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Notifications- Central Tax

Tax Invoice to have 8 digit HSN code on specified products

Notification No. 90/2020 – Central Tax [G.S.R. 747(E).] (01/12/2020)

Notification No. 90/2020 – Central Tax – Tax Invoice to have 8 digit HSN code on specified products classifying under various tariff items of Chapter 28, 29, 38 & 39 of CTA (Mainly Chemicals and Plastic items). Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notificat...

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CBIC waives Penalty for non compliance to GST Invoice QR code provisions

Notification No. 89/2020–Central Tax [G.S.R. 745(E)] (29/11/2020)

CBIC has vide Notification No 89/2020 dated 29.11.2020 waived Penalty for non compliance to QR code provisions if complied by April 01, 2021 for default during the period December 1,2020 to March 31,2021. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi, Notification No. 89/2020–Central...

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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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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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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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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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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 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 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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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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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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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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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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E-Invoice under GST for turnover above 500 crore, SEZ excluded

Notification No. 61/2020–Central Tax/G.S.R. 481(E) (30/07/2020)

E-invoicing mandatory for registered person having turnover above INR 500 Crore e-invoice under GST is applicable for assessee’s having turnover in a financial year above Rs. 500 crore with effect from October 1, 2020 and SEZ units are excluded from e-invoicing. Notification No. 61/2020–Central Tax Dated:  30th July, 2020. Irresp...

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CBIC notifies revised Format/Schema for e-Invoice under GST

Notification No. 60/2020–Central Tax/G.S.R. 480(E) (30/07/2020)

CBIC notifies vide Notification No. 60/2020–Central Tax Dated:  30th July, 2020 revised Format/Schema for e-Invoice under GST by replacing existing FORM GST INV-01 with new FORM GST INV-1. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi Notification No. 60/2020–Central Tax Dated:  ...

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GSTR-4 due date extended to 31st August 2020 for FY 2019-20

Notification No. 59/2020–Central Tax (13/07/2020)

CBIC has vide Notification No. 59/2020–Central Tax extended due date of GSTR-4 for Financial Year 2019-20 to 31st August 2020 which earlier was 15th July 2020. GSTR–4 is a GST Return which is required to be filed by a GST composition dealer. A dealer opting for the GST composition scheme is required to furnish only […]...

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Rule 67A Manner of furnishing GSTR 3B by SMS facility

Notification No. 58/2020 – Central Tax/G.S.R. 426(E) (01/07/2020)

CBIC notifies GST Rule 67A which specifies Manner of furnishing of return or details of outward supplies (Form GSTR 3B) by short messaging service (SMS) facility. Central Goods and Services Tax (Eighth Amendment) Rules, 2020. Notification No. 58/2020 – Central Tax Dated: 1st July, 2020.  Filing of Nil GSTR-1 by SMS Manner of furnishing...

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GSTR 3B Late fees restricted to Rs. 500 for return filed till 30.09.2020

Notification No. 57/2020–Central Tax [G.S.R. 424(E)] (30/06/2020)

Total amount of late fee payable for GSTR 3Bshall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil...

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Period to pass GST refund order extended

Notification No. 56/2020-Central Tax [G.S.R. 417(E).] (27/06/2020)

Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter vide Notification No. 56/2020-Central Tax Dated 27th June, 2020. Section 54(7) of CGST Act provides that final order in GST refund shall be [&hell...

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CBIC extends due date of specific compliances to 31.08.2020

Notification No. 55/2020-Central Tax [G.S.R. 416(E).] (27/06/2020)

Notification No. 55/2020- Central Tax, dated 27.06.2020– Notification under section 168A of CGST Act for extending due date of specific compliance which falls during the period from the 20th day of March, 2020 to the 30th day of August, 2020, to 31st day of August, 2020. Such Compliance Includes- (a) completion of any proceeding or [&he...

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GSTR-3B due date- August 2020- Annual turnover up to Rs. 5 crore

Notification No. 54/2020-Central Tax/G.S.R. 407(E) (24/06/2020)

CBIC extends due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore vide vide Notification No. 54/2020-Central Tax Dated 24th June, 2020. Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 54/2020-Central...

