GSTR 1

Relaxations in GST Compliances Due to Covid 2019- Part 1

Goods and Services Tax - Central Government has provided various relaxations on payment and in filing of returns which, inter alia include allowing delayed payment of taxes, lower or nil rate of interest, extension of due dates for payment of GST and filing of GST returns etc....

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GSTR 3B and GSTR 1 Due Dates March 20 onwards | Covid 19 Disruptions

Goods and Services Tax - Government has implemented following relief measures provided by the press releases due to the spread of Novel Corona Virus (COVID-19): 1)  GSTR1 Return of Outward supplies (Notification No.- 33/2020-CT; Dated: 3 April 2020) The due dates of furnishing GSTR1 has not been extended however late fees have been waived, if the return is fi...

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Correction/rectification/amendment of GST Returns (GSTR 3B & GSTR 1)

Goods and Services Tax - Mistakes in GSTR-3B: Before discussing about the errors, we must know the stage at which we want to correct or modify the data in GSTR 3B. The said stages can be as follows:...

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GST | Relaxation in due dates in the wake of COVID 19

Goods and Services Tax - Please find below a brief update on various announcements made by CBIC in relation to extension in due dates and reduction in rate of interest for late payment of taxes and filing of various returns under GST. Before you go into the detailed update and preparation of revised calendar for your organisation, we would like […]...

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Updated extended GST Due Date Chart

Goods and Services Tax - Filing Dates extended for providing relief to taxpayers in view of COVID-19 pandemic- Part 1 Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings. These are notified in Notifications 30/2020 to 36/2020 dated 03.04.2020. Circular No. 136/06/2020-GST dated 3rd April, 2020 has been issued....

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GSTIN Advisory on Composition Scheme, GSTR-1/GSTR-3B/GST ITC-03

Goods and Services Tax - Normal and registered taxpayers who want to opt in for Composition in FY 2020-21 can apply in Form GST CMP02 till 30th June 2020. The taxpayers SHOULD NOT file any GSTR-1/GSTR-3B, for any tax period of FY 2020-21, from any of the GSTIN on the associated PAN, or else they will not be able to […]...

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Representation against Technical Glitches faced at GST Portal

Goods and Services Tax - Tax Bar Association Jodhpur (Rajasthan) has made a Representation against Technical Glitches faced at GST Portal and Request for Extension of Due Date for GSTR 1 and GSTR 9/ GSTR 9C for Financial Year 2017-18. Tax Bar Association Jodhpur (Rajasthan) Date: 11/02/2020 To, The Commissioner, CGST, Central Goods And Services Tax, Jodhpur Hon&#...

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News of Extension of Due Date of GSTR-1 and GSTR-3B is Fake

Goods and Services Tax - CBIC clarifies on Twitter that News of Extension of Due Date of GSTR-1 and GSTR-3B is Fake. Claim: Central Board of Indirect Taxes and Customs (CBIC) has further extended the GSTR-1 late fee waiver scheme to Jan 31, 2020. Reality: This is Fake News. The scheme ended on Jan 17, 2020 and has not been […]...

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CBIC clarifies on Fake new of GSTR-1 due date extension

Goods and Services Tax - CBCI has clarified on its Twitter handle that FORM GSTR-1 late fee waiver scheme has ended on 17th January 2020 and No further extension has been given. CBIC further clarified that a A fake tweet in this regard has been circulating in social media in which it is said that due date is been extended […]...

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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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HC allows Manual Rectification of Form GSTR-1

Vadehra Builders Pvt. Ltd. Vs Union of India & Anr. (Delhi High Court) - Subject to final outcome of the writ petition, we permit the petitioner to rectify the return in GSTR 1 Form for the period November, 2017  in respect of the six recipients noted in the tabulation hereinabove, by correcting their GSTIN Nos....

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Conditional waiver of late fee for delay in furnishing FORM GSTR-1

Notification No. 33/2020-Central Tax [G.S.R. 233(E)] - (03/04/2020) - Notification No. 33/2020- Central Tax, dated 03.04.2020 -Notification under section 128 of CGST Act for waiver of late fee for delay in furnishing the statement of outward supplies in FORM GSTR-1 for taxpayers for the tax periods March, 2020 to May, 2020 and for quarter ending 31st March 2020 if the...

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Due date of monthly GSTR-1 for first 6 Months of Year 2020-21

Notification No. 28/2020-Central Tax [G.S.R. 211(E)] - (23/03/2020) - CBIC prescribes the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April, 2020 to September, 2020 vide Notification No. 28/2020-...

