39th GST Council Meeting Held on 14th March 2020.

Deferment and Extension of Return :

> Relaxation to taxpayers for filing GSTR 9C (F.Y. 2018-19) for taxpayers having turnover below INR. 5 Crore.

> Due date for filing GSTR 9C (F.Y. 2018-19) extended to 30th June 2020 for taxpayers having turnover above INR. 5 Crore.

> Implementation of new GST return system, e-invoicing and QR Code has been deferred to 1st October 2020. Therefore, present return (GSTR1, GSTR2A & GSTR 3B) will continued till September 2020.

> Due date for GSTR 3B for July 2019 to January 2020 is extended to 24th March 2020 for taxpayer of UT Ladakh.

> Requirement for filing of GSTR 1 for F.Y. 2019-20 waived off for certain tax payers who could not opt for composition scheme.

> Taxpayer who have cancelled their GST registration till 14th March 2020 can file an application for revocation of cancellation of registration till 30th June 2020.

> Time limit for finalization of e-Wallet Scheme extended till 31st March 2021.

Other Updates:-

> Late fees not levied for delayed filing of GSTR 9 and 9C for F.Y. 2017-18 and 2018-19 whose turnover is below INR 2 Crore.

> Interest for delayed GST payment will be calculated on the net tax liability ( w.e.f 1st July, 2017 retrospectively).

> A new scheme “ Know Your Supplier ” has been introduced to know basic details of the supplier.

> Present IGST and cess exemptions on the imports made under the AA/EPCG/EOU schemes will continue up to 31st March 2021.

> Special procedure is prescribed for registered person who are corporate debtors under IBC Code, 2016 to comply with GST Laws.

> Bunching of refund claims allowed across financial years to facilitate exporters.

GST Updates – Notifications

Notification No.09/2020– Central Tax date – 16/03/2020

Foreign company which is an airlines company shall not required to furnish reconciliation statement in FORM GSTR – 9C.

Provided statement of receipts and payments for the financial year in respect of India Business operations, duly authenticated by CA in practice is submitted for each GSTIN by 30th September of the succeeding financial year.

Notification No. 10/2020– Central Tax date – 21/03/2020

Those persons whose PPOB was in UT Daman and Diu or in UT Dadra and Naga Haveli till 26.01.2020 and is merged in UT Daman and Diu and Dadra and Nagar Haveli from 27.01.2020 onwards, shall follow following procedure till 31.05.2020.

  • Tax period for January and February 2020 as below :-

(a) January, 2020: 1st January, 2020 to 25th January, 2020;

(b) February, 2020: 26th January, 2020 to 29th February, 2020.

  • Pay appropriate tax in the return, irrespective of the tax charged in tax invoices or other documents raised from 26.01.2020 till transition date.
  • Has an option to transfer balance ITC from erstwhile UT to New UT after filing GST return for the period January, 2020 [Transferor and Transferee have to show ITC in Table 4 (B) and Table 4 (A) (5) respectively in Form GSTR 3B].

Notification No. 11/2020–Central Tax date – 21/03/2020 read with Circular No. 134/04/2020 – GST dated 23/03/2020

  • Interim Resolution Professional (IRP) or Resolution Professionals (RP) shall follow special procedure form the date of appointment under GST as mentioned below :-

1. Registration :- IRP/RP treated as distinct person from the corporate debtors and shall liable to take new registration with in 30 days of appointment IRP or RP in each state or UT where the corporate debtor was registered. 

2. Return :- File first return under section 40 of the CGST Act, 2017 from the date of appointment till date of registration granted. 

3. Input Tax Credit :- 

– In First Return, he is eligible to take ITC of goods or services received since his appointment date but bearing GSTN of the erstwhile registered person on the tax invoices.

– Any registered person shall eligible to take ITC of supplies received from the date of appointment to registration granted, even if tax invoices contain GSTIN of the erstwhile registered person.

4. Refund :- Any amount deposited in cash ledger by IRP/RP in the existing registration from the date of date of appointment to registration granted shall be available for refund to erstwhile registration.

