All notifications issued by Central Government on Central Goods and Service Tax
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 CBIC has announced […]
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 Additional or Joint […]
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 […]
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 […]
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 […]
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 (Pertaining to […]
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 Notification No. […]
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 Customs Notification […]
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) Central […]
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- […]