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Due date of quarterly GSTR-1 for first 2 quarters of Year 2020-21

Notification No. 27/2020-Central Tax [G.S.R. 210(E)] - (23/03/2020) - CBIC prescribes due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year vide Notification No. 27/2020-Cent...

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Due date of Sep-19 Qtr GSTR-1 extended for erstwhile J&K State

Notification No. 24/2020-Central Tax [G.S.R. 207(E)] - (23/03/2020) - CBIC extends due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March, 2020 vide Notification No. 24/2020-Central Tax Dated- 23rd March, 2020. Extended due dates f...

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Due date of Monthly GSTR-1 (July 19 to Sep 19) extended for erstwhile J&K State

Notification No. 23/2020–Central Tax - (23/03/2020) - CBIC extends due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial y...

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Recent Posts in "GSTR 1"

Relaxations in GST Compliances Due to Covid 2019- Part 1

Central Government has provided various relaxations on payment and in filing of returns which, inter alia include allowing delayed payment of taxes, lower or nil rate of interest, extension of due dates for payment of GST and filing of GST returns etc....

Read More

GSTR 3B and GSTR 1 Due Dates March 20 onwards | Covid 19 Disruptions

Government has implemented following relief measures provided by the press releases due to the spread of Novel Corona Virus (COVID-19): 1)  GSTR1 Return of Outward supplies (Notification No.- 33/2020-CT; Dated: 3 April 2020) The due dates of furnishing GSTR1 has not been extended however late fees have been waived, if the return is fi...

Read More

Correction/rectification/amendment of GST Returns (GSTR 3B & GSTR 1)

Mistakes in GSTR-3B: Before discussing about the errors, we must know the stage at which we want to correct or modify the data in GSTR 3B. The said stages can be as follows:...

Read More

GST | Relaxation in due dates in the wake of COVID 19

Please find below a brief update on various announcements made by CBIC in relation to extension in due dates and reduction in rate of interest for late payment of taxes and filing of various returns under GST. Before you go into the detailed update and preparation of revised calendar for your organisation, we would like […]...

Read More

Updated extended GST Due Date Chart

Filing Dates extended for providing relief to taxpayers in view of COVID-19 pandemic- Part 1 Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings. These are notified in Notifications 30/2020 to 36/2020 dated 03.04.2020. Circular No. 136/06/2020-GST dated 3rd April, 2020 has been issued....

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Extended due date chart of GSTR 1 & GSTR 3B

CBIC Extended DUE DATE of filing GSTR 1 & GSTR 3B by providing Late fees waiver & relief in Interest as per Notifications issued on 03rd April 2020. Article compiles chart of GSTR 1 Due Date Extension & Late Fees Waiver and GSTR 3B Due Date Extension, Late Fees Waiver & Interest....

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No change in Due dates of GSTR 3B/ GSTR 1

It is important to note that, there is no change in due date of GSTR 3B / GSTR 1 of Feb 2020, Mar 2020, April 2020 and May 2020. Only relaxation is given in terms of Interest and Late fees, with certain condition. If returns are filed after date given, then Interest and Late will be payable from original due date....

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GSTIN Advisory on Composition Scheme, GSTR-1/GSTR-3B/GST ITC-03

Normal and registered taxpayers who want to opt in for Composition in FY 2020-21 can apply in Form GST CMP02 till 30th June 2020. The taxpayers SHOULD NOT file any GSTR-1/GSTR-3B, for any tax period of FY 2020-21, from any of the GSTIN on the associated PAN, or else they will not be able to […]...

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No Extension of Due Dates For Filing GSTR 1 & GSTR 3B

1. Government vide Notifications No. 31/2020 & 32/2020 dated 03.04 2020 has notified waiver of late fee & penalty / lower rate of interest for late filing of GSTR 1 and GSTR 3B. However, due dates for filing GSTR 1 and GSTR 3B have not been extended. 2. As per Notification No. 31/2020 , the […]...

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No GSTR 1 & GSTR 3B due date extension- Only relief from Interest & Penalty

Recently, CBIC issued the few notifications on  extension of due date of various compliance except for GSTR 1, GSTR 3B etc. due to lockdown. However, Govt. provide some relaxation like waive of late fees in case of delay filing of GST Returns , no interest or interest at reduced rate etc. Part A: For taxpayers […]...

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