E-way Bill

Condition of 10% ITC Deferred & Validity of E-way Bill Extended

Goods and Services Tax - E-way bill validity extended: Presently, the e-way bill is valid for 24 hours for a distance up to 100 km and the same is extended by one day for every another 100 km. However, if the vehicle does not cover 100 km within 24 hours, another bill has to be generated. Now, to provide the […]...

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Additional relief to GST taxpayers for E-way bill & ITC during lockdown period

Goods and Services Tax - The government has thus provided various relief measures to curb the issues faced by taxpayers as discussed in the previous article as per press release. What additional relief measures has the government announced on 03.4.2020 by amending law?...

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E-Way Bill Notifications and Circulars upto Date 31-03-2020

Goods and Services Tax - The E-Way Bill has become applicable since 01-04-2018 vide notification number 15/2018 dated 23-03-2018. In this regard section 68 of the CGST Act requires from the persons in charge of a conveyance to carry with prescribed documents and the same (documents) shall be required to be produced before the proper officer for verification at ti...

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Extension of various GST compliance due to CORONA-19

Goods and Services Tax - The CBIC vide various notifications issued on April 3, 2020, provided various reliefs in terms of: -extension of date of filing of GST return -To provide relief by conditional lowering of interest rate -To provide relief by conditional waiver of late fee for delay in furnishing returns -Extension of date of for filing of intimation [&hell...

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GST Return Form Due Dates – Feb 2020 To May 2020

Goods and Services Tax - Due to the recent outbreak of COVID-19, to provide certain relaxation to the taxpayers, honorable Finance Minister extended GST return filing due dates. The attached file contains the due dates in a simplified form. No Interest And Late Fees If Returns Filed Before Below Mentioned Dates GSTR-1 GSTR-3B Turnover in Preceding FY < 1.5 Cr ...

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38th GST Council’s decisions on Law & Procedural changes

Goods and Services Tax - Due date for annual return in FORM GSTR-9 and reconciliation statement in FORM GSTR-9C for FY 2017-18 to be extended to 31.01.2020. Input tax credit to the recipient in respect of invoices or debit notes that are not reflected in his FORM GSTR-2A shall be restricted to 10 per cent of the eligible credit available in respect of invoices or...

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8000 taxpayers file returns in 4 days of blocking of eway bill

Goods and Services Tax - PRESS RELEASE 8000 taxpayers file returns in 4 days of blocking of eway bill Blocking of e way bill on non-tiling of GST Returns has been implemented from November 28th, 2019, The NIC Karnataka in association with GSTN has developed a module in e-way bill system. where in the tax payers who have not filed […]...

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How to Unblock the GSTIN for generation of e-waybill

Goods and Services Tax - The user will be alerted while generating e-waybills in case the entered GSTIN has not filed the Returns for the past 2 successive months as this GSTIN will be blocked for generation of e-way bills ....

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New enhancements in e-Way Bill System w.e.f. 23-Apr-19

Goods and Services Tax - 1. Auto calculation of distance based on PIN Codes of Source & Destination a. Users are allowed to increase it by maximum of 10% b. If both the PINs are same, he can put maximum of 100KM c. If PIN entered is invalid/Not recognized, enter manually, but the same shall be flagged to the department […]...

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CBIC issues 6 New Notifications / Circulars / Orders on 23.04.2019

Goods and Services Tax - On 23rd April 2019 CBIC issued 3 CGST Notifications, 2 Circulars and 1 Removal of Difficulty Order. CBIC added proviso to Rule 23, Amended Rule 62 to provide rule for payment and return filing by Specified Composition dealers, Inserted Form GST CMP – 08– Statement for payment of self-assessed tax, added a new instruction to [&hell...

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Release Goods / Vehicles on Simple Bond, no need to furnish bank guarantee: HC

Umiya Enterprise Vs Assistant State Tax Officer (Kerala High Court) - Court is persuaded to accept the view that the goods and vehicle detained pursuant to Ext.P7 order could be released to the petitioner on the basis of simple bond and it need not be insisted that the petitioner will have to furnish a bank guarantee for the amounts demanded in Ext.P7 order....

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Mere difference in Address in Invoice & E-way Bill not justify detention of Goods

M.R. Traders Vs Assistant State Tax Officer (Kerala High Court) - M.R. Traders Vs Assistant State Tax Officer (Kerala High Court) Address shown in the invoice is different from the address shown in the E Way bill etc. is only a clerical mistake and is not a serious mistake which should justify the detention and penalty proceedings. FULL TEXT OF THE HIGH COURT ORDE...

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Restore e-way facility for filing of GST returns: NCLT

Abhijit Guhathakurta R.P. for the 13 Videocon Group Companies Vs Central Goods & Services Department (National Company Law Tribunal) - NCLT directs the GST Department to (a) To restore the e-way facility for filing of the GST returns in respect of Corporate Debtors all Companies including Techno Electronics Limited currently under Corporate Insolvency Resolution Proceedings....

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GST – Inspection, search and seizure-Power of Police authorities

ALI Trading & anr. Vs State of Assam (Gauhati High Court) - We are of the view that if the authorities under the AGST Act of the State of Assam are of the view that the appellants are required to be proceeded with or prosecuted under the AGST Act, it would be appropriate to invoke the provisions of section 67 of the AGST Act and proceed accordingly....

