Notification & Circulars

WHEREAS, sub section 2 of section 29 of the Central Goods and Services Tax Act, 2017 hereinafter referred to as the said Act provides for cancellation of registration by proper officer in situations

Notification No#01/2020-Central Tax 25 June 2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) ORDER New Delhi, the 25th June, 2020 No. 01/2020-Central Tax S.O. 2064(E). - WHEREAS, sub-section (2) of section 29 of the Central Goods and Services Tax Act, 2017 (hereinafter referr..

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Notification No. 36/2020 [F.No. 300196/38/2017-ITA-I] / SO 2042(E)

Notification No#36/2020 25 June 2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 25th June, 2020 S.O. 2042(E).—In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifie..

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Notification No. 37/2020 [F.No. 300196/50/2019-ITA-I] / SO 2041(E)

Notification No#37/2020 25 June 2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 25th June, 2020 S.O. 2041 (E).—In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government..

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Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020

Notification No#52/2020-Central Tax 24 June 2020

Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 52/2020-Central Tax New Delhi, the 24th June, 2020 G.S.R. 405(E). - In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 201..

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Extension of time limits under the Income-tax Act, 1961 and related Acts

Notification No#35 /2020 24 June 2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 24th June, 2020 TAXATION AND OTHER LAWS S.O. 2033(E).– In exercise of the powers conferred by sub-section (1) of section 3 of the Taxation and Other Laws (Relaxation o..

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Seeks to bring into force Section 134 of Finance Act, 2020 in order to bring amendment to Section 25 of IGST Act w.e.f. 30.06.2020

Notification No#04/2020 –Integrated Tax 24 June 2020

Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 04/2020 –Integrated Tax New Delhi, the 24th June, 2020 G.S.R. 409(E). - In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2020 (12 of..

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Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020

Notification No#05/2020 –Integrated Tax 24 June 2020

Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 05/2020 –Integrated Tax New Delhi, the 24th June, 2020 G.S.R. 410(E). - In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 201..

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Waiver of late fee for delay in filing GSTR-1- March to June 2020

Notification No#53/2020-Central Tax 24 June 2020

Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 53/2020-Central Tax New Delhi, the 24th June, 2020 G.S.R. 406(E). - In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), t..

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Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore

Notification No#54/2020-Central Tax 24 June 2020

Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 54/2020-Central Tax New Delhi, the 24th June, 2020 G.S.R. 407(E). - In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 201..

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Payment of GST by real estate promoter/developer supplying construction of residential apartment etc, on the shortfall value of inward supplies from registered supplier at the end of the financial yea

Notification No#Instruction No. 3/2/2020- GST 24 June 2020

Instruction No. 3/2/2020- GST F. No. 354/32/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax research Unit) Room No. 146G, North Block, New Delhi, Dated: 24th June, 2020 To The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissi..

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