GST Notifications

Introduction of quarterly returns & CGST Amendment Rules

Goods and Services Tax - The Central Board of Indirect Taxes and Customs (CBIC) has issued several Notifications on 10th November, 2020 for the below matters: 1. Introduction of Thirteenth amendment (2020) to the CGST Rules, 2017 for notification of due dates for returns 2. Granting extension of the due date for Form GST ITC 04 and notification of due […]...

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GIST of GST notifications issued on 10.11.2020

Goods and Services Tax - CBIC has issued various notifications yesterday i.e on 10th Nov, 2020 amending various rules in respect of return filing. A summary of the same is as below: ♦ Notification No. 82/2020 – Central Tax Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020 have been notified. Highlights of the same are: e.f. 01.01.2021, an opti...

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CBIC Issues 8 GST notifications on 10th November 2020

Goods and Services Tax - CBIC Issues Notification No. 81/2020–Central Tax to Notification No. 88/2020–Central Tax on 10th November 2020 related to GSTR 1, FORM GSTR-2B, GST E-Invoicing, Form GST ITC-04 (Job worker return). Vide these notifications CBIC has notified extended due date of GSTR 1, FORM GSTR-2B, GST E-Invoicing, Form GST ITC-04 and also notified p...

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Significant Changes in GST Forms notified on 15th October, 2020

Goods and Services Tax - The Ministry of Finance on 15th October, 2020 notified various notifications incorporating various changes to the CGST Act and CGST Rule. In this Article we will discuss the various amendments made in GST Forms. Notification No. 74/2020- Central Tax Dated 15th October, 2020 This notification revised the due date for filing of GSTR-1 for s...

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9 New changes in GST on the occasion of Navratri

Goods and Services Tax - et’s study 9 major updates in GST, which are important for the taxpayers to take note of. Due to future changes & implementation of e-invoicing, it seems that's the GST department is willing to play Virtual Dandiya with a great enthusiasm with the taxpayers....

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Twenty States allowed to mobilize Rs. 68,825 crore

Goods and Services Tax - The Department of Expenditure, Ministry of Finance, has today granted permission to 20 States to raise an additional amount of Rs.68,825 crore through open market borrowings....

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CBIC issues 9 GST Notification & one Instruction on 24.06.2020

Goods and Services Tax - CBIC has issued one GST Instruction, Two IGST Notifications, 6 CGST Notifications and one UTGST Notification on 24th June 2020. Notifications are for notifying relaxation in GST Interest Rate & Late Fees with respect to Form GSTR 3B, For notifying Waiver of Late Fees for GSTR 1, Notification of Due dates of GSTR 3B, Amendment [&hellip...

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Due date of filing of GSTR-3B extended to 23/12/2019 (Read Notification)

Goods and Services Tax - Due date of filing of GSTR-3B for the month of November 2019 has been extended to 23/12/2019. Notification No. 73/2019 – Central Tax dated 23rd December, 2019 (Deemed to have come into force with effect from the 20th Day of December, 2019). Last date for return in FORM GSTR-3B for the month of November, 2019 […]...

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CBIC issues 9 GST Circulars on 11th October 2019

Goods and Services Tax - CBIC issues 9 GST Circulars on 11th October 2019 i.e. Circular No. 113/32/2019-GST to Circular No. 121/40/2019-GST. Vide these Circulars CBIC has clarified various issues related to GST which includes Clarification regarding GST rates & classification of Goods , Scope of support services to exploration, mining or drilling of petroleum...

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CBIC issues 6 New GST Notifications on 09th October 2019

Goods and Services Tax - CBIC issues 6 New GST Notifications on 09th October 2019 to give effect to decisions of 37th GST Council Decisions and also to make amendments in Central Goods and Services Tax Rules 2017. Vide These Notifications CBIC Notifies Due Date Of GSTR 3B And GSTR 1, CBIC further notifies that GST Annual Return is voluntary […]...

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GST: HC orders release of conveyance & goods being of perishable nature

M. K. Traders Vs UOI (Gujarat High Court) - M. K. Traders Vs UOI (Gujarat High Court) Conveyance and the goods came to be detained applying the provisions of Section 130 of the Goods and Service Tax Act, 2017. Thus, the position as on date is that the confiscation proceedings are in progress. We are only concerned, as on date, with the issue,...

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Deliberate issue of incorrect invoice is an offence U/s. 122(1)(i): NAA

Director General of Anti-Profiteering Vs M/s. VTWO Ventures (National Anti-Profiteering Authority) - Respondent had issued incorrect invoices while selling the above products to his recipients as he had incorrectly shown the base prices and had also compelled them to pay additional GST on the increased prices through the incorrect tax invoices which would have otherwise resulted in further benefit ...

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Kerala & West Bengal also chooses Option-1 to meet GST implementation shortfall

Release ID: 1675673 - (25/11/2020) - Governments of Kerala and West Bengal have communicated their acceptance of Option-1 to meet the revenue shortfall arising out of GST implementation.  The number of States who have chosen this option has gone up to 25. All the 3 Union Territories with Legislative Assembly (i.e. Delhi, Jammu & Kashm...

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DGGI Rohtak arrests one more in Hisar for issuing fake invoices of ITC

Release ID: 1675359 - (24/11/2020) - In pursuance of ongoing investigation of fraudulent passing of Input Tax Credit (ITC)wherein one person namely Sh. Satender Kumar Singla of Hisar was arrested on 12.11.2020,the Directorate General of GST Intelligence (DGGI), Regional Unit, Rohtak falling under Gurugram Zonal Unit has arrested one mo...

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Strong message to fraudsters involved in Fake GST Invoice: CBIC Chairman

D.O.No.42/CH(IC)/2020 - (23/11/2020) - Lastly, sustained action on the ground by our officers during the past couple of weeks in addressing the GST fake-invoice menace has conveyed a strong message to the fraudsters involved in this modus operandi....

