Clarification in respect of apportionment of ITC U/s 18 (3) of CGST Act read with rule 41(1) of CGST Rules

111 ViewsCircular No.133 03/2020-GST F.No. CBEC-20/06/13/2019-GSTGovernment of India Ministry of Finance Department of RevenueCentral Board of Indirect Taxes & Customs GST Policy Wing New Delhi, dated the 23rd March, 2020 To,The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Sub: Clarification in respect of […]

3rd Amendment in CGST Rules (2020)

231 Views[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of IndiaMinistry of Finance(Department of Revenue)Central Board of Indirect Taxes and CustomsNotification No. 16/2020 – Central Tax New Delhi, 23rd March, 2020 G.S.R……(E). – In exercise of the powers conferred by section 164 of the Central Goods and […]

Extend Due Date of Annual Return for fy 2018-19

121 Views[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of IndiaMinistry of Finance(Department of Revenue)Central Board of Indirect Taxes and CustomsNotification No. 15/2020 – Central Tax New Delhi, the 23rd March, 2020 G.S.R…..(E).– In exercise of the powers conferred by sub-section (1) of section 44 of the […]

Finance Minister announces several relief measures relating to Statutory and Regulatory compliance matters across Sectors in view of COVID-19 outbreak

713 ViewsMinistry of Finance The Union Finance & Corporate Affairs Minister Smt. Niramla Sitharaman today announced several important relief measures taken by the Government of India in view of COVID-19 outbreak, especially on statutory and regulatory compliance matters related to several sectors. While addressing the press conference through video conferencing here today, Smt. Sitharaman announced […]

Exempt From QR code and the date for implementation of QR Code to be extended

140 Views[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i)] Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsNotification No. 14/2020– Central Tax New Delhi, the 21st March, 2020 G.S.R. …..(E).— In exercise of the powers conferred by the sixth proviso to rule 46 of the […]

Exempt from issuing e-invoices and the date for implementation of e-invoicing extended

130 Views[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection(i)] Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsNotification No. 13/2020– Central Tax New Delhi, the 21st March, 2020 G.S.R. …..(E).— In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central […]

Waive off the requirement for furnishing FORM GSTR-1 for 2019-20

125 Views[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of IndiaMinistry of Finance(Department of Revenue)Central Board of Indirect Taxes and CustomsNotification No. 12/2020 – Central Tax New Delhi, the 21st March, 2020 G.S.R……(E).— In exercise of the powers conferred by section 148 of the Central Goods and […]