GST Notification & Circulars

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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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 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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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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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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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 ..

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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..

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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..

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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..

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