02/2020- Integrated Tax : Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services to the location of the recipient.
Minimum Amount of Default under Section 4 of the Code
The Central Government specifies one crore rupees as the minimum amount of default for the purposes of section 4 of the Insolvency and Bankruptcy Code, 2016.
133 03/2020-GST : Seeks to clarify issues in respect of 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
Clarification on GST Issues for Companies Under IBC, 2016
This circular clarifies GST procedures for corporate debtors undergoing the Corporate Insolvency Resolution Process under the Insolvency and Bankruptcy Code, 2016.
CBIC-GST·23 Mar 2020·Notification·15/2020 – Central Tax
Extension of Annual Return Due Date for FY 2018-2019
The Commissioner extends the time limit for furnishing the annual return for the financial year 2018-2019 until 30.06.2020.
18/2020-Central Tax : Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.
19/2020-Central Tax : Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.
20/2020-Central Tax : Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October, 2019 and November, 2019 to February, 2020.
CBIC-GST·23 Mar 2020·Notification·Notification No. 21 /2020 – Central Tax
Extension of FORM GSTR-1 Due Date for Jammu, Kashmir, and Ladakh
The Central Board of Indirect Taxes and Customs extends the due date for furnishing FORM GSTR-1 for the quarter October to December 2019.
22/2020-Central Tax : Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.
CBIC-GST·23 Mar 2020·Notification·23/2020-Central Tax
GSTR-1 Due Date Extension for Jammu and Kashmir
The Central Board of Indirect Taxes and Customs extends the due date for furnishing FORM GSTR-1 for registered persons in the erstwhile State of Jammu and Kashmir.
CBIC-GST·23 Mar 2020·Notification·24/2020-Central Tax
Extension of FORM GSTR-1 Due Date for Jammu and Kashmir
The Central Board of Indirect Taxes and Customs extends the due date for furnishing FORM GSTR-1 for the quarter of July-September, 2019.
CBIC-GST·23 Mar 2020·Notification·Notification No. 25/2020 – Central Tax
Extension of FORM GSTR-3B Due Date for Jammu and Kashmir and Ladakh
The Central Board of Indirect Taxes and Customs extends the due date for furnishing FORM GSTR-3B for specified periods for registered persons with a principal place of business in…
CBIC-GST·23 Mar 2020·Notification·Notification No. 26 /2020 – Central Tax
Extension of GSTR-3B Due Date for Jammu and Kashmir (July-September 2019)
The Central Board of Indirect Taxes and Customs extends the due date for furnishing FORM GSTR-3B for July 2019 to September 2019.
CBIC-GST·23 Mar 2020·Notification·Notification No. 27/2020 – Central Tax
GSTR-1 Due Dates for Quarters of April to September 2020
The Central Board of Indirect Taxes and Customs sets the due dates for furnishing FORM GSTR-1 for specific registered persons.
CBIC-GST·23 Mar 2020·Notification·Notification No. 28/2020 – Central Tax
Due Date for FORM GSTR-1 for April to September 2020
The Central Board of Indirect Taxes and Customs prescribes the due date for furnishing FORM GSTR-1 for registered persons with an aggregate turnover of more than 1.5 crore rupees.
CBIC-GST·23 Mar 2020·Notification·Notification No. 29/2020 – Central Tax
FORM GSTR-3B Due Dates for April 2020 to September 2020
The Central Board of Indirect Taxes and Customs prescribes the return in FORM GSTR-3B for April, 2020 to September, 2020.
IRDAI·23 Mar 2020·Circular·I RDA/Life/Cir/M ISC/072/03/2020
Covid-19 Global Pandemic Related Instructions to Life Insurers
The Insurance Regulatory and Development Authority of India issues instructions to life insurers regarding office functioning, premium grace periods, and claim payments during the…
