Standard Operating Procedure (SOP) to be followed by exporters Exporters to follow SOP, Central Board of Indirect Taxes and Customs (CBIC) has issued a detailed circular on 23rd January, 2020 which reads as follows As you are aware, several cases of monetisation of credit…
Section 11 of CGST Act, 2o17 Contains provisions which empowers government to grant exemptions from tax. Section 11(4) of the Delhi SGST Act, 2017 has been reproduced below for reference, similar provisions exists in GST Acts of all states. 11(4) "Any notification issued by…
Special Procedures notified vide Notification No. 11/2020 – Central Tax Dated March 21st, 2020 and clarified vide Cirular No.134/04/2020-GST – Dated March 23rd, 2020 Class of persons who shall follow the special procedure Those registered persons(hereinafter referred to as the erstwhile registered person), who…
Recent developments under GST vide circular No. 135/05/2020 for matters relating to Refunds has been summarized below Click below to download full circular Circular No.135/05/2020 – GST Dated 31st March, 2020 Clarification Substance Bunching of refund claims across Financial Years On perusal of the provisions…
Index of CGST Circular issued in Year 2020 Summary has been prepared for reference purposes only readers are requested to read full Circular Circular No. Dated Circular Link Category Sub- Category Description Circular No. 131/2020 23-Jan-20 Download Circular Exporters Standard Procedures SOP to be followed…
Summary CGST Notifications issued in Calender Year 2020 Summary has been prepared for reference purposes only readers are requested to read full notification Notification Dated Category Sub- Category Brief Description Notification No. 1/2020 1-Jan-20 Amendment Act CGST Amendment Act 2019 Section 92 to 112…
GST Rate Change on Goods | Notification No. 03/2020-Central Tax (Rate) Dated 25th March, 2020 Applicable w.e.f 1st April, 2020 Click Below to read full notification CGST Rate Notification
Summary of Reliefs announced during Novel Corona Virus (COVID-19) Click Below to read complete circular Circular