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Waiver of late fee for delay in filing GSTR-1- March to June 2020

Notification No. 53/2020-Central Tax/G.S.R. 406(E) (24/06/2020)

CBIC provides relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers vide Notification No. 53/2020-Central Tax Dated 24th June, 2020. Ministry of Finance [&helli...

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CBIC notifies one time amnesty for non furnishing of GSTR-3B

Notification No. 52/2020-Central Tax/G.S.R. 405(E) (24/06/2020)

CBIC provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020 vide Notification No. 52/2020-Central [&hellip...

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Interest rate (Feb to July 2020) for delayed filing/payment of GSTR 3B

Notification No. 51/2020-Central Tax/G.S.R. 404(E) (24/06/2020)

CBIC notifies lowered interest rate for a prescribed time for tax periods from February, 2020 to July, 2020 for delayed filing of GSTR 3B vide Notification No. 51/2020-Central Tax Dated 24th June, 2020. Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 51/2020-Central Tax New Delhi,...

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CBIC amends GST Rates under GST Composition Scheme

Notification No. 50/2020-Central Tax/G.S.R. 403(E) (24/06/2020)

CBIOC notifies  Central Goods and Services Tax (Seventh Amendment) Rules, 2020 and amended Rules 7 of the CGST Rules 2017  with a new entry for Composition tax payers who are providing services will be taxed at rate of 6% (CGST – 3% & SGST/UTGST – 3%) vide Notification No. 50/2020-Central Tax Dated 24th June, 2020. […...

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CBIC notifies 4 GST Amendment of Finance Act 2020 w.e.f. 30.06.2020

Notification No. 49/2020-Central Tax/G.S.R. 402(E) (24/06/2020)

CBIC  brings into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020 vide Notification No. 49/2020-Central Tax Dated 24th June, 2020. Extract of Sections 118, 125, 129 & 130 of Finance Act, 2020 118. Amendment of […]...

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Companies allowed to file Form GSTR-3B/GSTR-1 using EVC

Notification No. 48/2020 – Central Tax/G.S.R. 394(E) (19/06/2020)

GST Registered person who are also registered under the provisions of the Companies Act, 2013 are allowed to file Form GSTR-3B/GSTR-1 using EVC, vide Notification No. 48/2020 – Central Tax dated 19.06.2020 as follows:- Form GSTR-3B-during the period from the 21st day of April, 2020 to the 30th day of September, 2020 Form GSTR-GSTR-1 ...

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CBIC extends validity of e-way bills to 30th day of June

Notification No. 47/2020–Central Tax/G.S.R. 362(E) (09/06/2020)

CBIC extends validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June vide Notification No. 47/2020 –Central Tax Dated: 9th June, 2020. This can be summarized as follows: E-Way Bill Generated on or before Validity has Expired on […]...

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Period to pass order on GST refund application extended

Notification No. 46/2020–Central Tax/G.S.R. 361(E) (09/06/2020)

Section 54(7) of CGST Act provides that final order in GST refund cases shall be issued within sixty days from the date of receipt of application complete in all respects  but considering Pandemic CCovid-19 CBIC notified that  If GST refund order date falls between 20th March to 29th June 2020 in that case refund order can be issued wit...

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Special procedure for Merged UTs of Daman & Diu & Dadra & Nagar Haveli to continue till 31.07.2020

Notification No. 45/2020–Central Tax/G.S.R. 360(E) (09/06/2020)

CBIC extends the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli from existing 31st day of May, 2020 to 31st day of July, 2020 vide Notification No. 45/2020 –Central Tax Dated: 9th June, 2020. Ministry Of Finance (Department Of Revenue) (Central […]...

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GSTR-3B EVC filing & Filing by SMS effective from 08.06.2020

Notification No. 44/2020–Central Tax [G.S.R. 357(E).] (08/06/2020)

CBIC vide Notification No. 44/2020-Central Tax dated 08.06.2020 notifies that GSTR-3B EVC Verification and furnishing of return by SMS are effective from 08.06.2020. Effecting the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS has appointed the 8th day of June, 2020, as the date from which Rule 67A (Manner [&hel...

