DAHOTRE & DAHOTRE


Chartered Accountants

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  • Category: Indirect Taxation

    Apr 4

    CBIC notifies relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020

    The amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 […]
    Apr 4

    CBIC notifies relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.

    The amount of late fee payable under section 47 shall stand waived for the tax period as specified in Notification No. 32/2020 – Central Tax ,dated 3rd April, 2020 given below, for the class of registered persons mentioned in the notification, who fail to furnish the returns in FORM GSTR-3B by the due date, but […]
    Apr 4

    CBIC has amended CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4).

    In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the 31st March, 2020, in sub-rule (3) of rule 3, the following proviso shall be inserted, namely:- “Provided that any registered person who opts to pay tax under section 10 for the financial year 2020-21 shall […]
    Jan 8

    Changes in the CGST Rules, 2017.

    38th GST Council Meeting concluded on 18th December 2019. Taxpayers can now avail provisional ITC on invoices not reflecting on GSTR-2A only to the extent of 10% of ITC reflecting in GSTR-2A and no longer 20%. CBIC had earlier notified that only 20% of ITC available in GSTR-2A can be claimed as provisional ITC in GSTR-3B starting from […]