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Notifications- Central Tax

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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