Article contains GSTR-3B and GSTR-1 waiver of Interest and Late fee Waiver Dates- GSTR-3B Return Interest and penalty Waiver Dates –Based upon Aggregate Turnover in the Preceding FY More than or upto Rs. 5.00 Crore, and GSTR-1 Late fee Waiver Dates-as notified by CBIC on 24th June 2020 incorporating Notification No. 57/2020-Central Tax dt.30.06.2020. > […]
Clause by Clause Detailed Analysis of Registration Under GST Along with Relevant Rules, Forms, Examples & Case Laws. Registration is governed by Section 22 to 30 of CGST Act, 2017 and Rule 8 to 18 and Rule 25 to 26 of CGST Rules 2017. (CHAPTER VI) SECTIONS 22-30 Section 22 Persons liable for registration Section […]
Article explains implications of Notification No. 10/2020-(CT) to Notification 36/2020(CT), Circular 133 to Circular 136, Notification No. 2/2020- CT (Rate) to Notification No. 3/2020-CT (Rate) and Press Release dated 14.03.2020 post GST Council 39th Meeting. RECENT CHANGES IN GST NOTIFICATIONS 30 TO 36(CT) & Circular No. 136/2020 1. Composition Dealer a) Opting to pay tax […]
Detailed Analysis of Proposed Amendments by Finance Bill, 2020 in GST Acts (With practical Coverage and Reasoning) The following are the section wise key highlights along with analysis of proposed amendments by Finance Bill, 2020. Central Goods and Services Tax (Chapter IV) (Clause 116 to 131) Sr. No. Section Amended Old Provision Amend-ment New Provision […]