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Amendment in Section 140 of CGST Act notified wef 18.05.2020

Notification No. 43/2020–Central Tax [G.S.R. 299(E).] (16/05/2020)

Central Government hereby appoints the 18th day of May, 2020, as the date on which the provisions of section 128 of the Finance Act, 2020 shall come into force....

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Revised GSTR-3B Due dates for for UT of J&K, Ladakh notified

Notification No. 42/2020–Central Tax [G.S.R. 276(E)] (05/05/2020)

Revised Due dates notified for furnishing monthly returns in Form GSTR-3B for each of the months from November, 2019 to March, 2020 for for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir and Union territory of Ladakh vide Notification No. 42/2020–Central Tax dated 5th May, 2020. GSTR ...

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GST annual return filing date for FY 2018-19 extended till 30.09.2020

Notification No. 41/2020–Central Tax [G.S.R. 275(E)] (05/05/2020)

CBIC Further Extends due date for furnishing GST annual return/reconciliation Statement (GSTR9 / GSTR 9C) for financial year 2018-2019 to 30th September, 2020 vide Notification No. 41/2020–Central Tax dated 5th May, 2020. GST Annual return for 2018-19: Last date for filing GST annual return specified under section 44 of CGST Act read wi...

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CBIC extends validity of e-way bills till 31.05.2020

Notification No. 40/2020–Central Tax [G.S.R. 274(E)] (05/05/2020)

Notification No. 40/2020–Central Tax-  CBIC extends validity of e-way bills till 31.05.2020 for all those e-way bills which were generated on or before 24.03.2020 and had expiry between the period from 20.03.2020 to 15.04.2020. Ministry of Finance (Department of Revenue) (Central Board Of Indirect Taxes And Customs) Notification No. 40...

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New GST registration post appointment of IRP/RP by 30.06.2020

Notification No. 39/2020–Central Tax [G.S.R. 273(E)] (05/05/2020)

Notification No. 39/2020–Central Tax- New GST Registration for corporate debtors undergoing corporate insolvency resolution process. Time limit for registration extended due to covid by substituting the following to para 2- Registration.- The said class of persons shall, with effect from the date of appointment of IRP / RP, be treated a...

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GSTR 3B- Nil Return by SMS- Companies can file through EVC

Notification No. 38/2020–Central Tax [G.S.R. 272(E)] (05/05/2020)

Notification No. 38/2020–Central Tax-  GSTR-3B can be filed through EVC till 30.06.2020 in case of registered person being Company. NIL GSTR3B Return allowed to be filed by SMS. CBIC has enabled the facility to file GSTR-3B through Electronic Verification Code (EVC) and Short Message Service (SMS) to ease the compliance procedure under...

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CBIC notifies effective date for Rule 87(13) & Form GST PMT09

Notification No. 37/2020–Central Tax [G.S.R. 266(E)] (28/04/2020)

CBIC notifies 21st day of April, 2020 asthe date from which Rule 87(13) of CGST Rules  & Form GST PMT-09  will comes into effect.  After this rule comes into effect a registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash […]...

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CBIC extends due date for furnishing GSTR-3B for May 2020 Month

Notification No. 36/2020-Central Tax [G.S.R. 236(E)] (03/04/2020)

CBIC extends due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020 vide Notification No. 36/2020- Central Tax, dated 03.04.2020 Extended due date for filing of return in Form GSTR-3B in a staggered manner for the month of May, 2020 is  as under:- Class of Taxpayers Revised Due Date Registered […]...

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

Notification No. 35/2020-Central Tax [G.S.R. 235(E)] (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 which falls during the […]...

