In case where a notice has been issued for rejection of refund claim and where the time limit for issuance of order in terms of the provisions of sub section (5), read with sub section (7) of section 54 of the CGST Act, 2017 falls during the period from 20th March, 2020 to 29th June, […]
CBIC vide Notification No. 45/2020-Central Tax, dt. 09-06-2020 extends the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli to 31st July 2020.
CBIC vide Notification No. 44/2020 – Central Tax has amended the Central Goods and Services Tax (Fifth Amendment) Rules, 2020 to allow a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return […]
CBIC vide Notification No. 43/2020-Central Tax, dt. 16-05-2020 appoints 18th May, 2020, as the date on which the provisions of Section 128 of Finance Act, 2020 shall come into force, in order to bring amendment in Section 140 of CGST Act w.e.f. 01st July 2017.
CBIC vide Notification No. 40/2020-Central Tax, dt. 05-05-2020 extends 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.
CBIC vide Notification No. 39/2020-Central Tax, dt. 05-05-2020 Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
CBIC vide Notification No. 37/2020 – Central Tax has amended the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 to allow a registered person to transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, […]
The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 138/08/2020-GST to clarify certain challenges being faced by taxpayers in adhering to the compliance requirements under various provisions of the CGST Act, such as, issues related to Insolvency and Bankruptcy Code, 2016; a registered supplier is allowed to supply the goods to […]