Statutory updates

Amendment of Mutual Agreement Procedure Rules in Income-tax

Official title: notification 23/2020 f. no.370142/31/2019 tpl / gsr 282 e amendment of mutual agreement procedure map procedure laid down in the income tax rules 1962

CGST Fifth Amendment Rules 2020 on GSTR-3B Filing

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

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.

Extension of E-Way Bill Validity till May 2020

Official title: 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.

Extension of GSTR 9 and 9C Due Date for FY 2018-19

Official title: 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.

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.

Extension for Review and Updation of Stewardship Policy

Official title: Extension of timeline for review and updation of stewardship policy based o

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.