GST Archives - TaxCharcha

Notification No. 02/2021 – Central Tax (Rate) – Allowing utilisation of ITC by Landowner promoter and change in GST rate of Maintenance, Repair and Overhaul services of ships and vessels

TaxcharchaJune 3, 2021

by TaxcharchaJune 3, 2021064

The CBIC has issued the Notification No. 02/2021 – Central Tax (rate) in which the following changes have been issued:- a. Allowing the Landowner promoter...

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Notification No. 01/2021 – Central Tax (Rate) – Change in the GST rate of HSN 9503 and Diethylcarbamazine

TaxcharchaJune 3, 2021

by TaxcharchaJune 3, 2021090

The CBIC on 2nd June 2021 has notified the reduction in the rates of the followng from 12% to 5%. a. HSN 9503 – Toys...

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Retrospective amendment to Section 50 notified on 01-06-2021

TaxcharchaJune 2, 2021

by TaxcharchaJune 2, 20210225

In the 43rd GST Council Meeting, the GST Council has recommended for the retrospective amendment to Section 50 so as to the levy of interest...

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Notifications to give effect to the Recommendations of the 43rd GST Council Meeting

TaxcharchaJune 1, 2021

by TaxcharchaJune 1, 20210118

The CBIC has issued the various Notifications on 01-06-2021 to give effect to the Recommendations of the 43rd GST Council Meeting. To view and download...

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Anyalysis of Recommendations of 43rd GST Council Meeting

TaxcharchaMay 30, 2021

by TaxcharchaMay 30, 20210129

Amnesty scheme to provide relief to taxpayers regarding late fee for pending returns For furnishing the Form GSTR 3b for the period July 2017 to...

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Recommendations of 43rd GST Council Meeting held on 28th May 2021

TaxcharchaMay 28, 2021May 28, 2021

by TaxcharchaMay 28, 2021May 28, 20210228

The 43rd GST Council Meeting has held on 28th May 2021 in which major decisions regarding GST amnesty scheme, rationalisation of GST late fee and...

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Extension of compliances falling between 15-04-2021 to 30-05-2021 till 31-05-2021

TaxcharchaMay 2, 2021

by TaxcharchaMay 2, 20210176

Vide Notification No. 14/2021-Central Tax dated 1st May 2021, the effective date of the Notification being 15th April 2021, the various compliances have been extended...

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Relaxation of Norms for Rule 36(4) for April and May 2021 and extension of date of furnishing of IFF for April 2021

TaxcharchaMay 2, 2021May 2, 2021

by TaxcharchaMay 2, 2021May 2, 20210100

Vide Notification No. 13/2021-Central Tax dated 1st May 2021, the CBIC has provide the following relaxations:- a. With respect to Rule 36(4), the provision shall...

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Extension of due date of GSTR 4 for Quarter ending 31st March 2021

TaxcharchaMay 2, 2021

by TaxcharchaMay 2, 20210102

The CBIC has extended the due date of filing Form GSTR 4 for the Quarter ending March 2021 till 31st May 2021 vide Notification No....

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Waiver of late fee on filing GSTR 3B

TaxcharchaMay 2, 2021

by TaxcharchaMay 2, 20210169

The CBIC, on 1st May 2021, has notified the waiver of the late fee in respect of filing of the GSTR 3B by the Registered...

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Relaxation in Interest Rates for GSTR 3B of Tax periods of March 2021 and April 2021

TaxcharchaMay 2, 2021

by TaxcharchaMay 2, 20210140

The Central Board of Indirect Taxes and Customs (CBIC) has lowered the Interest rate under section 50 applicable on various taxpayers for the GST to...

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Press release regarding utilisation of ITC

TaxcharchaMarch 21, 2021

by TaxcharchaMarch 21, 20210102

In a recent press release by the Central Board of Indirect Taxes and Customs (CBIC), it has been said that the CBIC is in the...

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CBIC issues clarification on Refund related issues

TaxcharchaMarch 14, 2021

by TaxcharchaMarch 14, 20210106

The CBIC has published the Circular related to Refund in case of Zero rated supplies and also clarified the calculation of Adjusted Total Turnover. To...

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E-Invoicing to be applicable for Registered Persons having Aggregate Turnover of more than Rs. 50 Crores from 01-04-2021 onwards

TaxcharchaMarch 8, 2021

by TaxcharchaMarch 8, 20210225

The Central Board of Indirect Taxes and Customs (CBIC) has issued the Notification No. 5/2021-Central Tax in which it has been notified that the E-invoicing...

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Proposed Abolition of GST Audit – Is it good or bad for the taxpayers?

TaxcharchaMarch 3, 2021

by TaxcharchaMarch 3, 20210122

In the Finance Bill 2021, the Government has proposed to omit the requirement for the GST Audit under section 35(5). The main object for the...

Blogs GST Latest

Possible reason for the mismatch between Table 8A and GSTR 2A

TaxcharchaMarch 1, 2021

by TaxcharchaMarch 1, 20210159

On 28th February 2021, the Government has extended the due date for furnishing the GSTR 9 and GSTR 9C for the FY 2019-20 which is...

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Extension of Due date of GSTR 9 and GSTR 9C for FY 2019-20 till 31-03-2021

TaxcharchaMarch 1, 2021

by TaxcharchaMarch 1, 2021080

The CBIC has extended the due date for furnishing the GSTR 9 and GSTR 9C for the FY 2019-20 from 28th February 2021 to 31st...

