| Notifications/Circulars |
Category : GST |
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QR code compliance exemption for B2C extended till 30th June 2021
Posted Date : 31-Mar-2021 , 08:22:48 am | Posted By: CASANSAAR
G.S.R. 223(E).—In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 89/2020 – Central Tax, dated the 29th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 745(E), d...
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CBIC issues clarification on refund related issues
Posted Date : 13-Mar-2021 , 09:11:38 am | Posted By: CASANSAAR
Various representations have been received seeking clarification on some of the issues relating to GST refunds. The issues have been examined and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”), hereby clarifies the issues detailed hereunder:...
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GST e-Invoicing mandatory if turnover exceeds Rs 50 Cr.
Posted Date : 09-Mar-2021 , 09:05:08 am | Posted By: CASANSAAR
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 05/2021–Central Tax
New Delhi, the 8th March, 2021
G.S.R. 160(E).—Inexercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department o...
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Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance
Posted Date : 25-Feb-2021 , 08:32:13 am | Posted By: CASANSAAR
Notification No. 14/2020-Central Tax, dated 21st March 2020 had been issued which requires Dynamic QR Code on B2C invoice issued by taxpayers having aggregate turnover more than 500 crore rupees, w.e.f. 01.12.2020. Further, vide Notification No. 89/2020- Central Tax, dated 29th November 2020, penalty has been waived for non-compliance of the provisions of Notification No.14/2020 – Central Tax for the period from 01st December, 2020 to 31st March, 2021, subject to the condition that the sai...
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CBIC amends Jurisdiction of Commissioner Appeals for New Delhi & Mumbai
Posted Date : 14-Jan-2021 , 09:00:01 am | Posted By: CASANSAAR
G.S.R.(E). -In exercise of the powers conferred under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Government, hereby makes the following notification further to amend the notification of the Government of India, Ministry of Finance, Department of Revenue No. 2/2017-Central Tax, dated the 19 th June, 2017, published in the Gazette of India, Extraordinary, Part II, Sect...
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Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020
Posted Date : 24-Dec-2020 , 09:32:37 am | Posted By: CASANSAAR
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), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: -
1. Short title and commencement. - (1) These rules may be called the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020...
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Waiver of late fee for FORM GSTR-4 filing in UT of Ladakh for FY 2019-20
Posted Date : 24-Dec-2020 , 09:30:40 am | Posted By: CASANSAAR
G.S.R.....(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 73/2017– Central Tax, dated the 29th December, 2017, pu...
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Govt notifies 9 Sections of Finance Act, 2020 wef 1st January 2021
Posted Date : 24-Dec-2020 , 09:28:42 am | Posted By: CASANSAAR
S.O. ...... (E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2020 (12 of 2020) (hereinafter referred to as the said Act), the Central Government hereby appoints the 1st day of January, 2021, as the date on which the provisions of sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the said Act shall come into force....
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Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021
Posted Date : 16-Dec-2020 , 09:17:50 am | Posted By: CASANSAAR
Vide Circular No.63/37/2018-GST dated 14th September, 2018 & corrigendum to the said circular dated 6th September 2019, waiver from recording of UIN on the invoices issued by retailers/other suppliers were given to UIN entities till March,2020.
2. It has been bought to the notice of the Board that the issue of non-recording of UINs has continued even after 31st March,2020. Therefore, it has been decided to give waiver from recording of UIN on the invoices issued by the retailers/suppliers...
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CBIC waives Penalty for non compliance to GST Invoice QR code provisions
Posted Date : 30-Nov-2020 , 10:18:44 am | Posted By: CASANSAAR
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi,
Notification No. 89/2020–Central Tax
Dated: 29th November, 2020
G.S.R. 745(E).—In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby waives the amount of penalty payable by any registered p...
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DGGI Rohtak arrests one more in Hisar for issuing fake invoices of ITC
Posted Date : 25-Nov-2020 , 09:50:49 am | Posted By: CASANSAAR
In pursuance of ongoing investigation of fraudulent passing of Input Tax Credit (ITC)wherein one person namely Sh. Satender Kumar Singla of Hisar was arrested on 12.11.2020,the Directorate General of GST Intelligence (DGGI), Regional Unit, Rohtak falling under Gurugram Zonal Unit has arrested one more person namely, Sh. Vikas Jain, of Jind on 23.11.2020. Sh. Vikas Jain was the proprietor of one of the firms and as a proprietor of a firm was found involved in issuing fake invoices having taxable ...
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Provisions relating to Quarterly Return Monthly Payment Scheme
Posted Date : 12-Nov-2020 , 10:49:03 am | Posted By: CASANSAAR
As a trade facilitation measure and in order to further ease the process of doing business, the GST Council in its 42nd meeting held on 05.10.2020, had recommended that registered person having aggregate turnover up to five (5) crore rupees may be allowed to furnish return on quarterly basis along with monthly payment of tax, with effect from 01.01.2021. Government has issued following notifications to implement the Scheme of quarterly return filing along with monthly payment of taxes (hereinaft...
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GST E-invoicing mandatory from 01.01.2021 if TO exceeds Rs.100 Cr
Posted Date : 12-Nov-2020 , 10:47:13 am | Posted By: CASANSAAR
G.S.R……(E). - In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2020 – Central Tax, dated the 21st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number...
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Due date for filing ITC-04 for July 2020 to September 2020 extended
Posted Date : 12-Nov-2020 , 10:44:25 am | Posted By: CASANSAAR
G.S.R….. (E):- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board, hereby extends the time limit for furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2020 to September, 2020 till the 30th day of November, 2020....