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One arrested for availing ITC of Rs. 3.51 Crore on fake invoices

Release ID: 1674495 - (20/11/2020) - On the basis of specific information regarding availment of ITC on fake invoices, searches were conducted on 19.11.2020 by the officers of DGGI, Nagpur Zonal Unit at the premises of a Nagpur based trading firm dealing in Paint, Cement and Iron & Steel products....

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DGGI arrests Nashik builder for availing fraudulent ITC under GST

Release ID: 1673994 - (19/11/2020) - The officials of DGGI, Nashik Regional Unit of DGGI, Nagpur Zonal Unit arrested a prominent builder of Nashik in an ongoing investigation regarding availment of fraudulent Input Tax Credit on fake invoices....

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Recent Posts in "GST Notifications"

Kerala & West Bengal also chooses Option-1 to meet GST implementation shortfall

Release ID: 1675673 (25/11/2020)

Governments of Kerala and West Bengal have communicated their acceptance of Option-1 to meet the revenue shortfall arising out of GST implementation.  The number of States who have chosen this option has gone up to 25. All the 3 Union Territories with Legislative Assembly (i.e. Delhi, Jammu & Kashmir and Puducherry) have also decided in ...

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DGGI Rohtak arrests one more in Hisar for issuing fake invoices of ITC

Release ID: 1675359 (24/11/2020)

In pursuance of ongoing investigation of fraudulent passing of Input Tax Credit (ITC)wherein one person namely Sh. Satender Kumar Singla of Hisar was arrested on 12.11.2020,the Directorate General of GST Intelligence (DGGI), Regional Unit, Rohtak falling under Gurugram Zonal Unit has arrested one more person namely, Sh. Vikas Jain, of Jin...

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Strong message to fraudsters involved in Fake GST Invoice: CBIC Chairman

D.O.No.42/CH(IC)/2020 (23/11/2020)

Lastly, sustained action on the ground by our officers during the past couple of weeks in addressing the GST fake-invoice menace has conveyed a strong message to the fraudsters involved in this modus operandi....

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One arrested for availing ITC of Rs. 3.51 Crore on fake invoices

Release ID: 1674495 (20/11/2020)

On the basis of specific information regarding availment of ITC on fake invoices, searches were conducted on 19.11.2020 by the officers of DGGI, Nagpur Zonal Unit at the premises of a Nagpur based trading firm dealing in Paint, Cement and Iron & Steel products....

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DGGI arrests Nashik builder for availing fraudulent ITC under GST

Release ID: 1673994 (19/11/2020)

The officials of DGGI, Nashik Regional Unit of DGGI, Nagpur Zonal Unit arrested a prominent builder of Nashik in an ongoing investigation regarding availment of fraudulent Input Tax Credit on fake invoices....

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DGGI busted Inter State Fake Invoice racket

Release ID: 1673705 (18/11/2020)

Inter State Fake Invoice racket with fake transactions valued at over Rs. 131 Crore value busted by DGGI involving fraudulent Input Tax credit of Rs. 26.09 Crore...

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Telangana opts Option-1 to meet GST implementation shortfall

Release ID: 1673501 (17/11/2020)

The Government of Telangana has communicated its acceptance for Option-1 out of the two options suggested by the Ministry of Finance to meet the shortfall in revenue arising out of GST implementation.  The State has now joined 22 other States and 3 Union Territories (Delhi, Jammu & Kashmir and Puducherry) who have opted for Option-1. ...

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350 cases registered against fake GST invoice fraudsters

Notification No. D.O.No.41/CH(IC)/2020 (16/11/2020)

Last week saw a drive launched against the entire network of GST evaders including a few tax professionals. It includes all those who have been creating, supporting, servicing and advising fraudsters in setting up a web of fake companies to engage in bogus circular trading. Passing on ITC in contravention of law results in harming busines...

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E-Way Bill generation blocking after 01.12.2020 applies to all

NA (16/11/2020)

Update on Blocking of E-Way Bill (EWB) generation facility, after 1st December, 2020 1. In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is liable to be restricted, in case the taxpayer fails to file their FORM GSTR-3B returns / Statement in […]...

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One held for fraudulently passing ITC of Rs 13.08 crore

Release ID: 1672747 (13/11/2020)

DGGI, Rohtak Regional Unit, has arrested one person namely, Sh. Satinder Kumar Singla, of Hisar who was found involved in issuing fake invoices from various firms without actual movement of goods having taxable value of Rs. 75 crore (approx.) and fraudulently passing ITC amounting to Rs. 13.08 crore....

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Corrigendum to Notification No. 86/2020–Central Tax

Corrigendum to Notification No. 86/2020–Central Tax/G.S.R. 712(E) (13/11/2020)

CBIC issues CORRIGENDUM to Notification No. 86/2020–Central Tax [G.S.R. 702(E)] which related to rescinding of notification by which Due dates of GST were notified earlier. Vide CORRIGENDUM CBIC has corrected the use of word to “Central Government” instead of “Commissioner”. at one place in Notification No. 86/20...

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Corrigendum to Notification No. 82/2020–Central Tax

Corrigendum to Notification No. 82/2020–Central Tax/G.S.R. 711(E) (13/11/2020)

CBIC issues CORRIGENDUM to Notification No. 82/2020–Central Tax [G.S.R. 698(E)] which relates to New rules for Inward/Outward Supplies, GST Returns & New form GSTR 2B. Vide CORRIGENDUM CBIC has corrected the wrong reference to notification No. 72/2020-Central Tax, dated the 30th September, 2020 instead of nnotification No. 79/2020-C...