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Unblocking of E-way bill possible only on payment of due tax

P.M. Saleem Vs State of Officer (Kerala High Court) - It is pointed out by the learned Government Pleader that since the petitioners have not paid due tax amounts for the relevant periods and they do not file mandatory returns till day, blocking of E- way bill is made on account of this mandatory provision contained in the above said Rule and unblockin...

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CBIC extends Due date of GST compliance & validity of e-way bills

Notification No. 35/2020-Central Tax - (03/04/2020) - Notification No. 35/2020- Central Tax, dated 03.04.2020– Notification under section 168A of CGST Act for extending due date of compliance which falls during the period from the 20th day of March, 2020 to the 29th day of June, to 30th day of June, 2020. Seeks to extend due date of compliance wh...

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GST Sikkim- Submit invoice/bill of supply at respective validation centre

Office Order No. 149/GOS/LTD/2020 - (17/02/2020) - All individuals or registered firms carrying any consignment of goods valued below Rupees fifty thousand without valid e-waybill declaration, shall/is liable to submit a copy of purchase invoice/bill of supply at respective validation centre of the State. The purchase invoice/bill of supply in quest...

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Rule 86A /Central Goods & Services Tax (Ninth Amendment) Rules, 2019

Notification No. 75/2019–Central Tax - (31/12/2019) - Central Goods and Services Tax (Ninth Amendment) Rules, 2019 as notified by Notification No. 75/2019–Central Tax dated: 26th December, 2019. Above rules shall come into force on their date of Publication in Official Gazette. In CGST Rules, 2017: With effect from 1/01/2020: 1). Under Rule 36(4): In...

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Assam suspends E-way Bill generation for intra-state movement of goods temporarily

Notification No. 30/2019-GST [No. CT/GST-14/2017/229] - (16/12/2019) - GST Commissioner, Assam temporarily suspend generation of E-way Bill for intra-state movement of goods (movement of goods which commences and terminates within Assam) ...

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E-Way Bill Rule 138E implementation deferred to 21.11.2019

Notification No. 36/2019–Central Tax [G.S.R. 583(E)] - (20/08/2019) - Date of Implementation of Rule 138E of the CGST Rules, 2017 regarding blocking and unblocking of eway bills by taxpayers defaulting return filing extended by 3 months to 21.11.2019. Notification No. 36/2019 – Central Tax dated 20.08.2019. Blocking of E-way Bill generation facility for non-filers-N...

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Recent Posts in "E-way Bill"

Condition of 10% ITC Deferred & Validity of E-way Bill Extended

E-way bill validity extended: Presently, the e-way bill is valid for 24 hours for a distance up to 100 km and the same is extended by one day for every another 100 km. However, if the vehicle does not cover 100 km within 24 hours, another bill has to be generated. Now, to provide the […]...

Read More

Additional relief to GST taxpayers for E-way bill & ITC during lockdown period

The government has thus provided various relief measures to curb the issues faced by taxpayers as discussed in the previous article as per press release. What additional relief measures has the government announced on 03.4.2020 by amending law?...

Read More

Summary of GST Notifications & Circular issued on 3rd April 2020

Summary of various GST Notifications & circular issued on 3rd April 2020 in Tabular form in respect of various measures announced by the Government for providing relief to the taxpayers in view of the spread of Novel Corona Virus (COVID-19)....

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E-Way Bill Notifications and Circulars upto Date 31-03-2020

The E-Way Bill has become applicable since 01-04-2018 vide notification number 15/2018 dated 23-03-2018. In this regard section 68 of the CGST Act requires from the persons in charge of a conveyance to carry with prescribed documents and the same (documents) shall be required to be produced before the proper officer for verification at ti...

Read More

Extension of various GST compliance due to CORONA-19

The CBIC vide various notifications issued on April 3, 2020, provided various reliefs in terms of: -extension of date of filing of GST return -To provide relief by conditional lowering of interest rate -To provide relief by conditional waiver of late fee for delay in furnishing returns -Extension of date of for filing of intimation [&hell...

Read More

GST Return Form Due Dates – Feb 2020 To May 2020

Due to the recent outbreak of COVID-19, to provide certain relaxation to the taxpayers, honorable Finance Minister extended GST return filing due dates. The attached file contains the due dates in a simplified form. No Interest And Late Fees If Returns Filed Before Below Mentioned Dates GSTR-1 GSTR-3B Turnover in Preceding FY < 1.5 Cr ...

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GST Returns Due date Extended Due To COVID-19

Keeping in view the preventive measures taken to contain the spread of Novel Coronavirus (COVID-19) and the difficulties being faced by the GST taxpayer, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs, has extended the due date for Filing GST Returns 1. These rules may be called the Central Goods...

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Filing due date Extension & Penalty Waiver under GST Law

The Ministry of Finance on 3rd April 2020 released various notifications amending the CGST Act, 2017 and CGST Rules, 2017 respectively providing a sigh of relief amidst the economic crisis caused due to the COVID-19 Pandemic. Set out below is a brief summarization of the notifications released by the authority on 3rd April, 2020: 1. [&hel...

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GST compliance relief in view of COVID-19 outbreak

In view of the emergent situation and challenges faced by taxpayers in meeting the compliance requirements under various provisions of the GST law, our Hon’ble Finance Minister had announced various relief measures relating to statutory and regulatory compliance matters on 24.03.2020. Those relief have now been notified vide various CGS...

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Relaxation in GST Compliances due to Covid-19 outbreak

Article summarizes Relaxation in GST Compliances due to Covid-19 outbreak granted by CBIC vide  Notification No. 30/2020-Central Tax to 36/2020-Central Tax dated 3rd April 2020...

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