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Notification & Circulars


Notification No. 64/2019 [F.No. 500/1/2014-APA-II] / SO 3272(E)

 Notification No#64/2019     13 September 2019

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 13th September, 2019 (Income-tax) S.O. 3272(E).—In exercise of the powers conferred by the third proviso to sub-section (2) of section 92C of the Income-tax Act, 1961 (43 of 1961)(hereinafter referred to a..

Posted in Income Tax

Notification No. 65/2019 [F.No.187/2/2019-ITA-I] /SO 3279(E)

 Notification No#65/2019     13 September 2019

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 13th September, 2019 (INCOME-TAX) S.O. 3279(E).—In pursuance of the powers conferred by sub-section (1) and (2) of section 120 and sub-section (2) of Section 143 of the..

Posted in Income Tax

Notification No. 62/2019 [F.No. 370149/154/2019-TPL] /SO 3265(E)

 Notification No#62/2019     12 September 2019

NOTIFICATION New Delhi, the 12th September, 2019 (INCOME-TAX) S.O. 3265(E).—In exercise of the powers conferred by sub-section (3B) of section 143 of the Income-tax Act, 1961 (43 of 1961), for the purposes of giving effect to the E-assessment Scheme, 2019 made under sub-section (3A) ..

Posted in Income Tax

Notification No. 63/2019 [F. No. 370142/11/2019-TPL] /SO 3266(E)

 Notification No#63/2019     12 September 2019

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 12th September, 2019 (INCOME-TAX) S.O. 3266(E).—In exercise of the powers conferred by clause (v) of the Explanation to section 48 of the Income-tax Act, 1961 (43 of 1..

Posted in Income Tax

E-assessment Scheme, 2019

 Notification No#61/2019     12 September 2019

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 12th September, 2019 (INCOME-TAX) S.O. 3264(E).–In exercise of the powers conferred by sub-section (3A) of section 143 of the Income-tax Act, 1961 (43 of 1961), the Cen..

Posted in Income Tax

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 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..

Posted in GST

Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020.

 Notification No#44/2019-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. 44/2019 – Central Tax New Delhi, the 9 th October, 2..

Posted in GST

Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.

 Notification No#45/2019-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. 45/2019 – Central Tax New Delhi, the 9 th October, 2019..

Posted in GST