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Notify class of person liable for authentication of Adhaar

Notification No. 19/2020 – Central Tax G.S.R….(E).- In exercise of the powers conferred by sub-section (6C) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the date of

Special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs

Notification No. 10/2020 – Central Tax 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) (hereinafter referred to as the said Act), the Government, on the recommendations of the Council, hereby

PRINCIPLE GOVERNING CONDONATION OF DELAY IN FILING OF APPEAL

Table of Contents PRINCIPLE GOVERNING CONDONATION OF DELAY IN FILING OF APPEALLIMITATION BEYOND MAXIMUM PERIOD PRESCRIBED IN LAW CANNOT BE CONDONED BY COURT.DELAY CAN BE CONDONED FOR THE PERIOD WHEN REMEDY PURSUED BEFORE WRONG COURT BONAFIDE.Download the copy: PRINCIPLE GOVERNING CONDONATION OF DELAY IN FILING

Apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules

To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/ The Principal Director Generals/ Director Generals (All) Madam/Sir, Sub: Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with

Issues under GST law for companies under Insolvency and Bankruptcy Code, 2016

To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 – Reg.

Due date of GSTR-3B from April to September.

Notification No. 29/2020 – Central Tax  G.S.R…(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

Due date of GSTR-1 for more than 1.5 Cr TO in PFY

Notification No. 28/2020 – Central Tax  G.S.R……(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

Due date of GSTR-1 for up to 1.5 Cr TO in PFY

Table of Contents Notification No. 27/2020 – Central TaxTableDownload the copy: Notification No. 27/2020 – Central Tax 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) (hereafter in this notification referred to

Date of GSTR-3B extended for taxpayers in J&K

Table of Contents Notification No. 26 /2020 – Central Tax Note:Download the copy: Notification No. 26 /2020 – Central Tax  G.S.R…..(E).–In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of

Date of GSTR-3B extended for taxpayers in J&K

Table of Contents Notification No. 25/2020 – Central TaxNote:Download the copy: Notification No. 25/2020 – Central Tax G.S.R…..(E).–In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61