> Notification No. 12/2020– Central Tax date – 21/03/2020

Any composition tax payer, who furnished GSTR 3B instead of GST CMP 08 for F.Y. 2019-20, such taxpayer shall not be required to file GSTR 1 for outward supply and GST CMP 08 for details of payment of self assessed tax for F.Y. 2019-20.

> Notification No. 13/2020– Central Tax date – 21/03/2020

Registered person whose aggregate turnover exceeds INR 100 crore in a F.Y. are now required to implement the system for preparation of E-Invoicing and other documents form 01.10.2020

Notification No. 14/2020– Central Tax date – 21/03/2020

Registered person whose aggregate turnover exceeds INR 500 crore in a F.Y. issue invoice to unregistered person are now required to implement the system of Dynamic Quick Response (QR) Code form 01.10.2020.

> Notification No. 15/2020– Central Tax date – 23/03/2020

Due date for filing of annual return GSTR 9 for F.Y. 2018-19 was on 31.03.2020 which is extended to 30.06.2020.

> Notification No. 16/2020– Central Tax date – 23/03/2020

  • With effect from 01.04.2020, applicant shall undergo authentication of Aadhaar number for grant of registration. If he is fails to do so, then the registration shall be granted only after physical verification of the principle place of business in the presence of the said person, with in sixty days from the date of application.
  • Reversal of credit for capital goods as per Rule 43 of CGST Rules, 2017 .
  • Every registered person whose aggregate turnover exceeds INR 5 crore for F.Y. 2018-19 shall get his account audit and furnish GSTR 9 and 9C.
  • Refund has been claimed for amount paid wrongly or in excess, if said amount found admissible, then proper officer re-credit to the electronic credit ledger by an order in FORM GST PMT-03.
  • “Turnover of zero-rated supply of goods” means lower of :-

– the Export of goods without payment of tax under bond or letter of undertaking or

– the value which is 1.5 times the value of like goods domestically supplied by the same or, similarly placed, as declared by the supplier.  

  • In case of refund application of Zero-rated supply or deemed export, if proper officer is satisfied with the claim of refund application then he can sanction refund claim in Form GST RFD-06 after adjusting all payable it will be refunded using Form GST PMT-03.
  • Rule 96B(1):- Where the sales proceeds in respect of export of goods has not been realised with the stipulated time allowed under FEMA, Act 1999, then such exporter shall deposit the amount of refund granted to him, along with interest, to the extent of sales proceeds not received, failing of which amounts to recovery as per section 73 or 74 of the Act.
  • Rule 96B(2):- Where the sale proceeds has been realised after recovery of refund, then applicant produces evidence about sales proceeds with in a period of 3 months from date of sales realisation and the amount so recovered shall be refunded by the proper officer to the extent of sales realisation.
  • In FORM GST RFD-01, after the declaration under rule 89(2)(g), the following undertaking shall be inserted :-

UNDERTAKING

I hereby undertake to deposit to the Government the amount of refund sanctioned along with interest in case of non-receipt of foreign exchange remittances as per the proviso to section 16 of the IGST Act, 2017 read with rule 96B of the CGST Rules 2017.

Signature-

Name –

Designation / Status”.

Notification No. 17/2020– Central Tax date – 23/03/2020 :- w.e.f 01/04/2020

  • Aadhaar authentication shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely: –

(a) Individual;

(b) Authorised signatory of all types;

(c) Managing and Authorised partner; and

(d) Karta of an Hindu undivided family.

Notification No. 18/2020– Central Tax date – 23/03/2020 :- w.e.f 01/04/2020

  • Notifies the date from which an individual shall undergo authentication, of Aadhaar number, in order to be eligible for registration.
  • Provided that if Aadhaar number is not assigned to the said individual, he shall be offered alternate and viable means of identification in the manner specified in rule 9 of the CGST Rules, 2017.

