GST Archives | Page 5 of 24

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

GST

Weekly Update | GST | CESTAT | Advance Ruling | FTP | IDT Weekly Update_ August 11 ~August 16

CESTAT RULINGS Profit earned by vehicle dealer from selling second hand vehicle is not chargeable to tax under service tax When a vehicle is purchased by dealer who subsequently sold them, it remains a transaction of sale and purchase of old vehicle. Refurbishing of…

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August 17, 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

GST

Weekly Update | GST | CESTAT | Advance Ruling | FTP | IDT Weekly Update_ August 4 ~August 10

ADVANCE AUTHORITY RULINGS Taxability of supply of food & beverages to Hospitals on outsourcing basis The supplier is not being paid by the consumer of the food & beverages directly. Supplier here is only vested with the management of the canteen. Exemption under the notification…

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August 10, 2020

GST / Registration

Know Everything about Cancellation of Registration and Revocation of cancellation of Registrations | Time Limit | FORMS | FAQ’s and Recent Developments

The word "Revocation of Cancellation of Registration" infers process of restoring GST registration when it has been cancelled. In this article readers will get deeper understanding on the provisions relating to cancellation of GST registration, its revocation and other relevant provisions made in this regards…

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August 9, 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