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Introduction of quarterly returns & CGST Amendment Rules

The Central Board of Indirect Taxes and Customs (CBIC) has issued several Notifications on 10th November, 2020 for the below matters: 1. Introduction of Thirteenth amendment (2020) to the CGST Rules, 2017 for notification of due dates for returns 2. Granting extension of the due date for Form GST ITC 04 and notification of due […]...

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DGGI Mumbai arrests 4 for passing on & availing fictitious ITC

Release ID: 1672040 (11/11/2020)

Four persons have been arrested by the Mumbai Zonal Unit of Directorate General of GST Intelligence (DGGI-MZU), under CBIC, on Tuesday (November 10, 2020)....

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GIST of GST notifications issued on 10.11.2020

CBIC has issued various notifications yesterday i.e on 10th Nov, 2020 amending various rules in respect of return filing. A summary of the same is as below: ♦ Notification No. 82/2020 – Central Tax Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020 have been notified. Highlights of the same are: e.f. 01.01.2021, an opti...

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CBIC Issues 8 GST notifications on 10th November 2020

CBIC Issues Notification No. 81/2020–Central Tax to Notification No. 88/2020–Central Tax on 10th November 2020 related to GSTR 1, FORM GSTR-2B, GST E-Invoicing, Form GST ITC-04 (Job worker return). Vide these notifications CBIC has notified extended due date of GSTR 1, FORM GSTR-2B, GST E-Invoicing, Form GST ITC-04 and also notified p...

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GST E-invoicing mandatory from 01.01.2021 if TO exceeds Rs. 100 Crores

Notification No. 88/2020–Central Tax/S.O. 704(E) (10/11/2020)

CBIC notifies that E-invoicing is mandatory from 01.01.2021 for every taxpayer (other than SEZ unit) whose aggregate turnover (TO) in any of the Financial Year from 17-18 exceeds Rs. 100 Crores. From 01-01-2021, e-invoicing mandatory for taxpayers with aggregate turnover more than Rs. 100 Cr. E-Invoicing in terms of rule 48(4) of the CGST...

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Due date for filing ITC-04 for July 2020 to September 2020 extended

Notification No. 87/2020–Central Tax [S.O. 703(E)] (10/11/2020)

Due date for filing ITC-04 (Job worker return), in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2020 to September, 2020 extended to 30th November 2020. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 87/2020–Central Tax ...

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CBIC rescinds notification related to due dates of filing GSTR-3B

Notification No. 86/2020–Central Tax [S.O. 702(E)] (10/11/2020)

CBIC rescinds notification  No. 76/2020-Central Tax, dated the 15th October, 2020 vide which CBIC has notified Due dates of filing of GSTR-3B for the period October, 2020 to March,2021. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 86/2020–Central Tax New Delhi, the 10th Nove...

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CBIC notifies procedure for those opting to file GSTR 3B Quarterly

Notification No. 85/2020–Central Tax/S.O. 701(E) (10/11/2020)

CBIC notifies procedure for Quarterly filing of GSTR 3B vide Notification No. 85/2020–Central Tax dated 10th November, 2020. This notification shall come into force with effect from 18th day of January, 2021....

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CBIC notifies new rules for Monthly/Quarterly filing of GSTR 1

Notification No. 84/2020–Central Tax/S.O. 700(E) (10/11/2020)

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 84/2020–Central Tax New Delhi, the 10th November, 2020 G.S.R. 700(E).—In exercise of the powers conferred by proviso to sub-section (1) of section 39 read with proviso to sub-section (7) of section 39 of the Central Goods and Ser...

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CBIC notifies time limit for furnishing FORM GSTR-1

Notification No. 83/2020–Central Tax/S.O. 699(E) (10/11/2020)

Time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the class of registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 of the said Act, shall be extended till the thirteenth day of the month succeeding such tax period....

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CBIC notifies New rules for Inward/Outward Supplies, GST Returns & New form GSTR 2B

Notification No. 82/2020–Central Tax [G.S.R. 698(E)] (10/11/2020)

CBIC has vide Notification No. 82/2020–Central Tax dated 10th November, 2020 amended/substituted and inserted GST Rules as follows:- 1. Substituted rule 59 related to Form and manner of furnishing details of outward supplies with effect from the 1st day of January, 2021 2. Substituted rule 60 related to Form and manner of ascertaining d...

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CBIC notifies date of applicability of amendment in Section 39- CGST Act 2017

Notification No. 81/2020–Central Tax/S.O. 4043(E) (10/11/2020)

Central Government hereby appoints the 10th day of November, 2020, as the date on which the new provisions of section 39 of the Central Goods and Services Tax Act, 2017  shall come into force, which were introduced by Finance (No. 2) Act, 2019 (23 of 2019). Section 39 deals with provisions related to Furnishing of […]...

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Weekly newsletter from Chairman, CBIC dated 09/11/2020

D.O. No. 40/CH(IC)/2020 (09/11/2020)

The DGHRD is in the process of developing a utility for monitoring progress of infrastructure projects. While such a mechanism is being put in place, concerned formations should take care to ensure timely submission of the proposals...

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Rajasthan opts Option-1 to meet GST implementation shortfall

Release ID: 1670379 (05/11/2020)

The Government of Rajasthan has communicated its acceptance for Option-1 out of the two options suggested by the Ministry of Finance to meet the shortfall in revenue arising out of GST implementation.  The State has now joined 21 other States and 3 Union Territories (Delhi, Jammu & Kashmir and Puducherry) who have opted for Option-1. ...

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Weekly newsletter from Chairman, CBIC dated 02/11/2020

D.O.No.39/CH(IC)/2020 (02/11/2020)

The month of November has commenced on a very heartening note. Gross GST revenue for the month of October, 2020, has touched Rs. 1,05,155 crore which is 10% higher than the GST revenue in the same month last year....