> Notification No. 19/2020– Central Tax date – 23/03/2020 :- w.e.f 01/04/2020

  • Central Government notifies following person to go for Aadhaar authentication for following person for eligible registration : –

(a) Authorised signatory of all types;

(b) Managing and Authorised partners of a partnership firm; and

(c) Karta of a Hindu undivided family,

  • Provided that if Aadhaar number is not assigned to the said individual, he shall be offered alternate and viable means of identification in the manner specified in rule 9 of the CGST Rules, 2017.

Notification No. 20/2020– Central Tax date – 23/03/2020 :- w.e.f 20/12/2019

  • Every registered person whose PPOB is in J&K shall furnish FORM GSTR-7 for the months of July, 2019 to October, 2019 on or before 24th March, 2020.
  • Every registered person whose PPOB is in UT of J&K or UT in Ladakh shall furnish FORM GSTR-7 for the months of November, 2019 to February, 2020 on or before 24th March, 2020.

> Notification No. 21/2020– Central Tax date – 23/03/2020 :- w.e.f 31/01/2020

  • Every registered person whose PPOB is in UT of J&K or UT in Ladakh shall furnish the details of outward supply in FORM GSTR-1 for the quarter of October-December, 2019 till 24th March, 2020.

> Notification No. 22/2020– Central Tax date – 23/03/2020 :- w.e.f 20/12/2019

  • Every registered person whose PPOB is in state J&K, having turnover more than 1.5 Crore in previous or current F.Y., shall furnish FORM GSTR-1 for the month of October, 2019 till 24th March, 2020.
  • Every registered person whose PPOB is in UT of J&K or UT in Ladakh, having turnover more than 1.5 Crore in previous or current F.Y., shall furnish FORM GSTR-1 for the months of November, 2019 to February, 2020 till 24th March, 2020.

> Notification No. 23/2020– Central Tax date – 23/03/2020 :- w.e.f 20/12/2019

  • Every registered person whose PPOB is in J&K, having turnover more than 1.5 Crore in previous or current F.Y., shall furnish FORM GSTR-1 for the months of July, 2019 to September, 2019 till 24th March, 2020.

Notification No. 24/2020– Central Tax date – 23/03/2020 :- w.e.f 30/11/2019

  • Every registered person whose PPOB is in state of J&K shall furnish the details of outward supply in FORM GSTR-1 for the  quarter of July, 2019 to September, 2019 till 24th March, 2020.

> Notification No. 25/2020– Central Tax date – 23/03/2020 :- w.e.f 20/12/2019

  • Every registered person whose PPOB is in UT of J&K or UT of Ladakh shall furnish the return FORM GSTR-3B for the Month of October, 2019 to February, 2020 till 24th March, 2020.

>Notification No. 26/2020– Central Tax date – 23/03/2020 :- w.e.f 20/12/2019

  • Every registered person whose PPOB is in state of J&K shall furnish the return FORM GSTR-3B for the quarter of July, 2019 to September, 2019 till 24th March, 2020.

Notification No. 27/2020– Central Tax date – 23/03/2020 :- w.e.f 01/04/2020 

  • Every registered person whose turnover is upto 1.5 Crore shall furnish the details of outward supply in FORM GSTR-1 quarterly as below :-
Quarter Time period
April, 2020 to June, 2020 31st July, 2020.
July, 2020 to September 2020 31st October, 2020.

> Notification No. 28/2020– Central Tax date – 23/03/2020 :- w.e.f 01/04/2020

  • Every registered person whose turnover is more than 1.5 Crore shall furnish the details of outward supply in FORM GSTR-1 monthly as below :-
Each Month Time period
April, 2020 to September, 2020 11th day of the month succeeding such month.

> Notification No. 29/2020– Central Tax date – 23/03/2020 :- w.e.f 01/04/2020

  • Due date for furnishing FORM GSTR–3B for each of the months from April, 2020 to September, 2020 shall as per below :-
S.

No

Turnover (INR) Principal Place of Business Time  Period
1 > 5 Crore All Sates 20th day of  the month succeeding such month.
2 Upto 5 Crore Chhattisgarh,  Madhya  Pradesh,  Gujarat,  Maharashtra, Karnataka,  Goa,  Kerala,  Tamil  Nadu,  Telangana,  Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep. 22nd day of the month succeeding such month.
3 Upto 5 Crore Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi 24th day of the month succeeding such month.
  • Payment of taxes for discharge of tax liability shall be done with in due date of FORM GSTR-3B.

