Category Archives: GST

Notification No 78/2020 Central Tax : HSN Code in Tax Invoice from 01.04.2021

By | October 16, 2020
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 HSN Code in Tax Invoice from 01.04.2021 NOTIFICATION NO. 78/2020 – CENTRAL TAX DATED 15-10-2020 [G.S.R. 638(E)] [F. NO. CBEC-20/06/09/2019-GST], In exercise of the powers conferred by the first proviso to rule 46 of the Central Goods and Services Tax Rules, 2017, the Central Board of Indirect Taxes and Customs, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in… Read More »

Notification No. 79/2020 Central Tax : CGST (Twelveth Amendment) Rules 2020

By | October 16, 2020
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NOTIFICATION New Delhi, the 15th October, 2020 No. 79/2020–Central Tax G.S.R. 639(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules,… Read More »

Notification No 77/2020 Central Tax : GST Annual Return Limit for FY 2019-20

By | October 16, 2020
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NOTIFICATION New Delhi, the 15th October, 2020 No. 77/2020 – Central Tax G.S.R. 637(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby makes the following… Read More »

Notification No. 76/2020 – Central Tax GSTR 3B dates for October 2020 to March, 2021

By | October 16, 2020
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NOTIFICATION New Delhi, the 15th October, 2020 No. 76/2020 – Central Tax G.S.R. 636(E).— In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with sub-rule (5) of rule 61 of the Central… Read More »

Notification No. 75/2020 – Central Tax GSTR1 Dates from October to March 2021 if turnover more than 1.5 crore

By | October 16, 2020
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NOTIFICATION New Delhi, the 15th October, 2020 No. 75/2020 – Central Tax G.S.R. 635(E).—In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with, section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act),… Read More »

Notification No 74/2020 – Central Tax GSTR 1 Dates for Oct 2020 to March 2021 if aggregate turnover upto Rs 1.5 Crore

By | October 16, 2020
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 15th October, 2020 No. 74/2020 – Central Tax G.S.R. 634(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the… Read More »

Circular No 142/12/2020- GST Rule 36(4) Clarification

By | October 10, 2020
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Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020 Circular No. 142/12/2020- GST Page 1 of 3 F. No. CBIC/20/06/14/2020-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST… Read More »

Blocking of E-Way Bill (EWB) generation facility for taxpayers with AATO over Rs 5 Cr., after 15th October, 2020

By | October 10, 2020
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Blocking of E-Way Bill (EWB) generation facility for taxpayers with AATO over Rs 5 Cr., after 15th October, 2020 10/10/2020 In terms of Rule 138 E (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their GSTR-3B… Read More »

CBIC clarification on Annual Return (GSTR-9)and Reconciliation Statement (GSTR 9C) for FY 2018-19

By | October 9, 2020
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Ministry of Finance Annual Return (GSTR-9)and Reconciliation Statement (GSTR 9C) for FY 2018-19 Posted On: 09 OCT 2020 Vide notification No. 69/2020 – Central Tax, dated 30.09.2020, the due date for furnishing of the Annual Return for the FY 2018-19 has been extended till 31.10.2020. Certain representations have been received stating that the auto populated… Read More »

Category: GST