Category: GST
Extension of due date for furnishing of FORM GST ITC-04 for the period July 2017 to March 2019 till 30th June 2019 Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 15/2019 – Central Tax New Delhi, the 28th …
Transfer of input tax credit in case of death of sole proprietor. Un-utilized ITC in electronic credit ledger is allowed to be transferred-CBIC Circular No. 96/15/2019-GST F. No. CBEC-20/16/04/2018 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing*** New Delhi, Dated …
Forthcoming changes in e-Waybill system- Auto calculation of route distance, Blocking of generation of multiple E-Way Bills etc. 1. Auto calculation of route distance based on PIN code for generation of EWB. Now, E-waybill system is being enabled to auto calculate the route distance for movement of goods, …
Transporters/Trucks owners can be proceeded against under UPGST Act despite not doing business in respect of sale/ purchase of goods – High Court ABCAUS Case Law Citation: ABCAUS 2837 (2019) (03) HC In the instant case, the petitioners were the Truck owners who challenged the individual notices issued …
Extension of IGST/Compensation Cess exemption under Advance Authorisation, EPCG & EOU scheme upto 31.03.2020. Amendments to FTP 2015-2020 MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) (DIRECTORATE GENERAL OF FOREIGN TRADE) NOTIFICATION No. 57 /2015-2020 New Delhi, the 20th March, 2019 Subject: Amendments to Foreign Trade Policy 2015-2020 …
New GST rates on real estate sector-GST Council 34th meeting decisions. New tax rate of 1% and 5% without ITC. conditions & Transition for ongoing projects GST Council in the 34th meeting held on 19th March, 2019 at New Delhi discussed the operational details for implementation of the recommendations made …
Available Functionality for Tax Payers in GST Portal as on 15.03.2019 # Module / Area FOR DEFECTS FIXED 1. Return- Form GSTR 4 Tax payer Error coming to composition taxpayers, while uploading credit/ debit note related to Intra State supply while filing Form GSTR 4 online, has been …
Creation of National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi, with effect from 13th March 2019 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 13th March , 2019 S.O. 1359(E).—In exercise of the powers conferred by the section 109 of …
Appointment of common authority for investigation u/s 73,74, 75 and 76 of CGST Act, 2017 for GST evasion by fraud, wilful-misstatement, suppression of facts CBEC-20/16/15/2018-GSTGovernment of IndiaMinistry of Finance (Department of Revenue)Central Board of Indirect Taxes and Customs***** New Delhi, dated 12th March, 2019 Order No. 2/2019-GST In exercise …
Supplier of services under composition scheme allowed to issue bill of supply instead of tax invoice where annual turnover is upto Rs 50 lakhs Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Removal of Difficulty Order No. 3/2019-Central Tax New …