All notifications issued by Central Government on Central Goods and Service Tax
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. […]
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 […]
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 – […]
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 […]
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 within 75 days (i.e. 60 + 15 Days) of receipt of reply of notice or 30th June 2020, whichever is later.
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 […]
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 […]
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.
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 […]
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 with rule 80 […]