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Guidelines for online e-hearing before GST AAR Maharashtra

Trade Circular ARA-01T of 2020 (02/11/2020)

The Authority for Advance Ruling under Maharashtra Goods and Services Tax Act, 2017 will be conducting physical hearing of all applicants from its establishment at Mumbai, in respect of Advance Ruling Application filed by the said applicants....

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GST e-Invoice completes one month on 31st October

Release ID: 1669430 (31/10/2020)

e-Invoice – A path breaking initiative completes one month on 31st October. More than 495 Lakh e-invoices have been generated on the NIC portal by 27,400 tax payers within the first month of introduction. 641 Lakh e-way bills generated  during month of October, 2020, highest in a month during two and half years of journey of e-way bill...

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54 Transfer & posting in Pr. Commissioner/ Commissioner Grade by CBIC

Office Order No. 119/2020 (28/10/2020)

Office Order No. 119/2020 With the approval of Competent Authority, the following transfer and posting in the grade of Pr. Commissioner/ Commissioner of Customs & Central Excise, is hereby ordered with immediate effect and until further orders:-...

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GST E-Invoice system enabled for taxpayers having turnover exceeding Rs. 100 cr

NA (29/10/2020)

1. e-Invoice System is enabled on Trial sites ( for APIs & Offline tools) for taxpayers with PAN based turnover more than Rs. 100 Cr. in a financial year (https://einv-apisandbox.nic.in ,    https://einvoice1-trial.nic.in). e-Invoice API Access Mechanism Tax Payers with Aggregate Turnover of Company more than Rs. 500 Crores Tax Paye...

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CBIC notifies extended due date of GSTR-9, GSTR-9A, GSTR-9C

Notification No. 80/2020–Central Tax [G.S.R. 679(E)] (28/10/2020)

Vide Notification No 80/2020 dated 28.10.2020 CBIC extends the due date u/s 44 of CGST Act 2017 for filing of Annual Return (FORM GSTR-9/GSTR-9A) and Reconciliation Statement (FORM GSTR-9C) for Financial Year 2018-19 from 31st October 2020 to 31st December, 2020. Ministry Of Finance (Department Of Revenue) (Central Board of Indirect Taxes...

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Residual action by CGST Commissionerates in respect of Adverse Orders of HCs

F.No.276/262/2015-CX.8A (Pt. III) (27/10/2020)

References have been received in the Board regarding the action required to be taken by CGST Commissionerates in respect of adverse orders of Hon’ble High Courts, wherein the taxpayer is assigned to the respective State tax administration....

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Weekly newsletter from Chairman, CBIC dated 26/10/2020

Notification No. D.O.No.38/CH(IC)/2020 (26/10/2020)

Ministry of Finanace Department of Revenue Central Board of Indirect Taxes & Customs North Block, New Delhi-110001 Tel. No. : + 91-11-23092849, Fax No. : + 91-11-23092890 E-Mail : ajit.m@gov.in Date: 26/October, 2020 D.O.No.38/CH(IC)/2020 The use use of IT products in enhancing our service delivery has been a major theme in my recent ...

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Significant Changes in GST Forms notified on 15th October, 2020

The Ministry of Finance on 15th October, 2020 notified various notifications incorporating various changes to the CGST Act and CGST Rule. In this Article we will discuss the various amendments made in GST Forms. Notification No. 74/2020- Central Tax Dated 15th October, 2020 This notification revised the due date for filing of GSTR-1 for s...

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9 New changes in GST on the occasion of Navratri

et’s study 9 major updates in GST, which are important for the taxpayers to take note of. Due to future changes & implementation of e-invoicing, it seems that's the GST department is willing to play Virtual Dandiya with a great enthusiasm with the taxpayers....

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Gist of Changes in GST Compliance – 15.10.2020

The Scheme of New returns was designed to be implemented by 1st Oct 2020 and accordingly the present scheme of GST return filing was mandated till 30th September 2020. However, due to delay in system changes and situations arising on account of COVID-19 the present scheme of filing of returns is continued which is explained below....

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CBIC new Notifications – GST Returns & compliances

Consequent to the recommendations made by GST Council in its 42nd meeting held on 5th October,2020 the Govt. has issued a number of notifications giving effect to the recommendations. The notifications are summarised below- 1. Due dates for filing GSTR1  Notification No. 74/2020 – Central Tax dated 15.10.2020 Those registered persons w...

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Notification of due dates for GST returns and Other Updates

Article contains summary of GST Notification No. 74/2020-Central Tax to 79/2020-Central Tax and Notification No. 6/2020 – Integrated Tax all dated 15th October 2020.  Notification 74 to 76 Notifies due date of GSTR 3B and GSTR 1 for the period deom October 2020 to March 2021. Notification 77 specifies that Filing of Annual Return in [&...

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Summary of GST Notification No 74,75,76,77,78,79/2020-Central Tax

Notification No 74,75,76,77,78,79/2020-CGST (15//1/0/20)

The ministry of Finance on 15/10/2020 notified 6 notifications incorporating various changes to the CGST Act and CGST Rule. In this Article we will discuss the notifications with reference to the original act or rules. 1.Notification No 74/2020-Central Tax This notification revised the due date for filing of GSTR-1 for small tax payer who...

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Gist of GST Notifications Issued on 15th Oct 2020

In the 42nd GST Council series of measures have been announced on the due date and increasing the existing threshold from Rs 1.5 Crores to Rs 5.00 Crores for GST Returns filing as part of increasing the ease of doing business. Notification No 74/2020 – Central Dated 15th Oct 2020 All the registered taxpayers who […]...

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CBIC exempt CGST on satellite launch services

Notification No. 05/2020-Central Tax (Rate) [G.S.R. 643(E).] (16/10/2020)

To amend notification No. 12/2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020. Notification No. 05/2020 – Central Tax (Rate) dated 16th October, 2020. Government of India Ministry of Finance (Department of...

