Important Dates for filing GSTR-3B and GSTR-1 for availing benefit of Interest & Late Fees
The FM announced changes in GST Rules due to the outbreak of COVID-19. Due dates to file GST Returns were extended and relaxation was given from late fees on late filing.
AAAR: Breakwater is not 'plant and machinery' but a 'civil structure', not eligible for ITC
Madras HC Rules Interest Liability Arises Only on Cash Remitted for Discharge of Tax Liability
Section wise Analyses of Union Budget 2020 containing changes under GST, Customs and Central Excise Duty
New Year 2020 also ushers in certain new changes under the GST, which are important to be considered by the taxpayers. This article summarises 12 such changes like the restriction on the claim of ITC, blocking of the e-way bill, new GST Return system, RCM on motor vehicles, etc.
CBIC notifies certain sections in the Finance (No.2) Act, 2019 pertaining to CGST & IGST Act, effective from 1st January 2020
HC: Department can recover GST dues against Chronic Defaulting Assessee
NCLT: Directs for access of GST Portal to Corporate Debtor to pay GST liability
Delhi HC rules Central Excise Duty rebate claim filed after expiry of 1 year as ineligible