COURT RULINGS Rule 89(4)(c) of CGST Rules, held to be ultra-vires to the provisions of CGST Act and unconstitutional Rule 89(4)(c) of CGST Rules, restricting the value of exports (when made without payment of taxes under LUT) to the extent of 1.5 times of the…
Full Text of the Notification G.S.R.....(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act,…
Full Text of the Notification "G.S.R……(E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council,…
A proviso has been inserted in clause (i) of the Notification No. 35/2020-Central Tax, dated the 3rd April, 2020 this Notification was amended by Notification No. 55/2020 -Central Tax Dated 27th June, 2020 and Notification No. 65/2020 -Central Tax Dated 27th June, 2020 Full Text of…
A proviso has been inserted in clause (i) of the Notification No. 35/2020-Central Tax, dated the 3rd April, 2020 which was amended by Notification No. 55/2020 -Central Tax Dated 27th June, 2020; the proviso so inserted reads as below "Provided that where, any time limit…
Central Board of Indirect Taxes via its Twitter handle has tweeted that Due date for GSTR-4 for Financial Year 2019-29 has been Extended to 31st October 2020. Full Text of the Notification "In exercise of the powers conferred by section 148 of the Central…
Full Text of the Notification "In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 1st day of September, 2020, as the date on which the provisions…
AADHAR AUTHENTICATION AND PHYSICAL VERIFICATION OF PLACE OF BUSINESS FOR GST REGISTRATION In case of failure to undergo Aadhaar authentication or not opting for such authentication, registration shall be granted only after physical verification of place of business This shall not apply to a person…