Notification No. 41/2020 – Central Tax New Delhi, the 5 th May, 2020. 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) (hereafter in this notification referred to as the said Act), read with rule 80 of the Central […]
Notification No. 37/2020 – Central Tax New Delhi, the 28th April, 2020 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) read with clause (c) of rule 9 and rule 25 of the Central Goods and Services Tax (Fourth Amendment) Rules, […]
F. No. 370142/13/2020-TPL Government of India Ministry of Finance Department of Rcvenue Central Board of Direct Taxes ***** Circular C 1 of 2020 New Delhi, April 13,2020 Clarification in respect of option under section II5BAC of the Income-tax Act, 1961 Section 115 BAC of the Income-tax Act, 1961 (the Act), inserted by the Finance Act, […]
Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020 Central Board of Indirect Taxes and Customs Notification No. 36/2020 – Central Tax New Delhi, the 3rd April, 2020 (For full version of notification please click the link at the bottom). The following amendments in the notification […]
Seeks to extend due date of compliance which falls during the period from “20.03.2020 to 29.06.2020” till 30.06.2020 and to extend validity of e-way bills Central Board of Indirect Taxes and Customs Notification No. 35/2020 – Central Tax New Delhi, the 3rd April, 2020 (Please click the link at the bottom for full version of […]
Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020. Central Board of Indirect Taxes and Customs Notification No. 34/2020 – Central Tax New Delhi, the 3rd April, 2020 (Please click the link at the bottom for […]
Central Board of Indirect Taxes and Customs Notification No. 33/2020 – Central Tax New Delhi, the 3rd April, 2020 (Please see the full version by clicking the link given at the end. The amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, […]
Central Board of Indirect Taxes and Customs Notification No. 32/2020 – Central Tax New Delhi, the 3rd April, 2020 (please see the link below to see the full version of the notification.) The following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 76/2018– Central Tax, […]
Conditional waiver of late fee for delay in furnishing FORM GSTR-1 for tax periods of February to May 2020 Notification No. 33/2020 – Central Tax New Delhi, the 3rd April, 2020 The following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 4/2018– Central […]
Notification No. 30/2020 – Central Tax New Delhi, the 3rd April, 2020 Seeks to amend 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 exercise of the powers conferred by section 164 of the Central Goods and […]