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CBIC exempt UTGST on satellite launch services

Notification No. 05/2020-Union Territory Tax (Rate) [G.S.R. 645(E).] (16/10/2020)

To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020. Notification No. 05/2020 – Union Territory Tax (Rate) Dated 16th October, 2020. Government of India Ministry of Finance [...

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CBIC exempt IGST on satellite launch services

Notification No. G.S.R. 644(E) (16/10/2020)

To Amend No.9/2017- Integrated Tax (Rate), dated the 28th June, 2017 So As To Exempt Satellite Launch Services Provided By ISRO, Antrix Co. Ltd And NSIL As Recommended By GST Council In Its 42nd Meeting Held On 05.10.2020. Notification No. 05/2020- Integrated Tax (Rate) dated 16th October, 2020. Government of India Ministry of Finance (D...

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Highlights of various notifications issued by CBIC on 15.10.2020

A flurry of notifications hasbeen issued by the CBIC yesterday on various aspects from return filing to HSN code requirement. A brief summary of them all is as below: Notification No. 74/2020 –Central Tax: The registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial ...

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Summary of notifications under GST issued on 15.10.2020

Brief update on the notifications under GST issued by the Government on 15.10.2020 The government has come up with the various notifications for prescribing the due dates for filing GSTR 1 & GSTR 3B , providing exemptions to certain category of persons from filing GSTR 9,GSTR-9A & GSTR-9C, mandating a registered person for mention...

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GST Audit relaxation to SMEs to continue in FY 2019-20

Notification No. 79/2020-Central Tax [G.S.R. 639(E)] (15/10/2020)

Notification No. 79/2020 – Central Tax Dated: 15th October, 2020. For the financial year 2018-2019 and 2019-2020, every registered person whose aggregate turnover exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconcil...

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HSN Code Mandatory irrespective of Turnover from 01.04.2021

Notification No. 78/2020-Central Tax [G.S.R. 638(E)] (15/10/2020)

The 1st Proviso to Rule 46 of CGST Rules 2017 has been amended, vide Notification No.79/2020-CT dated 15-10-2020, for declaration of HSN code in invoice. Under this amended Proviso, Notification No. 78/2020 – Central Tax, dated 15.10.2020 has been issued to make HSN code mandatory up to 4 digits in the B2B invoices with effect […...

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Optional annual GST return filing benefit extended to FY 2019-20

Notification No. 77/2020-Central Tax/G.S.R. 637(E) (15/10/2020)

Notification No. 77/2020 – Central Tax dated 15-10-2020 Optional filing of Annual Return extended to FY 2019-20– CBIC extends benefit of optional filing of annual return for registered persons whose aggregate turnover in a financial year does not exceed Rs 2 crore, for FY 2019-20 as well. The benefit was already there for Financia...

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CBIC notifies GSTR-3B due date for October 2020 to March 2021

Notification No. 76/2020-Central Tax/G.S.R. 636(E) (15/10/2020)

GSTR -3B due date for October 2020 to March 2021- The Government notified that GSTR-3B for the period from October 2020 to March 2021. The due date is on or before 22 nd day of the month succeeding such month if the taxpayers having an aggregate turnover of up to Rs. 5 crores in the […]...

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CBIC notifies GSTR-1 due date for dealers with T.O. exceeding ₹ 1.5 Cr

Notification No. 75/2020-Central Tax/G.S.R. 635(E) (15/10/2020)

GSTR-1 due date for taxpayers with turnover above Rs.1.5 crore – Vide Notification No. 75/2020 – Central Tax Dated: 15th October, 2020, the due date for furnishing FORM GSTR-1 for each of the months from October, 2020 to March, 2021 by tax payers having aggregate turnover of more than 1.5 crore rupees in the preceding […]...

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CBIC notifies GSTR-1 due date for dealers with T.O. < Rs. 1.5 Cr

Notification No. 74/2020-Central Tax/G.S.R. 634(E) (15/10/2020)

GSTR-1 due date for taxpayers with turnover below Rs. 1.5 crore- The Government has prescribed the due date for furnishing FORM GSTR-1 for the tax payers having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year., for quarter October, 2020 to December, 2020 to be 13th […]...

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HSN Code on GST Tax Invoice Mandatory wef 01st April 2021

Notification 06/2020–Integrated Tax [G.S.R. 640(E)] (15/10/2020)

Notification 06/2020–Integrated Tax dated 15.10.2020- This notification mandates a registered person to mention the HSN Code for the all products sold the HSN Digits to be mentioned are as under. The only exemption is given to the registered persons having turnover less than 5 Crores is that they need not mention the HSN code in the...

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Special Window to States for meeting GST Compensation Cess shortfall

Release ID: 1664833 (15/10/2020)

Under Option-I States were to be provided a Special Window of Borrowing of ₹1.1 lakh cr, and over and above that, an authorisation for additional Open Market Borrowings of 0.5% of their GSDP....

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GoI borrowing calendar modified to meet GST Compensation Cess shortfall

Release ID: 1664946 (15/10/2020)

To operationalize the Special Window to States for meeting the GST Compensation Cess shortfall of` ₹1,10,000 crore the GoI borrowing calendar is being modified in consultation with RBI. For the remaining period of the fiscal year 2020-21 (October 19, 2020 to March 31, 2021) GoI will  borrowan aggregate amount of  ₹ 4,88,000 crore. T...

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Shortfall due to GST implementation – Tamil Nadu goes for Option-1

Release ID: 1664365 (14/10/2020)

Tamil Nadu goes for Option-1, gets permission to borrow an additional amount of Rs 9,627 crore. 21 States now allowed to mobilize Rs.78,452 crore in addition to Rs 1.1 lakh crore to meet the shortfall arising out of GST implementation...

