GST Law Archives | Page 2 of 9

Notification No. 62/2020 – Central Tax-Dated 20th August, 2020 | Central Goods and Services Tax (Tenth Amendment) Rules, 2020 | AADHAR AUTHENTICATION AND PHYSICAL VERIFICATION OF PLACE OF BUSINESS FOR GST REGISTRATION

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…

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August 22, 2020

E-Invoice & QR Code / Notifications

Notification No. 61/2020 – Central Tax-Dated 30th July, 2020 | Modifications in Applicability of E-Invoice

E-Invoice Provisions are not applicable to Special Economic Zone Unit Threshold limit for E-Invoice applicability has been enhanced to 500 Crores from 100 Crores Click here to Download Notification No. 61/2020 - Central Tax-Dated 30th July, 2020 Relevant Notifications notfctn-13-central-tax-english-2020 notfctn-70-central-tax-english-2019 Disclaimer: The entire contents…

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August 12, 2020

Notifications / Rules

Notification No. 60/2020-Central Tax dated 30.07.2020 | Central Goods and Services Tax (Ninth Amendment) Rules, 2020 | Format of GST INV-01 | E-Invoice

Central Goods and Services Tax (Ninth Amendment) Rules, 2020. In the Central Goods and Services Tax Rules, 2017, the FORM GST INV-01 has been substituted. Click here to download Notification No 60/2020 -Central Tax Dated 30th July, 2020

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August 12, 2020

Notifications

Notification No. 59/2020 – Central Tax Dated 13th July 2020 | GSTR-4 Due Date Extension for for financial year 2019-2020

Full Text of the Notification "G.S.R.....(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of…

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August 12, 2020

Notifications / Rules

Notification 58/2020-Central Tax dated 01.07.2020 | Return of Outward Supply by Short Messaging Service Facility | Central Goods and Services Tax (Eighth Amendment) Rules, 2020

Applicable from 1st July,2020 For a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 for a tax period; any reference to electronic furnishing shall include…

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August 7, 2020

Notifications

Notification No. 57/2020 -Central Tax Dated 30th June, 2020 | Another Twist in GST Returns & Late fees story

Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year if return for the month of May, June and July 2020 is not furnished by due date but furnished by 30th September 2020 then Maximum Late Fess: shall be…

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July 1, 2020

Notifications

Notification No. 56/2020 -Central Tax Dated 27th June, 2020 | Time Limit for Refund Order

Related Post:Amendment in Notification No. 46/2020-Central Tax Dated 9th June, 2020 | Time Limit for Refund Order Relevant Extracts from combined reading of both notifications has been mentioned below Where a notice has been issued for rejection of refund claim either in full or in…

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June 28, 2020

Notifications

Notification No. 55/2020 -Central Tax Dated 27th June, 2020 | Extension of Various Time Limits to 31st August

Extension of various time Limits which are due from the period 20th March, 2020 to 30th August, 2020 as prescribed in GST Law has been extended to 31st August, 2020. Amendment in Notification No. 35/2020-Central Tax, dated the 3rd April, 2020 Relevant Extracts from combined…

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June 28, 2020