7 for the month of July and August, 2019 and FORM GSTR-3B for the month of July and August, 2019 | Notification No. […]...

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GST Annual Return voluntary if Turnover is less than Rs 2 crores: CBIC notifies

Notification No. 47/2019-Central Tax (09/10/2019)

Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date | Notification No. 47/2019-Central Tax Dated : 9th October, 2019 Government […]...

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FORM GSTR-1 Due date if aggregate turnover exceeds Rs. 1.5 crore

Notification No. 46/2019-Central Tax (09/10/2019)

Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020 | Notification No. 46/2019-Central Tax Dated : 9th October, 2019. Government of India Ministry of Finance (Department of Revenue) Central Board o...

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Due date of FORM GSTR-1 if aggregate turnover is up to Rs. 1.5 crore

Notification No. 45/2019-Central Tax (09/10/2019)

Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020 | Notification No. 45/2019-Central Tax Dated : 9th October, 2019. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect...

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Due date of FORM GSTR-3B for October, 2019 to March, 2020

Notification No. 44/2019-Central Tax [G.S.R. 767(E).] (09/10/2019)

Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020 |Notification No. 44/2019-Central Tax Dated : 9th October, 2019 Government of India M inistry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 44/2019 — Central Tax New [&...

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Annual Filing of ROC Returns – 10 Things you must know

CRITICALITIES – Annual Filing F.Y. Ended 31.03.2019 In an attempt to discuss the Criticalities in preparation of Annual Documents and filing of Annual Forms for the F.Y. ended 31.03.2019. Like: MGT-9 required preparing or not? In this editorial we will discuss the 10 most discussed FAQ’s on Annual Filing. As per provisions of Section ...

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POSH ACT – Sexual Harassment of Women at Workplace

In an attempt to enable a safe working environment for women, the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act and the Rules (collectively known as POSH Laws) have been enacted and passed by the Ministry of Women and Child Welfare, in the year 2013. These laws are applicable upon every workplace, [&h...

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IEPF Compliance Calendar for Company

Compliance Calendar for Company under Investor Education and Protection Fund (IEPF) rules read with Companies Act, 2013 related to Form IEPF-1, Form IEPF-1A, Form IEPF-2, Form IEPF-3, Form IEPF-4 and Form IEPF-5 S. No. Form No. Rule No. Particular of Form Time period of fling 1.      IEPF-3 Rule 6 Details of shares and unpaid [&hellip...

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Conversion of Partnership firm into Company

Ministry of Corporate Affairs allowed conversion of Partnership Firm into Company under Companies Act, 2013, for such conversion there is need to prepare a list of documents and required to file the same with ROC in forms like URC-1, INC-32, INC-33 and INC-34 etc. While conversion there is need to consider the implications of income Tax p...

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