Category: GST
Standard Operating Procedure for verification of taxpayers granted deemed GST registration Instruction No. 4/3/2020-GST CBEC-20/13/06/2020-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing**** New Delhi, Dated the, 27thNovember, 2020 To,The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)The …
Salient features of Quarterly Return filing & Monthly Payment of Taxes (QRMP) Scheme Who can opt for the scheme: Following registered person (hereinafter RP) can file quarterly returns and pay tax on monthly basis w.e.f. 01.01.2021 : An RP who is required to file Form GSTR 3B with …
GST e-invoicing made mandatory if turnover exceeds Rs. 100 Crores instead of Rs. 500 crores w.e.f. 01.01.2021 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 88/2020–Central Tax New Delhi, the 10th November, 2020 G.S.R. 704(E).—In exercise of the powers conferred by sub-rule (4) of …
Extension of time limit for furnishing FORM GST ITC-for goods dispatched to job worker MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 87/2020–Central Tax New Delhi, the 10th November, 2020 G.S.R. 703(E).—In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 …
CBIC rescinds notification specifying due dates of GSTR-3B for Oct 2020 to March 2021 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 86/2020–Central Tax New Delhi, the 10th November, 2020 G.S.R. 702(E).—In exercise of the powers conferred by section 168 of the Central Goods …
CBIC notifies Rules for deposit in electronic cash ledger for Quarterly filing of GSTR 3B MINISTRY OF FINANCE (Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 85/2020–Central Tax New Delhi, the 10th November, 2020 G.S.R. 701(E).—In exercise of the powers conferred by section …
CBIC notifies registered persons to furnish quarterly GSTR-1 return from January, 2021 onwards MINISTRY OF FINANCE (Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 84/2020–Central Tax New Delhi, the 10th November, 2020 G.S.R. 700(E).—In exercise of the powers conferred by proviso to sub-section (1) …
Extension of time limit for filing outward supplies details in FORM GSTR-1 for each tax periods, till 12th day of the succeeding month MINISTRY OF FINANCE (Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 83/2020–Central Tax New Delhi, the 10th November, 2020 …
Amended Section 39 CGST Act related to inward and outward supplies applicable from 10.11.2020 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 81/2020–Central Tax New Delhi, the 10th November, 2020 S.O. 4043(E).—In exercise of the powers conferred by clause (b) of sub-section (2) …
CGDT (13th Amendment) Rules 2020. Changes in Rules of outward / inward supplies, Return filing due dates etc. MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 82/2020–Central Tax New Delhi, the 10th November, 2020 G.S.R. 698(E).—In exercise of the powers conferred by section …
