GST Notification & Circulars


Further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter

 Notification No#Notification No. 56/2020-Central Tax     27 June 2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 56/2020-Central Tax New Delhi, the 27th June, 2020 G.S.R. 417(E).- In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 201..

Posted in GST

To extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020

 Notification No#Notification No. 55/2020 – Central Tax      27 June 2020

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 55/2020 – Central Tax New Delhi, the 27th June, 202..

Posted in GST  1 comments

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..

Posted in GST

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..

Posted in GST

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..

Posted in GST

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..

Posted in GST

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..

Posted in GST

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..

Posted in GST

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..

Posted in GST

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..

Posted in GST