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Due date to furnish CMP-08 & GSTR-4 extended for March Quarter

Notification No. 34/2020-Central Tax [G.S.R. 234(E)] (03/04/2020)

Notification No. 34/2020- Central Tax, dated 03.04.2020 -Extension of due date of furnishing statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020 till the 7th day of July, 2020 and filing FORM GSTR-4 for the financial year ending 31st March, 2020 till the 15th [&helli...

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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 same are furnished on […]...

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Conditional waiver of late fee for delay in furnishing FORM GSTR-3B

Notification No. 32/2020-Central Tax [G.S.R. 232(E)] (03/04/2020)

Notification No. 32/2020- Central Tax, dated 03.04.2020- Notification under section 128 of CGST Act for waiver of late fee for delay in furnishing returns in FORM GSTR-3B for the tax periods of February, 2020 to April, 2020 provided the return in FORM GSTR-3B by the date as specified in the Notification. Seeks to provide relief […]...

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Lower GST interest Rate only on timely filing of FORM GSTR-3B

Notification No. 31/2020-Central Tax [G.S.R. 231(E)] (03/04/2020)

Notification No. 31/2020- Central Tax, dated 03.04.2020- A lower rate of interest of NIL for first 15 days after the due date of filing return in FORM GSTR-3B and @ 9% thereafter is notified for those registered persons having aggregate turnover above Rs. 5 Crore and NIL rate of interest is notified for those registered […]...

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GST Composition Scheme for FY 2020-21 can be opted till 30.06.2020

Notification No. 30/2020-Central Tax [G.S.R. 230(E)] (03/04/2020)

Notification No. 30/2020- Central Tax, dated 03.04.2020- Amendment in the CGST Rules so as to allow taxpayers opting for the Composition Scheme for the financial year 2020-21 to file their option in FORM CMP-02 till 30th June, 2020 and to allow cumulative application of the condition in rule 36(4) for the months of February, 2020 [&hellip...

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CBIC notifies GSTR-3B with due dates for April 2020 to September 2020

Notification No. 29/2020–Central Tax (23/03/2020)

CBIC prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 vide Notification No. 21/2020 – Central Tax Dated- 23rd March, 2020. Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 29/2...

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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-Central Tax Dated- 23rd March, 2020. Due...

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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-Central Tax Dated- 23rd March, 2020. Form No...

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Due date of Monthly GSTR-3B (July 19 – Sep 19) extended for erstwhile J&K State

Notification No. 26/2020-Central Tax [G.S.R. 209(E)] (23/03/2020)

CBIC extends due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020 vide Notification No. [&h...

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Due date of Monthly GSTR-3B (Oct 19 – Feb 20) extended for erstwhile J&K State

Notification No. 25/2020-Central Tax [G.S.R. 208(E)] (23/03/2020)

CBIC extends due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020 vide Notification No. 25/2020-Central Tax Dated- 23rd March, 2020. Extended due [&hel...

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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 for furnishing GSTR-1 are as follows:- Fo...

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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 year, for each of the months from [&helli...

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Due date of Monthly GSTR-1 (Oct 19 to Feb 20) extended for erstwhile J&K State

Notification No. 22/2020-Central Tax [G.S.R. 205(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, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February [&hel...

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Due date to furnish Dec-19 Quarter GSTR-1 extended for erstwhile State of J&K

Notification No. 21/2020-Central Tax [G.S.R. 204(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 or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020 vide Notification No. 21/2020 – Central Tax [&h...

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Due date for furnishing GSTR-7 extended for erstwhile State of J&K

Notification No. 20/2020-Central Tax [G.S.R. 203(E)] (23/03/2020)

CBIC extends due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020 vide Notification No. 20/2020 – Central Tax Dated- 23rd March, 2020. Extended due dates for furnishing GSTR-7 are [&...

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Persons other than individuals who must do Aadhaar authentication for GST Registration

Notification No. 19/2020–Central Tax [G.S.R. 202(E)] (23/03/2020)

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 signato...

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Aadhaar number authentication must for GST registration wef 01.04.2020

Notification No. 18/2020-Central Tax [G.S.R. 201(E)] (23/03/2020)

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...

