Category Archives: GST

Notification No. 30/2021–Central Tax : CGST (Sixth Amendment) Rules, 2021.

By | July 31, 2021

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 30th July, 2021 No. 30/2021–Central Tax G.S.R. 517(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes… Read More »

Most Awaited GST Advisory Issued for GST Return I CA Satbir Singh

By | July 23, 2021

Most Awaited GST Advisory Issued for GST Return I CA Satbir Singh   Filing of Annual returns by composition taxpayers. – Negative Liability in GSTR-4 22/07/2021 Filing of Annual returns by composition taxpayers. – Negative Liability in GSTR-4 Instances have come to notice where taxpayers are reporting negative liability appearing in their GSTR-4 Background: Since FY 2019-20,… Read More »

Category: GST

Circular No. 157/13/2021-GST : Extension of DATES in GST Law as per Supreme Court’s Order 27.04.2021

By | July 21, 2021

Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021. Circular No. 157/13/2021-GST File No: CBIC-20006/10/2021 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 20th July, 2021 To, The Principal Chief Commissioners/ Chief… Read More »