Category: Goods and Services Tax

The amendment provides that it is mandatory to file all FORM GSTR-1 and FORM GSTR-3B for the financial year for which the return is being filed for before filing this return and for FY 2017-18, …

Read More "Delhi Goods and Services Tax (Seventh Amendment) Rules, 2019"

The filing for the quarter from 1 October, 2020 to December, 2020 by 13th January, 2021 and the filing for the quarter from 2 January, 2021 to March, 2021 by 13th April, 2021.

The Notification states that if a registered person fails to furnish GSTR-1 by the due dates for the months of March, April and May 2020 and for the quarter ending on 31st March 2020, the …

Read More "Government of NCT of Delhi waives late fees for delayed filing of GSTR-1"

The notification prescribes extended dates for filing of GSTR-3B and waiver of late fees in case of delay in furnishing the return. For this purpose, it categorises taxpayers into three categories based on their aggregate …

Read More "Government of NCT of Delhi waives late fees for delayed filing of GSTR-3B"

The notification states that the last date for furnishing Form GSTR-9 and GSTR-9C for the financial year of 2018-2019 stands fixed on 31st October 2020. CBIC had earlier fixed the last date for this purpose …

Read More "CBIC extends the deadline for furnishing of annual return for the FY 2018-2019 till 31st October 2020"

According to the present notification, 30th December 2020 shall be the last date for completion or compliance of the actions under the Customs Act, 1962, the Customs Tariffs Act, 1975 or Chapter V of the …

Read More "CBIC notifies dates for relaxation of deadlines under certain Indirect Tax Laws"

The Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 has been published on the 29th September, 2020 and shall be deemed to have come into force on the 31st day of …

Read More "The Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020"

If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published within five years of commencement …

Read More "The removal of difficulties order under A.P GST Act, 2017 can be issued for 5 years from commencement of the Act"

Under the previous notification, registered persons paying tax under section 10 of the Bihar Goods and Service Tax Act, 2017 or availing the benefits mentioned in the notification dated 8th May 2019, were classified as …

Read More "The Government of Bihar extends the deadline for filing of GSTR-4 by Composition Dealers for FY 2019-20"

The present notification enlarges the scope of the original notification of June 2020. By virtue of this notification, any compliance in respect of anti-profiteering that was required to be completed by any date between 20th …

Read More "Government of Bihar extends the deadline for compliance with anti-profiteering provisions of Bihar GST Act, 2017"