Statutory updates

01/2020-Integrated Tax : Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017

02/2020-Central Tax : Seeks to make amendment (2020) to CGST Rules.

Central Tax Notification 03/2020 Transition Plan Amendments

The Government amends the transition plan dates in notification number 62/2019-Central Tax.

Telecommunication Broadcasting and Cable Services Tariff Amendment Order 2020

The Telecom Regulatory Authority of India amends the 2017 Tariff Order to introduce consumer-friendly measures for addressable systems.

Telecommunication Broadcasting and Cable Services Interconnection Amendment

The Telecom Regulatory Authority of India amends the 2017 Interconnection Regulations to rationalize carriage fees and protect regional television channels.

Telecommunication (Broadcasting and Cable) Services Standards of Quality of Service and Consumer Protection (Addressable Systems) (Third Amendment) Regulations, 2020

These regulations amend the 2017 Quality of Service and Consumer Protection standards for addressable broadcasting and cable systems.

Reverse Charge Mechanism on Renting of Motor Vehicles

This circular clarifies the application of the reverse charge mechanism on the renting of motor vehicles designed to carry passengers.

Corrigendum to Notification No. 77/2019 Regarding Income-tax Officer Designation

The Central Board of Direct Taxes amends notification number 77/2019 to correct the designation of serial number 462.

Corrigendum to Notification No. 71/2019 Schedule III

The Central Board of Direct Taxes amends Notification Number 71/2019 to correct city names in Schedule III.

Prescribing Electronic Modes of Payment Under Section 269SU

The Central Board of Direct Taxes specifies prescribed electronic payment modes under section 269SU of the Income-tax Act, 1961.

Specification of Director General, Anti-Corruption Bureau, Rajasthan under Section 138

The Central Government specifies the Director General, Anti-Corruption Bureau, Government of Rajasthan, Jaipur for the purpose of sub-clause (ii) of clause (a) of sub-section (1)…

Extension of Aadhaar and Permanent Account Number Linking Date

The Central Government changes the date for linking the Aadhaar number with the Permanent Account Number.

Waiver of Late Fees for FORM GSTR-1 from July 2017 to November 2019

The Central Government waives the late fee for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 from July, 2017 to November, 2019 by the due…

75/2019-Central Tax : Seeks to carry out changes in the CGST Rules, 2017.

76/2019-Central Tax : Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore. rupees for the month of November, 2019.

77/2019-Central Tax : Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019.

Extension of GSTR-7 Due Date for November 2019 in Assam, Manipur and Tripura

The Central Board of Indirect Taxes and Customs extends the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of…

Standard Operating Procedure for Non-Filers of Returns under CGST Act

The Central Board of Indirect Taxes and Customs issues a standard operating procedure for field formations to handle registered persons who fail to file returns under section 39…