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Extension of Time limits for various returns falling due on 31st December 2020

TaxcharchaDecember 31, 2020

by TaxcharchaDecember 31, 20200104

In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliances due to the outbreak of COVID-19, the Government brought the...

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Notification No. 94/2020 – Central Tax – Amendment in CGST rules

TaxcharchaDecember 23, 2020

by TaxcharchaDecember 23, 20200254

On 22nd December 2020, the CBIC has issued the Notification No. 94/2020 in which the various provisions related to ITC utilization and Registration has been...

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Notification No. 93/2020 – Central Tax – Waiver of late fee for delay in furnishing Form GSTR 4 for FY 2019-20 till 31st December 2020 in Union Territory of Ladakh

TaxcharchaDecember 23, 2020

by TaxcharchaDecember 23, 20200568

The Central Board of Indirect Taxes and Customs (CBIC) has notified for the waiver of late fee for filing Form GSTR 4 for FY 2019-20...

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Notification No. 92/2020 – Central Tax – Appointed date of 1st January 2021 for various amendments introduced in Finance Act 2020 related to GST

TaxcharchaDecember 23, 2020

by TaxcharchaDecember 23, 20200672

The CBIC has notified the Notification No. 92/2020 – Central Tax in which 1st January 2021 has been notified as the designated date for various...

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Notification No. 91/2020 – Central Tax – CBIC extends the due date of compliance falling on 29th November and 30th November to 30th March and 31st March 2021 respectively

TaxcharchaDecember 14, 2020

by TaxcharchaDecember 14, 20200571

The CBIC on 14th December 2020 has notified the Notification No. 91/2020 – Central Tax in which it has exercised the powers given in Section...

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Standard Operating Procedure (SOP) for verification of taxpayers granted deemed registration

TaxcharchaNovember 28, 2020December 5, 2020

by TaxcharchaNovember 28, 2020December 5, 20200236

The CBIC, on 27th November 2020, issued the Instructions containing the Standard Operating Procedure (SOP) for verification of taxpayers granted deemed registration. The Instruction reads...

GST Income Tax Latest

Extension of various due dates falling on 31st October 2020

TaxcharchaOctober 24, 2020December 5, 2020

by TaxcharchaOctober 24, 2020December 5, 20200211

The Ministry of Finance has extended various due dates falling on 31st October which are as follows:- Particulars Extended due date Tax Audit Report –...

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Recommendation of 42nd GST Council Meeting

TaxcharchaOctober 5, 2020December 5, 2020

by TaxcharchaOctober 5, 2020December 5, 20200124

The 42nd GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman through video conferencing here today. The meeting...

Category : GST

Notification No. 02/2021 – Central Tax (Rate) – Allowing utilisation of ITC by Landowner promoter and change in GST rate of Maintenance, Repair and Overhaul services of ships and vessels

Notification No. 01/2021 – Central Tax (Rate) – Change in the GST rate of HSN 9503 and Diethylcarbamazine

Retrospective amendment to Section 50 notified on 01-06-2021

Notifications to give effect to the Recommendations of the 43rd GST Council Meeting

Anyalysis of Recommendations of 43rd GST Council Meeting

Recommendations of 43rd GST Council Meeting held on 28th May 2021

Extension of compliances falling between 15-04-2021 to 30-05-2021 till 31-05-2021

Relaxation of Norms for Rule 36(4) for April and May 2021 and extension of date of furnishing of IFF for April 2021

Extension of due date of GSTR 4 for Quarter ending 31st March 2021

Waiver of late fee on filing GSTR 3B

Relaxation in Interest Rates for GSTR 3B of Tax periods of March 2021 and April 2021

Press release regarding utilisation of ITC

E-Invoicing to be applicable for Registered Persons having Aggregate Turnover of more than Rs. 50 Crores from 01-04-2021 onwards

Proposed Abolition of GST Audit – Is it good or bad for the taxpayers?

Possible reason for the mismatch between Table 8A and GSTR 2A

Extension of Due date of GSTR 9 and GSTR 9C for FY 2019-20 till 31-03-2021

Extension of Time limits for various returns falling due on 31st December 2020

Notification No. 94/2020 – Central Tax – Amendment in CGST rules

Notification No. 93/2020 – Central Tax – Waiver of late fee for delay in furnishing Form GSTR 4 for FY 2019-20 till 31st December 2020 in Union Territory of Ladakh

Notification No. 92/2020 – Central Tax – Appointed date of 1st January 2021 for various amendments introduced in Finance Act 2020 related to GST

Notification No. 91/2020 – Central Tax – CBIC extends the due date of compliance falling on 29th November and 30th November to 30th March and 31st March 2021 respectively

Standard Operating Procedure (SOP) for verification of taxpayers granted deemed registration

Extension of various due dates falling on 31st October 2020

Recommendation of 42nd GST Council Meeting

CBDT relaxes filing of Form 15CA / CB

Guidelines for compulsory selection of Returns for complete scrutiny for FY 2021-22

CBDT notifies New TDS rules to amend Rule 31A

AGILE PRO will be AGILE PRO S from 7th June onwards

Notification No. 03/2021 – Central Tax (Rate) – Time of payment of GST by the Real Estate Developers

GST Audit manual released by CBIC

Various Income Tax Dates extended due to severe...

Finance Act 2020

ICAI releases Technical guide on GST audit

FAQs on GST – CBIC