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Twenty States allowed to mobilize Rs. 68,825 crore

The Department of Expenditure, Ministry of Finance, has today granted permission to 20 States to raise an additional amount of Rs.68,825 crore through open market borrowings....

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Weekly newsletter from Chairman, CBIC dated 12/10/2020

D.O. No. 36/CH(IC)/2020 (12/10/2020)

We are on the verge of a festival season while our fight against Covid-19 continues unabated even after almost eight months. Our Hon'ble Prime Minister has launched a campaign on 8th October 2020 for a Jan Andolan on Covid-19. It calls for appropriate behaviour from citizens, especially in view of the upcoming festivals in the winter seas...

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CBIC clarifies CGST ITC Rule 36(4) for Feb, 2020 to Aug, 2020

Circular No. 142/12/2020- GST (09/10/2020)

Condition made under sub-rule (4) of rule 36 of the CGST Rules shall apply cumulatively for the tax period February, March, April, May, June, July and August, 2020 and that the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months....

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Not to report values pertaining to FY 2017-18 in GSTR-9 for 2018-19

Release ID: 1663175 (09/10/2020)

Certain representations have been received stating that the auto populated GSTR 9 for the year 2018-19 (Tables 4, 5, 6 and 7) also includes the data for FY 2017-18. However, this information for FY 2017-18 has already been furnished by the taxpayers in the annual return (GSTR9) filed for FY 2017-18 and there is no mechanism to show the sp...

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8 Recommendations of the 42nd GST Council Meeting

Release ID: 1661827 (05/10/2020)

Ministry of Finance Recommendations of the 42nd GST Council Meeting Posted On: 05 OCT 2020 The 42nd GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman through video conferencing here today. The meeting was also attended by Union Minister of State for Finance & Corporate Affa...

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Roll out of GST e-invoice initiative is a success: CBIC Chairman

Instructions No. D.O.No. 35/CH(IC)/2020 (05/10/2020)

It is also a matter of satisfaction that the roll out of the e-invoice initiative on 01/10/2020 for businesses with turnover above Rs. 500 crores has been a success. In three days, as of 03/10/2020, more than 26,000 distinct taxpayers have generated upwards of 24 lakh IRNs (Invoice Reference Number). This would benefit the taxpayer by red...

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GST Revenue collection for September, 2020

Release ID: 1660608 (01/10/2020)

The gross GST revenue collected in the month of September, 2020 is ₹ 95,480 crore of which CGST is ₹ 17,741 crore, SGST is ₹ 23,131 crore, IGST is ₹ 47,484 crore (including ₹ 22,442 crore collected on import of goods) and Cess is ₹7,124 crore (including ₹ 788 crore collected on import of goods)....

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CBIC notifies special procedure for issuance of GST e-Invoices till 31.10.2020

Notification No. 73/2020-Central Tax/G.S.R. 613(E). (01/10/2020)

Special procedure for issuance of E-invoice till 31.10.2020- The Government has notified special procedure under Sec 148 of CGST Act 2017 to the registered persons who have prepared tax invoice in a manner other than the manner specified under sub-rule (4) of rule 48 of the CGST Rules 2017. As per this special procedure , […]...

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GST Annual Return due date extension & E-Invoice Compliance relaxation

Extension of date for furnishing Annual Return and One time relaxation of E-Invoice Compliance vide Notification No. 69/2020 – Central Tax to 72/2020 – Central Tax dated 30-09-2020 and Exemption Notification No. 04/2020-Integrated Tax – Rate etc. Sl. No Notification No Date Summary of Notification 1 69/2020 – Central Tax 30-09...

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CBIC extends exemption on 2 type of transportation Services

Notification No. 04/2020-Central Tax (Rate) [G.S.R. 604(E)] (30/09/2020)

CBIC extends exemptions on supply Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India and Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India under CGST Act till 30th […]...

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GST E-Invoice- CBDT amends rules related to IRN & QR Code

Notification No. 72/2020-Central Tax [G.S.R. 603(E)] (30/09/2020)

Quick Reference code, having embedded Invoice Reference Number (IRN) in it, in case invoice has been issued in the manner prescribed under sub-rule (4) of rule 48....

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Dynamic QR Code on B2C invoices requirement deferred to 01.12.2020

Notification No. 71/2020-Central Tax [G.S.R. 602(E)] (30/09/2020)

Implementation of requirement of Dynamic QR Code on B2C invoices deferred to 1st December 2020. Notification 71/2020-Central Tax dated 30.09.2020 issued. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 71/2020–Central Tax New Delhi, the 30th September, 2020 G.S.R. 602(E).—In e...

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CBIC extends UTT exemption on 2 type of transportation Services

Notification No. 04/2020-Union Territory Tax (Rate) [G.S.R. 606(E)] (30/09/2020)

Notification No. 04/2020 – Union Territory Tax (Rate)– dated 30th September, 2020- CBIC extends exemptions on supply Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India and Services by way of transportation of goods by a vessel from customs station of cl...

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CBIC extends IGST exemption on 2 type of transportation Services

Notification No. 04/2020-Integrated Tax (Rate) [G.S.R. 605(E)] (30/09/2020)

Notification No. 04/2020 – Integrated  Tax (Rate)– dated 30th September, 2020- CBIC extends exemptions on supply Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India and Services by way of transportation of goods by a vessel from customs station of clear...

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CBIC amends rules related to E-Invoice Under GST

Notification No. 70/2020-Central Tax [G.S.R. 596(E)] (30/09/2020)

CBIC notifies registered person, other than a Special Economic Zone unit and those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in  any preceding financial year from 2017-18 onwards exceeds Five hundred crore rupees, as a class of registered person who shall prepare invoice [&hell...

