Goods and Services Tax : Detailed analysis of Section 29(2)(c) of the CGST Act, covering issues related to filing returns prior to registration cancellatio...
Goods and Services Tax : Notification No. 23/2024-Central Tax reducing late fees for delayed GSTR-7 returns from Nov 2024, applicable since June 2021....
Goods and Services Tax : In every taxation system the liability of tax payable by a person has to be determined and assessed. The GST law provides for vari...
Goods and Services Tax : Stay ahead with our comprehensive guide on Financial Year End GST Checkpoints for 2024. Dont miss critical compliances and avoid p...
Goods and Services Tax : Ensure a smooth transition to the new financial year by completing crucial GST tasks. Learn about reconciliations, ITC, RCM, refun...
Goods and Services Tax : Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the ...
Goods and Services Tax : CBIC rolls out Automated Return Scrutiny Module for GST returns in ACES-GST backend application for Central Tax Officers During th...
Goods and Services Tax : Sh. Milan Tiwari, Inspector of Chennai GST Zone had developed a Web-Application named as GST Doctor which is useful for efficient ...
Goods and Services Tax : All India Federation of Tax Practitioners requested Finance Minister to extend dates of compliances for the month of March, 2021 u...
Goods and Services Tax : Attention GST Taxpayers whose Aggregate Annual Turnover for the FY 19-20 is more than Rs. 5 crore! File your Annual Return along w...
Goods and Services Tax : Andhra Pradesh High Court rules on GST penalties, emphasizing willful suppression of facts under Section 74 of the CGST Act in Sri...
Income Tax : The petitioner has filed the present petition, inter alia, impugning a notice dated 22.03.2024 issued u/s. 148A(b) of the Income T...
Goods and Services Tax : Karnataka High Court remanded matter for consideration of revocation of GST cancellation since non-filing of GST return within sti...
Goods and Services Tax : Patna High Court grants 30 days for Utkrisht Logistics to file GST returns following revocation cancellation, citing compliance wi...
Goods and Services Tax : Read about the Bihar High Court's decision confirming the cancellation of GST registration due to non-filing of returns and the pe...
Goods and Services Tax : From 2025, GST returns cannot be filed after three years from the due date. Taxpayers are advised to reconcile records and file pe...
Goods and Services Tax : GSTN restores archived return data on the portal due to trade requests. Users advised to download data before future archival....
Goods and Services Tax : Advisory for Timely Filing of GST Returns 1. It has been observed that some taxpayers faced difficulty in filing GSTR-3B of March ...
Goods and Services Tax : CBIC reduces Annual Return Late Fee as follows vide Notification No. 07/2023–Central Tax Dated: 31st March, 2023 – A. for...
Goods and Services Tax : CBIC notifies Amnesty scheme registered persons in whose cases assessment u/s 62 of CGST Act has been done on or before 28.02.2023...
The Central Board of Indirect Taxes and Customs (CBIC) has issued notifications under GST Laws to implement the recommendation of the 37th GST Council held on 20th September, 2019. More important being amendment to CGST Rules, 2019 which seeks to amend conditions to avail ITC. The summary of notifications have been given below for easy […]
Notification No. 44/2019 – Central Tax – dated 09/10/2019 As the rollout of new returns has been postponed, notification has been issued for the filing of GSTR – 3B for the months of Oct 2019 to March 2020. The date of filing of GSTR – 3B is 20th of the next month. Notification No. 45/2019 […]
CBIC has issued Notification No. 44/2019-Central Tax to Notification No. 49/2019-Central Tax on 9th October 2019 under CGST Act, 2017 Read with CGST Rules, 2017 which have great implications on the organization as a whole. Kindly find our analysis of the various Notifications; 1. Summary of GST Notifications dated 09th October 2019 Sr. No. Notification […]
The Government of India has issued several notifications (Notification No. 44/2019-Central Tax to Notification No. 49/2019-Central Tax) yesterday i.e. on 09-10-2019 for effecting several changes in the prevailing GST Rules and Law. The changes has been made either to give effect of the judicial pronouncements or to grant appropriate relief to the assessees. The crux […]
Unlike in FY 2017-18 where the assesses were provided with extension of time limit for rectifying the errors or omissions and availment of input tax credit through removal of difficulties (ROD) order no. 02/2018, the time limits for FY 2018-19 have yet been extended.
Further Changes Pursuant to The 37th GST Council Meeting in GST Law and Rules vide CBIC Central Tax notification No. 44 to 49/2019 dated 9th October 2019. Pursuant to the decisions taken at the 37th GST Council meeting, following changes have been made via issuance of notifications dated 09th October, 2019. A. DUE DATES FOR […]
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 […]
CBIC notifies Central Goods and Services Tax (Sixth Amendment) Rules, 2019 vide Notification No. 49/2019 – Central Tax dated 09-10-2019 and made some important changes as given below- 1. Rule 36(4) inserted in the CGST Rules, 2017- Input tax credit to be availed by a registered person in respect of invoices or debit notes, the […]
CBIC notifies due dates for registered persons whose principal place of business is in the State of Jammu and Kashmir for furnishing of FORM GSTR-1 for the month of August, 2019, FORM GSTR-7 for the month of July and August, 2019 and FORM GSTR-3B for the month of July and August, 2019 | Notification No. […]
Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date | Notification No. 47/2019-Central Tax Dated : 9th October, 2019 Government […]