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CBIC rescinds notification related to due dates of filing GSTR-3B
Posted Date : 12-Nov-2020 , 10:43:19 am | Posted By: CASANSAAR
G.S.R.....(E).– In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations on the Council, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 76/2020-Central Tax, dated th...
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CBIC notifies procedure for those opting to file GSTR 3B Quarterly
Posted Date : 12-Nov-2020 , 10:42:09 am | Posted By: CASANSAAR
G.S.R………(E). — In exercise of the powers conferred by section 148 read with sub-section (7) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons, notified under proviso to sub-section (1) of section 39 of the said Act, who have opted to furnish a return for every quarter or part thereof, as the class of ...
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CBIC notifies new rules for Monthly/Quarterly filing of GSTR 1
Posted Date : 12-Nov-2020 , 10:40:53 am | Posted By: CASANSAAR
G.S.R. .....(E).— In exercise of the powers conferred by proviso to sub-section (1) of section 39 read with proviso to sub-section (7) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby notifies the registered persons, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), having an aggreg...
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CBIC notifies time limit for furnishing GSTR-1
Posted Date : 12-Nov-2020 , 10:39:41 am | Posted By: CASANSAAR
G.S.R.....(E).– In exercise of the powers conferred by the second proviso to subsection (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 74/2020-Central Tax, dated the 15th October, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 6...
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CBIC notifies New rules for Inward/Outward Supplies, GST Returns & New GSTR 2B
Posted Date : 12-Nov-2020 , 10:38:05 am | Posted By: CASANSAAR
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), the Central Government, on recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: -...
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CBIC notifies date of applicability of amendment in Section 39- CGST Act 2017
Posted Date : 12-Nov-2020 , 10:36:27 am | Posted By: CASANSAAR
S.O. ...... (E).— In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 10th day of November, 2020, as the date on which the provisions of section 97 of the said Act shall come into force....
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CBIC notifies extended due date of GSTR-9, GSTR-9A, GSTR-9C
Posted Date : 30-Oct-2020 , 09:43:58 am | Posted By: CASANSAAR
G.S.R. 679(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), read with rule 80 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 41/2020 – Central Tax, dated the 5th May, 2020 published in the Gaze...
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GST Audit relaxation to SMEs to continue in FY 2019-20
Posted Date : 17-Oct-2020 , 09:29:28 am | Posted By: CASANSAAR
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), the Central Government, on recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: -...
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HSN Code Mandatory irrespective of Turnover from 01.04.2021
Posted Date : 17-Oct-2020 , 09:28:08 am | Posted By: CASANSAAR
G.S.R.....(E).—In exercise of the powers conferred by the first proviso to rule 46 of the Central Goods and Services Tax Rules, 2017, the Central Board of Indirect Taxes and Customs, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.12/2017 – Central Tax, dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-sec...
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Optional annual GST return filing benefit extended to FY 2019-20
Posted Date : 17-Oct-2020 , 09:26:58 am | Posted By: CASANSAAR
G.S.R......(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of Government of India in the Ministry of Finance, (Department of Revenue), No. 47/2019 – Central Tax dated the 9th October, 2019, published in the Gazette of India, Extraordinary, Part II, Sectio...
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CBIC notifies GSTR-3B due date for October 2020 to March 2021
Posted Date : 16-Oct-2020 , 09:17:58 am | Posted By: CASANSAAR
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes And Customs)
New Delhi,
Notification No. 76/2020 – Central Tax
Dated: 15th October, 2020
G.S.R. 636(E).— In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notificat...
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CBIC notifies GSTR-1 due date for dealers with Turnover exceeding Rs.1.5 Cr
Posted Date : 16-Oct-2020 , 09:17:46 am | Posted By: CASANSAAR
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes And Customs)
New Delhi,
Notification No. 75/2020 – Central Tax
Dated: 15th October, 2020
G.S.R. 635(E).—In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with, section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations...
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CBIC notifies GSTR-1 due date for dealers with Turnover < Rs. 1.5 Cr
Posted Date : 16-Oct-2020 , 09:15:52 am | Posted By: CASANSAAR
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes And Customs)
New Delhi,
Notification No. 74/2020 – Central Tax
Dated: 15th October, 2020
G.S.R. 634(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons having aggr...
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CBIC clarifies CGST ITC Rule 36(4) for Feb, 2020 to Aug, 2020
Posted Date : 10-Oct-2020 , 09:36:38 am | Posted By: CASANSAAR
Clarification relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017 for the months of February, 2020 to August, 2020 – reg.
Vide Circular No. 123/42/2019 – GST dated 11th November, 2019, various issues relating to implementation of sub-rule (4) of rule 36 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the CGST Rules) relating to availment of input tax credit (ITC) in respect of invoices or debit notes, the details of which have n...
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Special procedure for issuance of GST e-Invoices till 31.10.2020 - CBIC
Posted Date : 03-Oct-2020 , 10:42:14 am | Posted By: CASANSAAR
G.S.R......(E). - In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the registered persons required to prepare the tax invoice in the manner specified under sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, who have prepared tax invoice in a manner other than the said manner, as the class of persons who shall, during the period fro...
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CBIC extends IGST exemption on 2 type of transportation Services
Posted Date : 01-Oct-2020 , 10:38:54 am | Posted By: CASANSAAR
G.S.R..605(E).—In exercise of the powers conferred by sub-section (3) and (4) of section 5, subsection (1) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the fo...
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