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CBIC extends due date of GSTR-9 & GSTR 9C to 31.10.2020 (Read Notification)

Notification No. 69/2020-Central Tax [G.S.R. 595(E)] (30/09/2020)

After obtaining due clearances from the Election Commission in view of the Model Code of Conduct, Government has extended due date for furnishing Annual Return in GSTR-9 and GSTR 9C for 2018-19 from 30.09.2020 to 31.10.2020. Notification is as follows. MINISTRY OF FINANCE (Department of Revenue) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS...

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ACES-GST Application enhances efficacy of revenue augmentation measures

D.O. No. 34/CH(IC)/2020 (28/09/2020)

The ACES-GST Application is an in-house effective tool for monitoring of productivity and revenue collection through its Dashboards. Saransh Dashboards' available under Saksham monitors Log-in by the GST officers into the application....

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GST paid under Reverse charge is eligible for certification

File No. REV03-14023/3/2018-AC - ENFT - CCT (27/08/2020)

Andhra Pradesh: Clarification on whether the eligibility of tax paid under Reverse charge, under GST is eligible for certification of payment of Tax for the purpose of reimbursement under Industrial Investment Promotion Policy, 2015-20....

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Analysis of GST Notification No 66,67 & 68 of 2020- Central Tax

Notification No 66,67 and 68 of 2020- Central Goods or Service Tax (21//0/9/20)

The Central Board of Indirect Taxes and Customs (CBIC) on 21st September of 2020 notified 3 Notifications in the official gazette. The purpose of the Notifications is to incorporate the decisions taken in the GST council meeting for reduction of late fees for filing of return. In this article we will discuss the notification and […...

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Late fees capped at Rs. 500 for delay in filing Form GSTR 10

Notification No. 68/2020–Central Tax [G.S.R. 573(E)] (21/09/2020)

Late fees capped at Rs. 500 for delay in filing Final Return in Form GSTR 10 if it is filed between 22/09/2020 to 31/12/2020 vide Notification No. 68/2020 – Central Tax dated 21st September, 2020. A taxpayer whose GST registration has either been cancelled or surrendered is required to file GSTR-10. Rs. 500 is sum […]...

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Late fees capped at Rs. 500 for delay in filing Form GSTR-4

Notification No. 67/2020-Central Tax [G.S.R. 572(E)] (21/09/2020)

Late filling fees in case of delayed filing of GSTR-4 for the period July 2017 to March 2019 has been waived off fully in case of NIL tax liability and restricted to Rs. Rs 500 (Rs. 250 CGST + Rs. 250 SGST) per return in other case if Assessee furnishes the said return between the […]...

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GST: Time limit for issuing invoices in specified cases extended

Notification No. 66/2020-Central Tax [G.S.R. 571(E)] (21/09/2020)

The time limit for issuing invoices in case of goods being sent or taken out of India on approval for sale or return, for the period from March 20, 2020 to October 30, 2020 has been extended to October 31, 2020 vide Notification No. 66/2020-Central Tax dated 21st September, 2020. Also Read: 1 » Late […]...

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CGST Chennai detected Rs. 107 crore GST credit fraud

D.O.No.33/CH(IC)/2020 (21/09/2020)

The CGST Chennai Outer Commissionerate has detected Rs. 107 crore GST credit fraud based on fake invoices valued at Rs. 740 crore issued through fictitious companies....

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Bihar Settlement of Taxation Disputes (Second) Rules, 2020

S.O. 167 (21/09/2020)

Bihar Gazette Published by Government of Bihar Patna, The 21st September 2020 S.O. 167, dated 21st September 2020–In exercise of the power conferred by sub-section (1) of section 6 of the Bihar Settlement of Taxation Disputes Ordinance, 2020, the Governor of Bihar is pleased hereby to make the following rules, namely:– 1. Short title,...

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Blocking of credits under Rule 86A ­procedure to follow

Circular No. 8/2020 (21/09/2020)

Clarifications have been sought by the Joint Commissioners of Territorial Divisions based on the inputs of the Authorised Officer under Rule 86A while undertaking blocking of credit under the said rule. Broadly, the issues faced by them are classifed as below:...

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Maharashtra GST (Amendment) Act, 2020

Notification No. Maharashtra Act No. XXII of 2020 (16/09/2020)

MAHARASHTRA ACT No. XXII OF 2020. Dated the 16th September 2020 (English) In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Goods and Services Tax (Amendment) Act, 2020 (Mah. Act No. XXII of 2020), is hereby published under the authority of the Governor. [&helli...

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Maharashtra GST (Second Amendment) Act, 2020

Notification No. Maharashtra Act No. XXIII of 2020 (16/09/2020)

MAHARASHTRA ACT No. XXIII OF 2020. Dated the 16th September 2020 (English) In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Goods and Services Tax (Second Amendment) Act, 2020 (Mah. Act No. XXIII of 2020), is hereby published under the authority of the [&hellip...

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GST evasion of Rs. 96.06 crore detected in Shillong

D.O.No.32/CH(IC)/2020 (14/09/2020)

Based on data analytics, the CGST Commissionerate, Shillong, detected ineligible availment of ITC by some Units primarily engaged in supply of electrical energy during the period July 2017 to March 2020. The exercise led to recovery of Rs. 44.80 crore against the detection of GST evasion of Rs. 96.06 crore....

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T. R. Ramnani appointed as member of Advance Ruling Authority, Maharashtra

No. GST.1020/C.R.84/Taxation-1 (14/09/2020)

Shri. T. R. Ramnani has been appointed as member of Advance Ruling Authority in place of Shri. A. A. Chahure. FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 14th September 2020. NOTIFICATION MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1020/C.R.84/Taxation-1.— In exercise of the...

