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 2020Ministry 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..
Extension of time limits under the Income-tax Act, 1961 and related Acts
Notification No#35 /2020 24 June 2020MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 24th June, 2020 TAXATION AND OTHER LAWS S.O. 2033(E).– In exercise of the powers conferred by sub-section (1) of section 3 of the Taxation and Other Laws (Relaxation o..
Seeks to bring into force Section 134 of Finance Act, 2020 in order to bring amendment to Section 25 of IGST Act w.e.f. 30.06.2020
Notification No#04/2020 –Integrated Tax 24 June 2020Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 04/2020 –Integrated Tax New Delhi, the 24th June, 2020 G.S.R. 409(E). - In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2020 (12 of..
Waiver of late fee for delay in filing GSTR-1- March to June 2020
Notification No#53/2020-Central Tax 24 June 2020Ministry 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..
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 2020Ministry 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..
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 2020Instruction 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..
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 2020Ministry 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..
Loans Sourced by Banks and NBFCs over Digital Lending Platforms: Adherence to Fair Practices Code and Outsourcing Guidelines
Notification No#RBI/2019-20/258 24 June 2020RBI/2019-20/258 DOR(NBFC)(PD)CC.No.112/03.10.001/2019-20 June 24, 2020 All Scheduled Commercial Banks (excluding RRBs) All Non-Banking Financial Companies (including Housing Finance Companies) Madam/ Dear Sir, Loans Sourced by Banks and NBFCs over Digital Lending Platforms: Adherence t..
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 2020Ministry 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..
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 2020Ministry 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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