Category: GST

High Court set aside rejection of application for revocation of GST registration cancellation order in view of Central Goods and Services Act (Removal of Difficulties Order), 2020 ABCAUS Case Law Citation:ABCAUS 3342 (2020) (07) HC In the instant case the appellant had filed the Writ Petition before the …

Filing Form GSTR-4 Annual Return by Composition Taxpayers enabled on GST Portal Filing Form GSTR-4 enabled  1. What is Form GSTR-4 Annual Return😕 With effect from 1st April, 2019, all Composition Taxpayers are required to file Form GSTR-4 Annual Return, on annual basis, for each financial year.  2. Who are required to file …

Interim measure for filing revocation of GST Registration cancellation order before appellate / higher authority to pass offline order of restoration  GSTN Advisory Interim measure for filing revocation of cancellation order in appeal channel 1. In case your application for revocation of cancellation of registration was rejected by …

Deemed approval of GST registration application filed during COVID / lockdown period­ and thereafter CBEC-20/06/11/2020-GST/1137/17.07.2020Government  of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and Customs GST Policy Wing Room 159-A, North Block, New Delhi Dated 17 July 2020 To,The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners …

GST rate on alcohol based hand sanitizers- CBIC clarifies on exiting rate of 18% Press Release by CBIC Clarification on issue of GST rate on alcohol based hand sanitizers The issue of GST rate on alcohol based hand sanitizers  has been reported in  few sections of media. . …

Extension of due date for filing Form GSTR-4 under optional 6% GST composition scheme for FY 2019-20 to 31.08.2020 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 59/2020 –Central Tax New Delhi, the 13th July, 2020 G.S.R.443(E).—In exercise of the powers conferred by …

GST statistical report released on completion of three years of implementation On completion of three years of GST implementation, GSTN has released a statistical report. The Key Highlights of the statistics are as under: 1. Registration Trend (Active Taxpayers Net of Cancellations)  There are 12311104 total registrations on …

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 …