Change in GST Rates:-

> Notification No. 02/2020 and 03/2020 – Central Tax (Rate) – 26/03/2020 w.e.f 01/04/2020

Goods or Services New Rate Old Rate
  • Mobile Phones and Specified Parts
18 % 12 %
  • Matches :-
– Handmade 12 % 5 %
– Other than handmade 12 % 18 %
•  Maintenance, Repair and Overhaul service of Aircraft and its parts. 5% 18 %

GST Updates – Circulars

> Circular No. 132/2/2020 – GST dated – 18/03/2020

  • Appeal to tribunal can be made with in 3 months (6 months appeal by Government) from the date of communication of order or date which the President or State President of the Appellate Tribunal enters office, which ever is later.
  • Hence, as of now, the prescribed time limit to make application to appellate tribunal will be counted from the date on which President or the State President enters office.

Circular No. 133/2/2020 – GST dated – 23/03/2020

  • For the purpose of apportionment of ITC pursuant to demerger under Rule 41(1) of CGST Rules, the value of assets of the new units is to be taken at the State level and not at the all-India level.
  • The transferor is required to file FORM GST ITC-02 only in those States where both transferor and transferee are registered.
  • The formula for apportionment of ITC shall be applicable for all forms of business re-organization that results in partial transfer of business assets along with liabilities.
  • The ratio of value of assets applied to the total amount of unutilized ITC of the transferor and not to applied separately on the each head of ITC.

GST Updates – Circulars Cont…

> Circular No. 135/2/2020 – GST dated – 31/03/2020

  • Bunching of refund claims across Financial Years :- It has been decided to remove restriction on clubbing of tax periods across Financial Years for claiming of refund.
  • Refund of Reduced Rate not allowed :- Refund of ITC on account of inverted duty structure u/s 54(3)(ii) of the CGST, Act shall not be allowed when the GST rate has been reduced and inward and outward supplies are the same.

Example :- Let’s understand with the help of an example. A taxpayer (X) has purchased a product Y attracting 18% GST. But, after such a purchase, the tax rate on Y got reduced to 12%. Thus, when X sells goods Y, he will have to pay tax at 12%. In this case, there will be an accumulation of ITC due to the difference in tax rates (18% minus 12%).

  • GST Refund other than Zero Rated Supplies :- Inter alia refund classification for Other than zero-rated supplies which is as under :-

a) Refund arising due to excess payment of tax;

b) Refund arising due to tax paid on intra-state supplies which were subsequently held as inter-state supplies or vice versa;

c) Refund arising due to assessment/provisional assessment/appeal/any other order; and

d) Refund due to any other reason.

At present, cash refunds are paid even if the tax payments are made through the utilisation of ITC, which may lead to unintended encashment of credit balances by the taxpayers.

But, as per circular refund is available in the same proportion in which tax is paid by using cash ledger or credit ledger. For refund in cash GST RFD-06 and in re-credit in electronic credit ledger FORM GST PMT-03 will be issued.

  • Refunds of Input Tax Credit Under Section 54(3) :- Refund of accumulated ITC shall be restricted to invoices uploaded by the supplier in GSTR-1 and same is reflecting in GSTR 2A.
  • Mentioning HSN/SAC in Annexure ‘B’ of RFD-01 :- HSN wise details not reflecting in GSTR 2A, hence it is difficult for GST officers to distinguish inputs, input services and capital goods. Therefore, it is clarified that applicant now required to mention HSN/SAC code in the Annexure ‘B’ of RFD 01.

> Notification No. 30/2020– Central Tax date – 03/04/2020

  • Every registered person who want to opt for composition scheme for the F.Y. 2020-21 shall electronically file :-

– an intimation in FORM GST CMP-02 on or before 30th June, 2020 and

– shall furnish the statement in FORM GST ITC-03 upto 31st July, 2020.