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CBIC specifies class of persons exempt from aadhar authentication

Notification No. 17/2020-Central Tax [G.S.R. 200(E).] (23/03/2020)

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. 17/2...

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Central Goods and Services Tax (Third Amendment) Rules, 2020

Notification No. 16/2020-Central Tax [G.S.R. 199(E).] (23/03/2020)

Central Government notifies Central Goods and Services Tax (Third Amendment) Rules, 2020 to further amend Central Goods and Services Tax Rules, 2017 ...

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GSTR-9 & GSTR-9C due date extended to 30.06.2020 for FY 2018-19

Notification No. 15/2020-Central Tax [G.S.R. 198(E)] (23/03/2020)

CBIC extends time limit for furnishing of the annual return (GSTR-9 and GSTR-9C) specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020 vide Notification No. 15/2020-Central Tax Dated  23rd March, 2020....

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Deferment of implementation date of QR Code

Notification No. 14/2020–Central Tax [G.S.R. 197(E)] (21/03/2020)

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....

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GST E-Invoice exemption & Deferment of implementation date notified

Notification No. 13/2020–Central Tax [G.S.R. 196(E)] (21/03/2020)

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 ...

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Exemption from filing CMP-08 / GSTR-1 if filed GSTR-3B for FY 2019-20

Notification No. 12/2020–Central Tax [G.S.R. 195(E)] (21/03/2020)

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, s...

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Special GST procedure for corporate debtors undergoing insolvency resolution process

Notification No. 11/2020–Central Tax [G.S.R. 194(E)] (21/03/2020)

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 ...

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Special procedure for Merged UTs of Daman & Diu & Dadra & Nagar Haveli

Notification No. No. 10/2020–Central Tax [G.S.R. 193(E)] (21/03/2020)

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 Di...

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Govt exempts foreign airlines from furnishing Form GSTR-9C

Notification No. 09/2020– Central Tax [G.S.R. 179 (E)] (16/03/2020)

Govt exempts foreign airlines from furnishing reconciliation Statement in Form GSTR-9C if they  have complied with the sub-rule (2) of rule 4 of the Companies (Registration of Foreign Companies) Rules, 2014 vide Notification No. 09/2020– Central Tax dated-16th March, 2020. Exemption from furnishing GSTR-9C:– The said persons shal...

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Govt notifies value of supply of lottery for GST

Notification No. 08/2020-Central Tax [G.S.R. 147(E).] (02/03/2020)

The value of supply of lottery shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the Organising State, whichever is higher. Organising State has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of […]...

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Due date of GSTR-9 / GSTR-9C for UP corrected to 7th February 2020

Notification No. G.S.R. 85(E) / CORRIGENDUM to Notification No. 06/2020-Central Tax (04/02/2020)

CBIC has announced extension of due date for Form GSTR-9 / GSTR-9C for Financial Year 2017-18 on Twitter on 31.01.2020. As per twitter Twitter due date was extended to 07th February 2020 but when Taxpayer of Uttar Pradesh (UP) read Notification No. 06/2020-Central Tax, dated the 03rd February, 2020 in this regard they were shocked, [&hell...

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CBIC notifies due date of GSTR 3B for January, February & March 2020

Notification No. 07/2019–Central Tax [G.S.R. 83(E)] (03/02/2020)

CBIC issues Notification No. 07/2019–Central Tax  dated 3rd February, 2020 to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner for the months of January, 2020, February, 2020 and March, 2020. The last date for filing of GSTR-3B for the taxpayers having annual turnover of Rs 5 crore and above […]...

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Extension of Extension- Due date of Form GSTR-9/GSTR-9C extended

Notification No. 06/2020-Central Tax [G.S.R. 82(E)] (03/02/2020)

CBIC extends the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018 Notification No. 06/2020-Central Tax dated 03rd February 2020 in a staggered manner for different groups of States to 5th and 7th February 2020. Here it is interesting to note that CB...

