Where a notice has been issued for rejection of refund claim either in full or in part and where time limit for issuance of order in terms of the provisions of Section 54(5) and 54(7) falls during the period from 20th March, 2020 to 29th…
The time limit for Special procedure as notified in Notification No. 10/2020 – Central Tax has to be followed till 31st July, 2020 instead of 31st May, 2020 Who has to follow special procedure ? those persons whose principal place of business or place of…
The Government Notifies 8th June, 2020 as the date from which provisions relating to filing of NIL Return in Form GSTR-03B via SMS shall come into force. Rule 67A of the CGST Rules 2017 / Rule 3 of CGST (Fifth Amendment) Rules, 2020 contains provisions in…
Amended Transitional Arrangements for ITC notified u/s 140 of CGST Act CBIC HAS NOTIFIED PROVISONS U/S TRANSITIONAL ARRANGEMENTS FOR ITC Transitional credit for un-availed CENVAT-Amended provisions effective from 18.05.2020 Central Board of Indirect Taxes and Customs, Ministry of Finance, (Department of Revenue) vide Notification No. 43/2020…
Various Amendments by Finance Act, 2020 relating to time limits for transitional Credit provisions are applicable with effect from 18th May 2020. Related Posts: Another Chance to File TRAN-1 by 30th June, 2020: Says Delhi HC Full Text of the notification "G.S.R. ….(E).— In exercise…
Notification No. 42/2020–Central Tax Dated 5th May, 2020 deals with relaxation given to taxpayers in UT of Jammu and Kashmir & Ladakh for filing of return in FORM GSTR-3B which reads as follows Full Text of the Notification No. 42/2020–Central Tax Dated 5th May, 2020…
CBIC Vide Notification No. 41/2020–Central Tax Dated 5th May, 2020 in supersession of Notification No. 15/2020 – Central Tax dated 23rd March 2020 has provided as follows "except as respects things done or omitted to be done before such supersession, the Commissioner,the Commissioner, on the recommendations…
Notification No. 35/2020 – Central Tax Dated 21st March 2020CBIC Vide Notification No. 40/2020–Central Tax Dated 5th May, 2020 has made following changes in Notification No. 35/2020 – Central Tax Dated 21st March 2020 Insertion of proviso "Provided that where an e-way bill has been…