Analysis of Invoice Management System (IMS)
On the GST portal, a new facility shall be implemented with effect from 1st October 2024 in which the supplier and recipient will be able...
Tag : #goods and services tax
Recommendations of 52nd GST Council Meeting
The 52nd GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in New Delhi today. The meeting...
Waiver of late fee for filing Form GSTR 4 for the FY 2021-22
The CBIC, vide Notification No. 07/2022 – Central Tax, has issued the notification in which it has been notified that the late fee for filing...
Notification No. 03/2020-Central Tax Rate – Changes in GST rates
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Notification No. 22/2020-Central Tax – Extension of due date of furnishing Form GSTR 1 in the state of J&K and UT of Ladakh for the period October 2019 to February 2020 till 24th March 2020
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 22/2020 – Central Tax New Delhi, the...
Notification No. 21/2020-Central Tax – Extension of Form GSTR 1 for registered persons whose principal place of business is J&K and Ladakh for period October – December 2019 till 24th March 2020
[docxpresso file=”https://taxcharcha.com/wp-content/uploads/2020/03/notfctn-21-central-tax-english-2020.odt” comments=”true” SVG=”true”] To download the Notification, click here NN 21-2020-Central Tax...
Notification No. 20/2020-Central Tax – Extension of Form GSTR 7 for the taxpayers whose registered place of business is in J&K for the period July 2019 to February 2020
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Notification No. 19/2020-Central Tax – Class of persons other than Individuals who shall undergo AADHAR authentication to be eligible for GST registration
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 19/2020 – Central Tax New Delhi, the...
GSTR 9 and GSTR 9C for FY 2018-19 – Current problems in the GST Annual returns forms
As we all know that the GST professionals have just concluded the mammoth task of finalising and filing the GST Annual returns and GST Audit...
Circular No. 130/49/2019-GST – Reverse Charge Mechanism (RCM) on renting of motor vehicles
On 31st December 2019, the Central Board of Indirect Taxes and Customs has issued the Notification no. 29/2019-Central tax rate regarding the RCM on renting...
Notification no. 29/2019-Central Tax Rate – Leviability of RCM on renting of motor vehicle services
On 31st December 2019, the Central Board of Indirect Taxes and Customs (CBIC) has issued the Notification no. 29/2019-Central Tax Rate for the leviability of...
Notification no. 28/2019-Central Tax Rate – Exemption of upfront fee payable for long term lease of industrial / financial infrastructure plots by an entity having 20% or more ownership of Central or State Government
To give effect to the recommendations of the 38th GST Council Meeting, the Central Board of Indirect Taxes and Customs (CBIC) has issued the Notification...
Notification no. 27/2019 – Central Tax (Rate) – Increase in rate of woven and non woven bags and sacks of polyethylene or polypropylene strips used for packing of goods
On 30th December 2019, the Central Board of Indirect Taxes and Customs has issued the notification in which the rates of the following items have...
Circular No. 129/48/2019-GST – Standard Operating Procedure in case of non-filers of returns
On 24th December 2019, the Central Board of Indirect Taxes and Customs (CBIC) has issued the circular no. 129/48/2019 regarding the Standard Operating Procedure for...
Notications for applicability of E-invoicing
On 13th December 2019, the Central Board of Indirect Taxes and Customs (CBIC) has notified notifications no. 68/2019, 69/2019, 70/2019 and 71/2019 regarding the applicability...
Analysis of Rule 36(4) – Additional 20% ITC
On 9th October 2019, a notification has been issued by the CBIC regarding the introduction of Rule 36(4) which says about the provisional availment of...
Circular No. 125/44/2019-GST – Clarification regarding fully electronic refund process through Form GST RFD 01 and single disbursement
The CBIC has issued the clarification regarding the fully electronic refund process and single disbursement of the refund. In the circular, the complete process of...
Circular No. 124/43/2019 – Clarification regarding filing of optional Annual returns under GST
On 18-11-2019, the CBIC has issued the clarification regarding the optional filing of Annual returns of the taxable persons whose turnover do not exceed Rs....
Circular no.121/2019-GST – Clarification related to supply of grant of alcoholic liquor license
The CBIC has released the clarification in which the issue of GST related to supply of grant of alcoholic liquor license has been clarified. To...
Circular no. 120/2019-GST – Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017
The CBIC has issued the clarification in which it has been stated that the explanation having been inserted under section 11(3) of the CGST Act,...
Circular No. 119/2019-GST – Taxability of supply of securities under securities lending scheme
The CBIC has clarified the position regarding the levy of GST on the services related to supply of securities under securities lending scheme 1997. It...
Circular No. 118/2019 – GST – Determination of place of supply in case of software / design services related to Electronic semi conductor and Design Manufacturing (ESDM) Industry
In circular no. 118/2019-GST, the CBIC has clarified that place of supply of software / design by supplier located in taxable territory to service recipient...
Circular no. 117/2019-GST – GST exemption on DG shipping approved maritime courses conducted by Maritime Training Institutes of India
On 11th October 2019, the CBIC has issued the clarification regarding the exemption from GST on the DG shipping approved maritime courses conducted by Maritime...
Circular no. 116/2019 – Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors
In this circular, the CBIC has issued the clarification with respect to the chargeability of GST on the donation received from the individual donors by...
Ciruclar no. 115/2019 – Clarification on issue of GST on Airport levies
In this circular, the CBIC has issued the clarification regarding the GST on the Airport levies. Read circular here – circular-cgst-115...