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Notification & Circulars


Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

 Notification No#47/2019-Central Tax      10 September 2019

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 47/2019 – Central Tax New Delhi, the 9 th October, 2019 ..

Posted in GST

Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020.

 Notification No#46/2019-Central Tax      10 September 2019

[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. 46/2019 – Central Tax New Delhi, the 9 th October, 2..

Posted in GST

Seeks to carry out changes in the CGST Rules, 2017.

 Notification No#49/2019-Central Tax      10 September 2019

[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. 49/2019 – Central Tax New Delhi, the 9 th October, 20..

Posted in GST

Seeks to amend notification No. 41/2019 � Central Tax, dated the 31st August, 2019.

 Notification No#48/2019-Central Tax      10 September 2019

[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. 48/2019 – Central Tax New Delhi, the 9 th October, 201..

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Procedure for identification and processing of cases for prosecution under Direct Tax Laws

 Notification No#24/2019     09 September 2019

F.No.285/08/2014-IT(Inv. V) /349 Government ofIndia Ministry of Finance Department of Revenue (Central Board of Direct Taxes)  Room No. 515, 5th Floor, C-Block, Dr. Shyama Prasad Mukherjee Civic Centre, Minto Road, New Delhi -110002. Dated: 09.09.20 19 Subject: ..

Posted in Income Tax

Relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure

 Notification No#25/2019     09 September 2019

F.No.285/0812014-IT(Inv. V) I'?:; SO Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes)  Room No. 515, 5th Floor, C-Block, Dr. Shyama Prasad Mukherjee Civic Centre, Minto Road, New Delhi -110002. Dated: 09.09.2019 S..

Posted in Income Tax

Exception to monetary limits for filing appeals specified in any Circular issued under Section 268A of the Income-tax Act, 1961-reg

 Notification No#23/2019     06 September 2019

F. No. 279/Misc.lM-93/20l8-ITJ(Pt.) Government of India Ministry of Finance Department of Revenue Central Board Direct Taxes Judicial Section New Delhi, 6th September 2019 Subject: -Exception to monetary limits for filing appeals specified in any Circular issued under Section..

Posted in Income Tax

Income-tax (6th Amendment) Rules, 2019

 Notification No#60/2019     05 September 2019

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 5th September, 2019 INCOME-TAX S.O. 3215(E).—In exercise of the powers conferred by the first proviso to clause (23C) of sub-section (1) of section 10 and clause (vi) of su..

Posted in Income Tax

Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.

 Notification No#41/2019-Central Tax      31 August 2019

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 41/2019 – Central Tax New Delhi, the 31 st August, 201..

Posted in GST

Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.

 Notification No#38/2019-Central Tax      31 August 2019

[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. 38/2019 – Central Tax New Delhi, the 31 st August, 2..

Posted in GST