Amendment through Notification no.92, 94 dated 22.12.2020
Debit Note is delinked from its original invoice for the purpose of claiming Input Tax Credit (ITC) u/s 16(4) of…
Category: Amendment
List of Notifications issued by CBIC on 10.11.2020
Notification no.81/2020-CT dated 10.11.2020 In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of…
Summary of Notifications issued by CBIC on 15.10.2020
Notification no.74/2020-CT dated 15.10.2020 : Due date for filing GSTR-1 for taxpayers having aggregate turnover up to 1.5 Crore in…
Summary of amendments vide Notifications issued by CBIC on 30.09.2020
1. Notification No.04/2020-Central Tax (Rate) ,dt. 30-09-2020 : CGST exemption on services by way of transportation of goods by air…
Interest u/s 50 shall be levied on the GST liability paid thru Cash
Notification No. 63/2020-Central Tax dated 25.08.2020 has been published by CBIC to give effect to Section 100 of the Finance…
Circular no. 137 dt.13.4.2020 – Certain issues in GST is being clarified
Issue 1 : A supplier has received an advance for supply of service to be made in future. He also…
Changes in GST vide Notifications published on 03.04.2020
ITC restriction u/r 36(4) is relaxed for period from March to August, 2020: As per rule 36 of CGST Rules,…
All communications from the Office of CBIC must contain DIN
CBIC, vide Circular no. 122/41/2019-GST dated 05.11.2019, had implemented a system for electronic (digital) generation of a Document Identification Number…
Proposed Circular on Distribution of common service by Head Office
Annexure-A F.No. Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy…
Changes in GST rate, exemption RCM vide Notifications dt 30.09.19
Change in GST rate on goods w.e.f 01.10.2019. Ref. Notification no. 14/2019-CTR dated 30.09.2019 GST rate on “Tamarind dried” is…