Notifications- Central Tax

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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