CBIC issue notification Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore vide N/N 54/2020- Central Tax ,dt. 24-06-2020.
CBIC issue notification seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers vide N/N 53/2020- Central Tax ,dt. 24-06-2020.
CBIC issue notification seeks to provide one time amnesty by lowering/waiving of late fees for non-furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020 vide N/N 52/2020- Central Tax ,dt. 24-06-2020.
CBIC issue notification seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020 vide N/N 51/2020- Central Tax ,dt. 24-06-2020.
CBIC issue notification seeks to make seventh amendment (2020) to CGST Rules N/N 50/2020- Central Tax ,dt. 24-06-2020.
CBIC issue notification seeks to bring 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 N/N 49/2020- Central Tax ,dt. 24-06-2020.
Selling land does not attract GST. But, what happens in case a developed plot is sold to the buyer with amenities such as roads, underground cables and water pipelines? The Gujarat Authorities for Advance Ruling (AAR) has stated that sale of a developed plot is a 'supply of service' and will attract GST.
The Gujarat Authority on Advance Rulings has said that goods and services tax (GST) will be payable on goods sold to an overseas customer shipped directly from an overseas vendor, while the location of the supplier continues to be in India.
Interest on PPF, savings bank deposit to be included for calculating GST registration threshold: AAR
Recommendations of GST council related to Law & Procedure: 40th GST Council Meeting
CBIC issued notification seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of 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 N/N 47/2020- Central Tax ,dt. 09-06-2020.
CBIC issued notification seeks to extend period to pass order under Section 54(7) of CGST Act, vide N/N 46/2020- Central Tax ,dt. 09-06-2020.
CBIC issued notification seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli, vide N/N 45/2020- Central Tax ,dt. 09-06-2020.
CBIC issued notification seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS, vide N/N 44/2020- Central Tax ,dt. 08-06-2020.
CBIC issued circular regarding clarification in respect of levy of GST on Director’s Remuneration, vide Circular No. 140/10/2020-GST, dt. 10.06.20.
CBIC issued circular regarding clarification on Refund Related Issue vide Circular No. 139/09/2020-GST, dt. 10.06.20.
CBIC issued notification seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017, vide notification no. 43/2020- Central Tax ,dt. 16-05-2020.
CBIC issued notification seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh, vide notification no. 42/2020- Central Tax ,dt. 05-05-2020.
CBIC issued notification seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020, vide notification no. 41/2020- Central Tax ,dt. 05-05-2020.
CBIC issued notification seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020, vide notification no. 40/2020- Central Tax ,dt. 05-05-2020.
CBIC issued notification seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016, vide notification no. 39/2020- Central Tax ,dt. 05-05-2020.
CBIC issued notification seeks to make fifth amendment (2020) to CGST Rules, vide notification no. 38/2020- Central Tax ,dt. 05-05-2020.
CBIC issued circular which seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws' vide Circular No. 138/08/2020-GST.