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CBIC promotes 38 Officers to the grade of Principal Commissioner Grade

Office Order No. 104/2020 (11/09/2020)

The President of India is pleased to empanel and promote the following officers to the grade of Principal Commissioner of Customs and Central Excise in the Indian Revenue Services (Customs & Central Excise), in Level 15 of the Pay Matrix (Rs. 182200 - 224100/-), against the panel years 2019 (Supplementary) and 2020 (Regular) on in situ ba...

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CBIC to roll-out Faceless Assessment at all India level by 31.10.2020

D.O.No. 31/CH(IC)/2020 (04/09/2020)

The Board has now decided to roll-out Faceless Assessment at an all India level by 31st October 2020. In the proposed schema, 11 National Assessment Centres (NACs) have been constituted. The role of NACs and coordination among them as well as the Directorates is very critical to the successful implementation of Faceless Assessment and for...

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SOP | Conduct of Search & Seizure | Section 67(2) | APGST Act 2017

Ref: CCST’s Ref.No.ENFT/CEW/E1/150/2020 (03/09/2020)

The search of a place and seizure of goods/documents/books/things is conducted in terms of Section 67(2) of APGST Act, 2017. The search and seizure, if necessary, can be conducted after conducing of inspection under Section 67(1) or otherwise. The procedural aspects are dealt under Rule 139 of APGST Rules, 2017....

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CBIC further extends Due date of GST compliance to 30.11.2020

Notification No. 65/2020–Central Tax [G.S.R. 542(E)] (01/09/2020)

Notification No. 65/2020 – Central Tax dated 01.09.2020 Seeks to extend due date of compliance by any authority which falls during the period from 20.03.2020 to 29.11.2020 till 30.11.2020. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 65/2020–Central Tax New Delhi, the 1...

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Last date to file GSTR 4 for FY 2019-20 extended to 31.10.2020

Notification No. 64/2020–Central Tax [G.S.R. 539(E).] (31/08/2020)

CBIC has announced on its Twitter Handle on 31st August 2020 that Last date to file GSTR 4 for FY 2019-20 extended to 31st October 2020. Ministry Of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) New Delhi Notification No. 64/2020–Central Tax Dated: 31st August, 2020 G.S.R. 539(E).—In exercise of the pow...

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Digitisation of records important for combating tax evasion: CBIC Chairman

D.O.No.30/CH(IC)/2020 (31/08/2020)

cross-border crimes. While the DIGIT platform is already in place for the DRI and Customs formations to capture Customs related offences, the DG Systems (Bengaluru Zonal Unit) has come out with an investigation (enforcement) sub-module under the Dispute Settlement and Resolution module of ACES­GST application that covers all activities s...

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Borrowing options to meet GST Compensation requirement for 2020-21

Release ID: 1649485 (29/08/2020)

The two borrowing options to meet the GST Compensation requirement for 2020-21 consequent to the discussions in the 41st meeting of the GST Council held on 27th August, 2020 has been communicated to States,as per the document attached with this press note, to communicate their preference within seven working days....

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Launch of GSTR-2B for the month of July 2020

Release ID: 1649520 (29/08/2020)

The GST Council, in its 39th meeting held on 14th March 2020, had recommended to adopt and implement the incremental approach of linking the present system of filing of GSTR-3B and GSTR-1 and other significant changes like enhancements in GSTR-2A and its linking to GSTR-3B....

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GSTR-2A will now display details of import of goods

Release ID: 1649521 (29/08/2020)

Two new tables have been inserted in GSTR-2A for displaying details of import of goods from overseas and inward supplies made from SEZ units / SEZ developers. Taxpayers can now view their bill of entries data which is received by the GST System (GSTN) from ICEGATE System (Customs)....

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Roll out of GST Investigation Module by CBIC – Phase-1 – Advisory

Advisory No. 11/2020 (28/08/2020)

Directorate General of Systems and Data Management, Bengaluru Zonal Unit has been given the mandate of development of Investigation (Enforcement) sub-module under the Dispute Settlement and Resolution (DSR) module of ACES-GST application. Directorate General of GST Intelligence - DGGI (then DGCEI) – CBIC is the Business owner of this su...

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Interest on Net GST Liability wef 01.09.2020- Govt notifies New Battle for Taxpayer

Notification No. 63/2020–Central Tax (25/08/2020)

CBIC notified Proviso to Section 50(1) of CGST Act, 2017 – Interest in GST to be levied on Net Tax liability w.e.f September 1, 2020 and on Gross Liability till 31st August 2020. Section 50 of CGST Act 2017 was amended by Finance (No. 2) Act, 2019 (23 of 2019) by inserting a proviso to […]...

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Revised CBIC guidelines for conduct of personal hearings in virtual mode

F.No. 390/Misc/3/2019-JC (21/08/2020)

Revised guidelines for conduct of personal hearings in virtual mode under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994 - regarding...

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Provision for Aadhar Authentication in GST Registration notified

Notification No. 62/2020–Central Tax/G.S.R. 517(E) (20/08/2020)

CBIC notifies Provision for Aadhar Authentication in GST Registration and physical verification of the place of business before GST Registration vide Notification No. 62/2020–Central Tax Dated: 20th August, 2020. Ministry of Finance (Department Of Revenue) (Central Board Of Indirect Taxes And Customs) New Delhi Notification No. 62/2020...

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Siliguri DRI seizes 26.5 Kgs of Gold valued at Rs. 14.09 Crores

D.O.No. 28/CH(IC)/2020 (17/08/2020)

The Independence Day for Siliguri DRI officers started on a high note with the seizure of 26.5 Kgs of Gold valued at Rs. 14.09 Crores. Acting on intelligence, three persons were intercepted in Brahmaputra Mail Covid-19 Express at New Delhi with 160 pcs of gold biscuits, purportedly smuggled in through the North. East....

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