Category: GST
GST classification and rates for Popcorn – AAR Ruling for HSN Code and CGST / SGST / IGST rates Popcorn falls under HSN Code 1904 1090 and attract 9% CGST and 9% SGST or 18% IGST – AAR Ruling ABCAUS Case Law Citation:ABCAUS 3329 (2020) (07) AAR Important …
Manner of furnishing of return or details of outward supplies by SMS facility  MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)  Notification No. 58/2020 –Central Tax  New Delhi, the 1st July, 2020  G.S.R. 426(E).—In exercise of the powers conferred by section …
Extension of time limit for GST compliance, completion of action falling in period 20.03.2020 to 30.08.2020 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 55/2020–Central Tax New Delhi, the 27th June, 2020 G.S.R.416(E).—In exercise of the powers conferred by section 168A of the …
Further extension of time limit for issue of order for refund of unutilised input ITC MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 56/2020–Central Tax New Delhi, the 27th June, 2020 G.S.R.417(E).—In exercise of the powers conferred by section 168A of the Central …
Extension of period to apply revocation of GST Registration cancellation order passed up to 12.06.2020 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Order No. 01/2020-Central Tax New Delhi, the 25th June, 2020 S.O. 2064(E).––WHEREAS, sub-section (2) of section 29 of the Central Goods and …
State / Union Territory wise due date for filing Form GSTR-3B for the month of August 2020  Notification No. 54/2020 –Central Tax  New Delhi, the 24th June, 2020  G.S.R. 407(E).—In exercise of the powers conferred by section 168 of the Central Goods and Services Tax …
Waiver of GSTR-1 late fee for the period from January 2020 to June 2020. Read Notification MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 53/2020 –Central Tax New Delhi, the 24th June, 2020 G.S.R.406(E).—In exercise of the powers conferred by section 128 of …
Waiver of Form GSTR-3B late fee payable. Month-wise chart and condition for waiver MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 52/2020 –Central Tax New Delhi, the 24th June, 2020 G.S.R.405(E).—In exercise of the powers conferred by section 128 of the Central Goods …
Month wise interest payable for Late Filing of Form GSTR-3B Return MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 51/2020 –Central Tax New Delhi, the 24th June, 2020 G.S.R.404(E).—In exercise of the powers conferred by sub-section (1) of section 50 of the Central …
Revised rates of composition levy for section under which composition is opted. CBIC Notification MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 50/2020 –Central Tax New Delhi, the 24th June, 2020 G.S.R. 403(E).—In exercise of the powers conferred by section 164 of the …
