Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings. These are notified in Notifications 30/2020 to 36/2020 dated 03.04.2020. Circular No 136/06/2020-GST dated 3rd April, 2020 has been issued. The various due dates for normal taxpayers can be easily understood with the help below mentioned chart of various tabular chart […]
Basic and Concise information at one place regarding all the notifications and order issued on 26th Dec, 2019 for implementation decisions of 38th GST Council Meeting held on 18th, Dec 2019 by the CBIC. (Note 1- all the amendments made by the circulars or notification on dated 26th Dec, 2019 has been marked as bold) […]
CGST Act (Section 46) read with CGST Rules 2017 (Rule 68) requires issuance of a notice in FORM GSTR-3A to a registered person who fails to furnish return i.e. GSTR-3B under section 39 or Annual return or final return (defaulter) requiring him to furnish such return within fifteen days. Further section 62 provides for assessment […]
The necessary capabilities for making the refund procedure fully electronic, have been deployed on the common portal with effect from 26.09.2019. Accordingly, the Circulars issued earlier laying down the guidelines for manual submission and processing of refund claims need to be suitably modified and a fresh set of guidelines needs to be issued for electronic […]
