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Specified class of persons,other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration CBIC notifies class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for GST registration. These persons include (a) authorised signatory of all types; (b) Managing and […]
Notification of date of Aadhaar authentication for registration – CBIC notifies 1st day of April, 2020 as the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for GST registration vide Notification No. 18/2020 – Central Tax Dated- 23rd March, 2020. Please note Section 25 deals with Procedure […]
CBIC specifies that aadhar 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 vide Notification No. 17/2020 – Central Tax Dated- 23rd March, 2020.
Central Government notifies Central Goods and Services Tax (Third Amendment) Rules, 2020 to further amend Central Goods and Services Tax Rules, 2017
Provided that where such registered person makes a Dynamic Quick Response (QR) code available to the recipient through a digital display, such B2C invoice issued by such registered person containing cross-reference of the payment using a Dynamic Quick Response (QR) code, shall be deemed to be having Quick Response (QR) code.
CBIC hereby notifies registered person, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person.
Provided that the said persons who have, instead of furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial year 2019-20, such taxpayers shall not be required to furnish the statement in outward supply of goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2019-20.
Corporate debtors under the provisions of the Insolvency and Bankruptcy Code, 2016 (31 of 2016), undergoing the corporate insolvency resolution process and the management of whose affairs are being undertaken by interim resolution professionals (IRP) or resolution professionals (RP), as the class of persons who shall follow the following special procedure
Government, on the recommendations of the Council, hereby notifies those persons whose principal place of business or place of business was in the erstwhile Union territory of Daman and Diu or in the erstwhile Union territory of Dadra and Nagar Haveli till the 26th day of January, 2020; and is in the merged Union territory of Daman and Diu and Dadra and Nagar Haveli from the 27th day of January, 2020 onwards
1. GST Council vide Point 1(b) of press release dated 14 March 2020 has Indicated that where registrations have been cancelled till 14.03.2020, application for revocation of cancellation of registration can be filled up to 30.06.2020 (extension of the period of application as a one-time measure to facilitate those who want to conduct business). 2. […]
