Understanding the GST September 2023 Amendments
The Goods and Services Tax (GST) has been a pivotal tax reform in India since its inception in July 2017. It has not only streamlined the taxation system but also played a crucial role in the country’s economic growth. To keep pace with changing economic dynamics and to address the concerns of various stakeholders, the […]
Extended due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020.
Notification No. 41/2020 – Central Tax New Delhi, the 5 th May, 2020. G.S.R…..(E).– In exercise of the powers conferred by sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with rule 80 of the Central […]
Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017.
Notification No. 37/2020 – Central Tax New Delhi, the 28th April, 2020 G.S.R. ….(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with clause (c) of rule 9 and rule 25 of the Central Goods and Services Tax (Fourth Amendment) Rules, […]
Clarification in respect of option under section II5BAC of the Income-tax Act, 1961
F. No. 370142/13/2020-TPL Government of India Ministry of Finance Department of Rcvenue Central Board of Direct Taxes ***** Circular C 1 of 2020 New Delhi, April 13,2020 Clarification in respect of option under section II5BAC of the Income-tax Act, 1961 Section 115 BAC of the Income-tax Act, 1961 (the Act), inserted by the Finance Act, […]
Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.
Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020 Central Board of Indirect Taxes and Customs Notification No. 36/2020 – Central Tax New Delhi, the 3rd April, 2020 (For full version of notification please click the link at the bottom). The following amendments in the notification […]
Extended due date of compliance which falls during the period from “20.03.2020 to 29.06.2020” till 30.06.2020 and to extend validity of e-way bills
Seeks to extend due date of compliance which falls during the period from “20.03.2020 to 29.06.2020” till 30.06.2020 and to extend validity of e-way bills Central Board of Indirect Taxes and Customs Notification No. 35/2020 – Central Tax New Delhi, the 3rd April, 2020 (Please click the link at the bottom for full version of […]
Due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 extended till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.
Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020. Central Board of Indirect Taxes and Customs Notification No. 34/2020 – Central Tax New Delhi, the 3rd April, 2020 (Please click the link at the bottom for […]
Conditional waiver of late fee for FORM GSTR-1 for tax periods of February, 2020 to April, 2020.
Central Board of Indirect Taxes and Customs Notification No. 33/2020 – Central Tax New Delhi, the 3rd April, 2020 (Please see the full version by clicking the link given at the end. The amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, […]
Conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for February to April, 2020
Central Board of Indirect Taxes and Customs Notification No. 32/2020 – Central Tax New Delhi, the 3rd April, 2020 (please see the link below to see the full version of the notification.) The following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 76/2018– Central Tax, […]