Easy Office
Easy Office

GST Notification & Circulars


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

Clarification in respect of levy of GST on Director’s Remuneration

 Notification No#140/10/2020 – GST     10 June 2020

Circular No: 140/10/2020 – GST CBEC-20/10/05/2020-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, dated the 10th June, 2020 To The Principal Chief Commissioners / Chief Commissioners ..

Posted in GST

Clarification on Refund Related Issues

 Notification No#Circular No. 139/09/2020-GST     10 June 2020

Circular No. 139/09/2020-GST CBEC-20/06/03-2020-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 10th June, 2020 To, The Principal Chief Commissioners/Chief Commissioners/Principal..

Posted in GST

CBIC extends validity of e-way bills to 30th day of June

 Notification No#47/2020 - Central Tax     09 June 2020

Ministry Of Finance (Department Of Revenue) (Central Board Of Indirect Taxes And Customs) Notification No. 47/2020 - Central Tax New Delhi, the 9th June, 2020 G.S.R. 362(E).—In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 ..

Posted in GST

Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS

 Notification No#45/2020 –Central Tax     09 June 2020

Ministry Of Finance (Department Of Revenue) (Central Board Of Indirect Taxes And Customs) Notification No. 45/2020 –Central Tax New Delhi, the 9th June, 2020 G.S.R. 360(E). - In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017..

Posted in GST

Seeks to extend period to pass order under Section 54(7) of CGST Act

 Notification No#46/2020 –Central Tax     09 June 2020

Ministry Of Finance (Department Of Revenue) (Central Board Of Indirect Taxes And Customs) Notification No. 46/2020 –Central Tax New Delhi, the 9th June, 2020 G.S.R. 361(E).- In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017..

Posted in GST

Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli

 Notification No#45/2020 –Central Tax     09 June 2020

Ministry Of Finance (Department Of Revenue) (Central Board Of Indirect Taxes And Customs) Notification No. 45/2020 –Central Tax New Delhi, the 9th June, 2020 G.S.R. 360(E). - In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017..

Posted in GST

Posted in GST

Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017

 Notification No#Notification No. 43/2020 – Central Tax      16 May 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. 43/2020 – Central Tax New Delhi, the 16th May, 2020..

Posted in GST

Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws-reg

 Notification No#Circular No. 138/08/2020-GST     06 May 2020

Circular No. 138/08/2020-GST CBEC-20/06/04-2020 -GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, dated the 06th May, 2020 To The Principal Chief Commissioners / Chief Commissioners / Principal C..

Posted in GST