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Notification & Circulars


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

Income-tax (12th Amendment) Rules, 2020

 Notification No#31/2020     29 May 2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 29th May, 2020 INCOME-TAX G.S.R. 338(E).—In exercise of the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Boa..

Posted in Income Tax

Income-tax (11th Amendment) Rules, 2020

 Notification No#30/2020     28 May 2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 28th May, 2020 INCOME-TAX G.S.R. 329(E).—In exercise of the powers conferred by section 285BB read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central..

Posted in Income Tax

Remuneration to be paid to an eligible Fund Manager under section 9A of the Income-tax Act, 1961

 Notification No#29/2020     27 May 2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 27th May, 2020 INCOME-TAX G.S.R.315(E).—In exercise of the powers conferred by section 295 read with clause (m) of sub-section (3) of section 9A of the Income-tax Act, 1..

Posted in Income Tax

Notification No. 26/2020 [F.No.300196/9/2019-ITA-I] / SO 1563(E)

 Notification No#26/2020     21 May 2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 21st May, 2020 S.O. 1563(E).— In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifi..

Posted in Income Tax

Clarifications in respect of prescribed electronic modes under section 269SU of the Income-tax Act, 1961

 Notification No#12/2020     20 May 2020

CircularNo. 12/2020 F.No.370 142135/20 19-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Dated: 20th May, 2020 Subject: Clarifications in respect of prescribed electronic modes under section 269SU of thcIncome-tax Act, 1961 - reg..

Posted in Income Tax

Amendment of the Income-tax Rules, 1962 to provide for Safe Harbour Rules

 Notification No#25/2020     20 May 2020

Ministry of Finance (Department Of Revenue) (Central Board Of Direct Taxes) Notification No. 25/2020-Income Tax New Delhi, the 20th May, 2020 INCOME-TAX G.S.R. 304(E).-In exercise of the powers conferred by section 295 read with sub-section (2) of section 92CB of the Income-tax Act, 19..

Posted in Income Tax