indirect-tax

CBIC / GST updates

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

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CBIC-GST08 Jun 2020Notification

45/2020-Central Tax : Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli.

CBIC-GST08 Jun 2020Notification

46/2020-Central Tax : Seeks to extend period to pass order under Section 54(7) of CGST Act.

CBIC-GST08 Jun 2020Notification

47/2020-Central Tax : Seeks to amend Notification No. 40/2020-Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June.

CBIC-GST07 Jun 2020Notification

44/2020-Central Tax : Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS.

CBIC-GST15 May 2020Notification

43/2020-Central Tax : Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017.

CBIC-GST05 May 2020Circular

138/08/2020-GST : Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'.

CBIC-GST04 May 2020Notification

38/2020-Central Tax : Seeks to make fifth amendment (2020) to CGST Rules.

CBIC-GST04 May 2020Notification

39/2020-Central Tax : Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.

CBIC-GST04 May 2020Notification

40/2020-Central Tax : Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.

CBIC-GST04 May 2020Notification

41/2020-Central Tax : Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020.

CBIC-GST04 May 2020Notification

42/2020-Central Tax : Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.

CBIC-GST27 Apr 2020Notification

37/2020-Central Tax : Seeks to give effect to the provisions of rule 87(13) and FORM GST PMT-09 of the CGST Rules, 2017.

CBIC-GST12 Apr 2020Circular

137/07/2020-GST : Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg

CBIC-GST02 Apr 2020Circular

136/06/2020-GST : Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - Reg

CBIC-GST02 Apr 2020Notification

30/2020-Central Tax : Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4).

CBIC-GST02 Apr 2020Notification

31/2020-Central Tax : Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.

CBIC-GST02 Apr 2020Notification

32/2020-Central Tax : Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.

CBIC-GST02 Apr 2020Notification

33/2020-Central Tax : Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.

CBIC-GST02 Apr 2020Notification

34/2020-Central Tax : Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.

CBIC-GST02 Apr 2020Notification

35/2020-Central Tax : Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.