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Appointment of Revisional Authority | CGST Act, 2017 | Section 108

Notification No. 05/2020–Central Tax/G.S.R. 28(E) (13/01/2020)

CBIC authorises following as Revisional Authority under section 108 of Central Goods and Services Tax Act, 2017 vide Notification No. 05/2020-Central Tax dated 13th January, 2020- (a) the Principal Commissioner or Commissioner of Central Tax for decisions or orders passed by the Additional or Joint Commissioner of Central Tax; and (b) the...

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Extention of due date to file GSTR1 returns without late fees

Notification No. 04/2020–Central Tax/G.S.R.26(E) (10/01/2020)

There has been extension in period of the one-time amnesty scheme to 17th January 2020, between which GSTR-1 returns filled by taxpayers for the period starting from July 2017 to November 2019, would be subject to no late fees liability. Late fee payable under section 47 of the CGST Act was waived for the registered […]...

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CBIC amends transition plan for UTs of J&K and Ladakh

Notification No. 03/2020–Central Tax [G.S.R. 5(E).] (01/01/2020)

Notification No. 03/2020–Central Tax dated 01st January, 2020 i. Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh. ii. Taxpayer has an option to transfer the input tax credit (ITC) from the registered GSTIN, till the 31st December, 2019 30th October, 2019 in [&h...

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CBIC prescribes schema for e-invoices under GST

Notification No. 02/2020–Central Tax [G.S.R. 4(E).] (01/01/2020)

Notification No. 02/2020 – Central Tax dated 01st January, 2020 i. Amendments to CGST Rules, 2017  to prescribe a schema for e-invoices which has been made optional from 01.01.2020. ii. In case of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal [&hel...

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CBIC notifies Sections of CGST Act 2017 Applicable from 01.01.2020

Notification No. 01/2020–Central Tax [G.S.R. 2(E)] (01/01/2020)

Notification No. 01/2020 – Central Tax dated 1st January, 2020– CBIC notifies Sections of CGST Act 2017 Applicable from 01.01.2020 which brings into force certain provisions of the Finance (No. 2) Act, 2019 amending the CGST Act, 2017. The provisions of sections 92 to 112 (Amendments to CGST Act, 2017), except section 92 (Pertaini...

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Form GSTR 7 date extended for Assam, Manipur and Tripura

Notification No. 78/2019 –Central Tax [G.S.R. 957(E).] (26/12/2019)

CBIC extends the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019 vide Notification No. 78/2019 – Central Tax Dated: 26th December, 2019. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notifica...

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Form GSTR 3B date extended for Assam, Manipur and Tripura

Notification No. 77/2019–Central Tax [G.S.R.956(E).] (26/12/2019)

CBIC extends the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019 vide Notification No. 77/2019 – Central Tax Dated: 26th December, 2019. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Cust...

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Form GSTR 1 Date extended for Nov 19 for Assam, Manipur & Tripura

Notification No. 76/2019 –Central Tax [G.S.R. 955(E)] (26/12/2019)

CBIC extends the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019 vide Notification No. 76/2019 – Central Tax Dated: 26th December, 2019. Government of India Ministry of Finance (Department of Revenue)...

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Rule 86A Conditions of use of amount available in electronic credit ledger

Notification No. 75/2019–Central Tax [G.S.R. 954(E).] (26/12/2019)

CBIC amends CGST Rules and restricted the amount of eligible Input Tax credit to 10% from earlier 20% in case of Mismatch. It also inserted new 86A. Conditions of use of amount available in electronic credit ledger. CBIC further added a clause to rule 138E. (Notification No. 75/2019 – Central Tax Dated: 26th December, 2019- […]...

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CBIC waives late fees for non- filing of FORM GSTR-1

Notification No. 74/2019 -Central Tax [G.S.R. 953(E).] (26/12/2019)

Late fee waiver for furnishing GSTR-1 for the period July-2017 to November-2019 up to 10th January 2020 CBIC waives late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019 vide  Notification No. 74/2019 – Central Tax Dated: 26th December, 2019. Government has notified that the amount of late fee payable shall [&helli...

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

Notification No. 73/2019–Central Tax [G.S.R. 943(E).] (23/12/2019)

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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