  • Rule 36 (4) condition shall apply cumulatively for the period from February, 2020 to August, 2020 and cumulative tax adjustment effect to given in FORM GSTR-3B of the September, 2020.

> Notification No. 31/2020– Central Tax date – 03/04/2020 :- w.e.f 20/03/2020

  • Applicable rate of interest per annum will be levied as per below if FORM GSTR-3B not filed with in due date but filed according to condition mentioned :-
S.

No

Turnover (INR) Rate of Interest Tax

Period

Condition if FORM GSTR 3B file on or before :-
1 > 5 Crore Nil – First 15 days   Thereafter – 9% February, 2020 to April, 2020 24th June, 2020
2 >1.5 Crore  upto 5 Crore Nil February, 2020 and March, 2020 29th June, 2020
April 2020 30th June, 2020
3 Upto 5 Crore Nil February, 2020 30th June, 2020
March, 2020 03rd July, 2020
April, 2020 06rd July, 2020

GST Updates – Notifications Cont…

> Notification No. 32/2020– Central Tax date – 03/04/2020 :- w.e.f 20/03/2020

  • Amount of Late Fess payable will be waived as per below if FORM GSTR-3B not filed with in due date but filed according to condition mentioned :-
S.

No

Turnover (INR) Tax Period Condition if FORM GSTR 3B file on or before :-
1 > 5 Crore February, 2020 to April, 2020 24th June, 2020
2 >1.5 Crore

upto 5 Crore

February, 2020 and March, 2020 29th June, 2020
April 2020 30th June, 2020
3 Upto 5 Crore February, 2020 30th June, 2020
March, 2020 03rd July, 2020
April, 2020 06rd July, 2020

GST Updates – Notifications Cont…

>Notification No. 33/2020– Central Tax date – 03/04/2020 :- w.e.f 20/03/2020

  • Amount of Late Fess payable will be waived if FORM GSTR-1 not filed for the months from March, 2020 to May, 2020 and for quarter IV March, 2020 with in due date but filed on or before 30th June, 2020.

>Notification No. 34/2020– Central Tax date – 03/04/2020

  • For Composition Dealer :-
S.No FORM Period Due Date
1 GST CMP-08 (GST payment) Quarter IV (March, 2020) 07th July, 2020
2 GSTR-4 (Annual Details) F.Y. 2019-20 15th July, 2020

> Notification No. 35/2020– Central Tax date – 03/04/2020 :- w.e.f 20/03/2020

  • Time limit for completion or compliance of any action by any authority which falls between 20th March, 2020 to 29th June, 2020 shall be extended to 30th June, 2020.
  • Where e-way bill expires in between 20th March, 2020 to 15th April, 2020, such e-way bill deemed to have been extended till 30th April, 2020.

GST Updates – Notifications

> Notification No. 36/2020– Central Tax date – 03/04/2020 :- w.e.f 20/03/2020

  • Due date of furnishing FORM GSTR-3B for the month of May, 2020 as below :-
S.No Turnover (INR) State Due Date
1 > 5 Crore All State 27th June, 2020
2  

upto 5 Crore

Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry,  Andaman and Nicobar Islands or Lakshadweep 12th July, 2020
3 Upto 5 Crore Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar,Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam,West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi 14th July, 2020

GST Updates – Circulars

> Circular No. 136/06/2020-GST dated 03/04/2020

  • Special measure taken for Composition Dealer :-
S.

No

FORM Purpose Tax Period Due Date
1. GST CMP – 08 Self assessed tax payment Quarter IV (January to March 2020) 07th July, 2020
2. GSTR – 4 Financial Return F.Y. 2019-20 15th July, 2020
3. GST CMP – 02 Intimation for opting composition scheme F.Y. 2020-21 30th June, 2020
4. GST ITC – 03 Statement of ITC F.Y. 2020-21 31st July, 2020

Note :- GSTR 9A is annual return which to be filed annually.

