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GST Notification & Circulars


WHEREAS, sub section 2 of section 29 of the Central Goods and Services Tax Act, 2017 hereinafter referred to as the said Act provides for cancellation of registration by proper officer in situations

 Notification No#01/2020-Central Tax     25 June 2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) ORDER New Delhi, the 25th June, 2020 No. 01/2020-Central Tax S.O. 2064(E). - WHEREAS, sub-section (2) of section 29 of the Central Goods and Services Tax Act, 2017 (hereinafter referr..

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Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2017

 Notification No#49/2020-Central Tax     24 June 2020

Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 49/2020-Central Tax New Delhi, the 24th June, 2020 G.S.R. 402(E). - In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2020 (12 of 2020..

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Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020

 Notification No#51/2020-Central Tax     24 June 2020

Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 51/2020-Central Tax New Delhi, the 24th June, 2020 G.S.R. 404(E). - In exercise of the powers conferred by sub-section (1) of section 50 of the Central Goods and Services Tax Ac..

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Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020

 Notification No#02/2020–Union Territory Tax     24 June 2020

Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 02/2020–Union Territory Tax New Delhi, the 24th June, 2020 G.S.R. 408(E). - In exercise of the powers conferred by section 21 of the Union Territory Goods and Services Tax..

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Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020

 Notification No#52/2020-Central Tax     24 June 2020

Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 52/2020-Central Tax New Delhi, the 24th June, 2020 G.S.R. 405(E). - In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 201..

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Central Goods and Services Tax (Seventh Amendment) Rules, 2020

 Notification No#50/2020-Central Tax     24 June 2020

Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 50/2020-Central Tax New Delhi, the 24th June, 2020 G.S.R. 403(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of..

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Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020

 Notification No#05/2020 –Integrated Tax     24 June 2020

Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 05/2020 –Integrated Tax New Delhi, the 24th June, 2020 G.S.R. 410(E). - In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 201..

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Waiver of late fee for delay in filing GSTR-1- March to June 2020

 Notification No#53/2020-Central Tax     24 June 2020

Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 53/2020-Central Tax New Delhi, the 24th June, 2020 G.S.R. 406(E). - In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), t..

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Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore

 Notification No#54/2020-Central Tax     24 June 2020

Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 54/2020-Central Tax New Delhi, the 24th June, 2020 G.S.R. 407(E). - In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 201..

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Payment of GST by real estate promoter/developer supplying construction of residential apartment etc, on the shortfall value of inward supplies from registered supplier at the end of the financial yea

 Notification No#Instruction No. 3/2/2020- GST     24 June 2020

Instruction No. 3/2/2020- GST F. No. 354/32/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax research Unit) Room No. 146G, North Block, New Delhi, Dated: 24th June, 2020   To The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissi..

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