| Notifications/Circulars |
Category : GST |
|
|
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...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 923
|
 |
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...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 597
|
|
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....
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 560
|
|
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...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 574
|
|
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 ...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 430
|
|
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...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 419
|
|
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...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 375
|
|
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: -...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 320
|
|
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....
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 290
|
|
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...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 611
|
|
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: -...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 636
|
|
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...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 592
|
|
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...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 533
|
|
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...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 568
|
|
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...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 491
|
|
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...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 489
|
|
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...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 409
|
|
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...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 391
|
|
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...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 571
|
|
CBIC extends UTT exemption on 2 type of transportation Services
Posted Date : 01-Oct-2020 , 10:37:09 am | Posted By: CASANSAAR
G.S.R. 606(E).—In exercise of the powers conferred by sub-section (3) and (4) of section 7, subsection (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 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 Counci...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 400
|
|
CBIC extends exemption on 2 type of transportation Services
Posted Date : 01-Oct-2020 , 10:33:12 am | Posted By: CASANSAAR
G.S.R. 604(E).—In exercise of the powers conferred by sub-section (3) and (4) of section 9, sub- section (1) of section 11, 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 following further amendments in the notification of the Government of India, in the Ministry of Finance (Depa...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 428
|
|
ST E-Invoice- CBDT amends rules related to IRN & QR Code
Posted Date : 01-Oct-2020 , 10:27:35 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:-...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 410
|
|
Dynamic QR Code on B2C invoices requirement deferred to 01.12.2020
Posted Date : 01-Oct-2020 , 10:26:20 am | Posted By: CASANSAAR
G.S.R.....(E).—In exercise of the powers conferred by sixth proviso to rule 46 of the Central Goods and Services Tax Rules, 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.14/2020 – Central Tax, dated the 21st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 197(E), dat...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 401
|
|
CBIC extends due date of GSTR-9 & GSTR 9C to 31.10.2020
Posted Date : 01-Oct-2020 , 10:24:37 am | Posted By: CASANSAAR
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), 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 amendment in the notification of Government of India in the Ministry of Finance (Department of Revenue), No. 41/2020-Central Tax, dated the 5th May, 2020, published in the Gazette of India, Extr...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 373
|
|
CBIC amends rules related to E-Invoice Under GST
Posted Date : 01-Oct-2020 , 10:23:42 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...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 381
|
|
Rs.500 cap on late fee for delay in filing Form GSTR-10
Posted Date : 22-Sep-2020 , 09:23:30 am | Posted By: CASANSAAR
Ministry Of Finance
(Department of Revenue)
(Central Board Of Indirect Taxes And Customs)
Notification No. 68/2020 – Central Tax
New Delhi, the 21st September, 2020
G.S.R. 573(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 late fee payable under section 47 of...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 581
|
|
Rs.500 cap on late fee for delay in filing Form GSTR-4
Posted Date : 22-Sep-2020 , 09:21:04 am | Posted By: CASANSAAR
Ministry Of Finance
(Department of Revenue)
(Central Board Of Indirect Taxes And Customs)
Notification No. 67/2020 – Central Tax
New Delhi, the 21st September, 2020
G.S.R. 572(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 followin...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 545
|
|
Time limit for issuing invoices under GST in specified cases extended
Posted Date : 22-Sep-2020 , 09:19:15 am | Posted By: CASANSAAR
Ministry Of Finance
(Department of Revenue)
(Central Board Of Indirect Taxes And Customs)
Notification No. 66/2020 – Central Tax
New Delhi, the 21st September, 2020
G.S.R. 571(E).—In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the ...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 585
|
|
Administrative instructions for recovery of interest on net cash tax liability w.e.f. 01.07.2017
Posted Date : 19-Sep-2020 , 09:50:41 am | Posted By: CASANSAAR
Based on the recommendations of the 35th meeting of the GST Council held on 21st June, 2019, the provision of section 50 was amended vide section 100 of the Finance (No. 2) Act, 2019 to provide for charging interest on the net cash tax liability. The said amendment was to be made effective from a date to be notified by the Government. Accordingly, the said provision was made effective vide notification No. 63/2020 — Central Tax dated the 25th August. 2020, w.e.f. 01.09.2020....
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 476
|
|
GST - Extension of Due Date of Compliance under Section 171 till 30th Nov.2020
Posted Date : 02-Sep-2020 , 09:34:07 am | Posted By: CASANSAAR
G.S.R.....(E).– In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 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 of Reve...
Continue Reading...
Category :
GST |
Comments :
0 | Hits : 623
|
|
|
|
|