GST Updates – Circulars

> Circular No. 136/06/2020-GST dated 03/04/2020 Cont…

  • Special measure taken for Regular Tax Payer for FORM GSTR – 3B for the months of February, 2020 to April, 2020:-
S.No. Issue Clarification
1 Whether due date of furnishing FORM GSTR-3B has been extended ? Not extended but however lower rate of interest and waiver of late fee would be available only if due tax is paid by filing return in FORM GSTR-3B on or before due dates specified in NN.31.
2 What are the conditions for availing

reduced rate of interest ?

Must furnish GSTR-3B as per NN. 31. If not, then 18 % interest shall be payable till the date of return filed. In addition late and penalty also be leviable.
3 Whether due date of furnishing FORM GSTR-1 has been extended? Under NN. 33 late fees shall be waived off for delay only if, FORM GSTR-1 furnished on or before 30th June, 2020.
4 Whether restriction under rule 36(4) of the CGST Rules would apply during the lockdown period? Vide NN. 30 said condition shall not apply but said  condition shall apply cumulatively for the said period  and cumulative adjustment of ITC to be given while furnishing FORM GSTR-3B of September, 2020.

GST Updates – Circulars Cont…

> Circular No. 136/06/2020-GST dated 03/04/2020 Cont…

  • Calculation of reduced interest for the month May, 2020 whose turnover exceed INR 5 Crore.
  • For May, 2020 GSTR 3B, due date will be 20th June, 2020 vide NN. 29 but due to COVID 19 if, GSTR 3B is filed as per due date specified in NN. 31 i.e. 24th June, 2020, then only reduced interest and late fees waiver benefit will be available.
S.

No

Date of

filing

No. of Days Whether condition fulfilled Interest
1. 02.05.2020 11 YES Zero Interest
2. 20.05.2020 30 YES Zero interest for 15 days + interest rate @9% p.a. for 15 days
3. 20.06.2020 61 YES Zero interest for 15 days + interest rate@9% p.a. for 46 days
4. 24.06.2020 65 YES Zero interest for 15 days + interest rate @9% p.a. for 50 days
5. 30.06.2020 71 NO Interest rate @18% p.a. for 71 days (i.e. no benefit of reduced interest)

GST Due Dates in Nutshell

Sr.

No.

Form Quarterly/  Monthly/ Annually Condition Tax Period Due Dates
1. GSTR – 1 Quarterly Turnover upto INR 1.5 Crore. January, 2020 to March, 2020 30th June, 2020
April, 2020 toJu ne, 2020 31st July, 2020
July, 2020 to September, 2020 31st October, 2020
Monthly Turnover > INR 1.5 Crore. March 2020 to May 2020 30th June, 2020
June, 2020 to September, 2020 11th day of the month succeeding such month.
2. GSTR-3B Monthly Turnover upto INR 1.5 Crore. February, 2020 30th June, 2020
Turnover INR 1.5 Crore to INR 5 Crore. February, 2020 and March, 2020 29th June, 2020
April, 2020 30th June, 2020
Turnover upto INR 5 Core

– Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka,  Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union  territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.

May, 2020 12th July, 2020
June, 2020 to September, 2020 22nd day of the month succeeding such month.
Turnover upto INR 5 Core

– Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.

June, 2020 to September, 2020 22nd day of the month succeeding such month.
Turnover > INR 5 Crore. February, 2020 to April, 2020 24th June, 2020 (Only reduced interest will be levied).
May, 2020 27th June, 2020
June, 2020 to September, 2020 20th day of the month succeeding such month.
3. CMP-08 Quarterly Composition Scheme Opted. January, 2020 to March, 2020 07th July, 2020
GSTR- 4 Annually F.Y. 2019-20 15th July, 2020
CMP-02 Intimation for opting composition scheme. F.Y. 2020-21 30th June, 2020
ITC-03 Statement of ITC. F.Y. 2020-21 31st July, 2020
4. GSTR 9 & 9C Annually Turnover exceeds INR 5 Crore. F.Y. 2018-19 30th June, 2020

Author Bio

Qualification: CA in Practice
Company: Lakkhan Rawal & Co.
Location: Surat, Gujarat, IN
Member Since: 14 Apr 2020 | Total Posts: 1

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