Notification & Circulars

Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs

Notification No#10/2020-Central Tax 23 March 2020

[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. 10/2020 – Central Tax New Delhi, the 21st March, 2020 ..

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Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016

Notification No#11/2020-Central Tax 23 March 2020

[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. 11/2020 – Central Tax New Delhi, the 21st March, 2020 ..

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Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate)

Notification No#12/2020-Central Tax 23 March 2020

[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. 12/2020 – Central Tax New Delhi, the 21st March, 2020 ..

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Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules

Notification No#133/03/2020 23 March 2020

Circular No.133 03/2020-GST F.No. CBEC-20/06/13/2019-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs GST Policy Wing *** New Delhi, dated the 23rd March, 2020 To, The Principal Chief Commissioners/Ch..

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Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016

Notification No#134/04/2020 23 March 2020

Circular No.134/04/2020-GST CBEC-20/16/12 /2020 -GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, dated the 23rd March, 2020 To, The Principal Chief Commissioners / Chief Commissioner..

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Relaxation in compliance with requirements pertaining to Mutual Funds

Notification No#SEBI/HO/IMD/DF3/CIR/P/2020/47 23 March 2020

CIRCULAR SEBI/HO/IMD/DF3/CIR/P/2020/47 March 23, 2020 All Mutual Funds (MFs)/ Asset Management Companies (AMCs)/ Trustee Companies/ Board of Trustees of Mutual Funds/ Association of Mutual Funds in India (AMFI) Sir / Madam, Subject: Relaxation in compliance with requirements pertai..

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Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020

Notification No#29/2020-Central Tax 23 March 2020

[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. 29/2020 – Central Tax New Delhi, the 23rd March, 2020 ..

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Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.

Notification No#27/2020-Central Tax 23 March 2020

[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. 27/2020 – Central Tax New Delhi, the 23rd March, 2020 ..

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Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.

Notification No#22/2020-Central Tax 23 March 2020

[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. 22/2020 – Central Tax New Delhi, the 23rd March, 2020 ..

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Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.

Notification No#23/2020-Central Tax 23 March 2020

[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. 23/2020 – Central Tax New Delhi, the 23rd March, 2020 ..

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