Late fee shall be levied on the late filing of GST returns as per Central Goods and Services Act (CGST Act). Chapter IX of CGST Act prescribes the due date of furnishing different GST returns. In case, GST returns are not furnished within the time limit, late fees shall be levied on it.
Waiver of The amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 but furnishes the said returns between the period from 22nd December, 2018 to 31st March, 2019. Seeks to fully waive the amount of late fees leviable on account of delayed furnishing […]
Fourteenth amendment to the CGST Rules, 2017 by which CBIC notified following forms- FORM-GST-RFD-01 –Application for Refund Applicable for casual or non-resident taxable person, tax deductor, tax collector, unregistered person and other registered taxable person) FORM-GST-RFD-01 A- Application for Refund (Manual)- (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and […]
TDS Applicability for supplies from Govt/PSUs to Govt/PSUs Supplies made by Government Departments, local governments, government agencies and PSUs to one another Exempted from TDS. Thus, all persons who are required to deduct TDS, when receiving supply amongst themselves, will not have to deduct TDS Seeks to exempt supplies made by Government Departments and PSUs […]
Notification No. 72/2018-Central Tax- The time limit for furnishing the return in FORM GSTR-1 for the newly migrated taxpayers. For the period from July, 2017 to February, 2018 Extended to 31st day of March, 2019. Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated […]
Notification No. 71/2018-Central Tax- The time limit for furnishing the return in FORM GSTR-1 for the newly migrated taxpayers. For the period from July, 2017 to February, 2018 Extended to 31st day of March, 2019. Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated […]
Notification No. 70/2018-Central Tax- The time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. For the period from July, 2017 to February, 2019 Extended to 31st day of March, 2019. Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers extended vide […]
Notification No. 69/2018-Central Tax- The time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. For the period from July, 2017 to February, 2019 Extended to 31st day of March, 2019. Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers vide Notification […]
Notification No. 68/2018-Central Tax- The time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. For the period from July, 2017 to February, 2019 Extended to 31st day of March, 2019. Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers extended vide […]
The time periods specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process extended. The due date for the taxpayers who did not file the complete FORM GST REG-26 but received only a Provisional ID (PID) till […]
