CBIC has waived off late fees for non-filers of GSTR-1 for a period of July 17 to November 2019. According to the said notification, late fees will be waived off only if GSTR-1 for this quarter has been filed between the period from 19th December 2019 to 10th December 2020. However, these non-filers will have …
Law and Procedure related changes: Grievance Redressal Committees (GRC) will be constituted at Zonal/State level with both CGST and SGST officers and will also include a representative of trade and industry for addressing grievance of specific/general nature of taxpayers at the Zonal/State Level. Due date for Annual Return (GSTR-9) & Reconciliation Statement (GSTR-9C) for the …
Summary of five Notifications issued by CBIC for implementation of provisions related to E-invoice and QR Code in GST Notification No’s. Notification Summary Notification No 68/2019 Notification No 68/2019-Central Tax, Dated: 13th December, 2019 has been issued for amending CGST Rules (Eighth Amendment) by inserting new sub-rule in Rules 48 after sub-rule(3), according to that …
Notification No. 26/2019, Central Tax (Rate), Dated: 22.11.2019 has been issued for inserting explanation regarding bus body building in Notification No. 11/2017- Central Tax (Rate), Dated: 28.06.2017. According to that “bus body building” shall include body of building on chassis of any vehicle falling under chapter 87 in the first Schedule to the Customs Tariff …
Circular No. 126/45/2019-GST F. No. 354/150/2019-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit North Block, New Delhi,Dated the 22nd November, 2019 To, The PrincipalChief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject – Clarification on scope of the …
Circular No. 125/44/2019, Dated:18.11.2019 has been issued for clarifying fully electronic refund process through FORM GST RFD-01 and single disbursement, earlier circular no. 79/53/2018, Dated 31.12.2018 was issued and it was specified that the refund application in FORM GST RFD-01A along with all supporting documents shall be submitted electronically but various post submission stages of …
Circular No. 124/43/2019-GST, Dated:18.11.2019 has been issued for clarifying optional filing of annual return for financial year 2017-18 and 2018-19 for Composition taxpayer and Regular taxpayer, according to that if annual return GSTR-9 & GSTR-9A remains unfiled then portal won’t allow filing of annual return beyond due dates. CBEC-20/16/04/18-GST Government of India Ministry of Finance …
New Delhi, the 14th November, 2019 The CBIC has extended the due dates of filing of Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for Financial Year 2017-18 to 31st December 2019 and for Financial Year 2018-19 to 31st March 2020. Along-with the extension in the due date of submission, CBIC has also decided …
Circular No’s. Circular Details Circular No. 113/2019 Circular No. 113/2019, Dated : 11.10.2019 has been issued for Clarifying GST Rates and classification of goods with respect to the following items Classification of leguminous vegetables such as grams when subjected to mild heat treatment, Almond Milk, Applicable GST Rates on Mechanical Sprayer, Taxability of imported stores …
Notification No’s. Notification Details Notification No. 44/2019 Notification No. 44/2019, Dated: 09.10.2019 has been issued for prescribing the due date for GSTR-3B filing for the month of October 2019 to March 2020. Read more about Notification No. 44/2019 Notification No. 45/2019 Notification No. 45/2019, Dated: 09.10.2019 has been issued for prescribing the due date for GSTR-1 filing for …
