indirect-tax

CBIC / GST updates

GST circulars, notifications, customs updates, e-invoicing, return filing, and input tax credit changes.

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CBIC-GST14 Dec 2020Circular

144/14/2020-GST : Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021

CBIC-GST13 Dec 2020Notification

91/2020-Central Tax : Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021.

CBIC-GST30 Nov 2020Notification

90/2020-Central Tax : Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017.

CBIC-GST28 Nov 2020Notification

89/2020-Central Tax : Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020-Central Tax, dated the 21st March, 2020.

CBIC-GST12 Nov 2020Notification

Corrigendum : Corrigendum to Notification No. 82/2020-Central Tax.

CBIC-GST12 Nov 2020Notification

Corrigendum : Corrigendum to Notification No. 86/2020-Central Tax

CBIC-GST09 Nov 2020Circular

143/13/2020- GST : Provisions relating to Quarterly Return Monthly Payment Scheme

CBIC-GST09 Nov 2020Notification

81/2020-Central Tax : Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019.

CBIC-GST09 Nov 2020Notification

82/2020-Central Tax : Seeks to make the Thirteenth amendment (2020) to the CGST Rules, 2017.

CBIC-GST09 Nov 2020Notification

83/2020-Central Tax : Seeks to extend the due date for FORM GSTR-1.

CBIC-GST09 Nov 2020Notification

84/2020-Central Tax : Seeks to notify class of persons under proviso to section 39(1).

CBIC-GST09 Nov 2020Notification

85/2020-Central Tax : Seeks to notify special procedure for making payment of 35% as tax liability in first two month

CBIC-GST09 Nov 2020Notification

86/2020-Central Tax : Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020.

CBIC-GST09 Nov 2020Notification

87/2020-Central Tax : Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020.

CBIC-GST09 Nov 2020Notification

88/2020-Central Tax : Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021.

CBIC-GST27 Oct 2020Notification

80 /2020-Central Tax : Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020.

CBIC-GST14 Oct 2020Notification

74/2020-Central Tax : Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.

CBIC-GST14 Oct 2020Notification

75/2020-Central Tax : Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021.

CBIC-GST14 Oct 2020Notification

76/2020-Central Tax : Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021.

CBIC-GST14 Oct 2020Notification

77/2020-Central Tax : Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.