Notification & Circulars

Relaxation from compliance to REITs and InvITs due to the CoVID-19 virus pandemic

Notification No#SEBI/HO/DDHS/CIR/P/2020/42 23 March 2020

CIRCULAR SEBI/HO/DDHS/CIR/P/2020/42 March 23, 2020 To, All Real Estate Investment Trusts (REITs) All InfrastructureInvestment Trusts (InvITs) All Parties to REITs and InvITs All Recognized Stock Exchanges All Depositories Madam / Sir, Sub: Relaxation from compliance toREI..

Posted in Corporate Law

Interoperability among Clearing Corporations: Revision of criteria for entering the risk-reduction Mode

Notification No#SEBI/HO/MRD2/DCAP/CIR/P/2020/45 23 March 2020

CIRCULAR SEBI/HO/MRD2/DCAP/CIR/P/2020/45 March 23, 2020 To All Recognized Stock Exchanges and Clearing Corporations except Commodity Derivatives Exchanges/ Clearing Corporations and Stock Exchanges/ Clearing Corporations in International Financial Services Centre Dear Sir/ Madam Sub-Int..

Posted in Corporate Law

Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.

Notification No#15/2020-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. 15/2020 – Central Tax New Delhi, the 23 rd March, 2020..

Posted in GST

Seeks to make third amendment (2020) to CGST Rules.

Notification No#16/2020-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. 16/2020 – Central Tax New Delhi, 23rd March, 2020 ..

Posted in GST

Seeks to specify the class of persons who shall be exempted from aadhar authentication.

Notification No#17/2020-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. 17/2020 – Central Tax New Delhi, the 23rd March, 2020 ..

Posted in GST

Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.

Notification No#19/2020-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. 19/2020 – Central Tax New Delhi, the 23rd March, 2020 ..

Posted in GST

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, for the quarter July-September, 2019 till 24th March,2020.

Notification No#24/2020-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. 24 /2020 – Central Tax New Delhi, the 23rd March, 2020..

Posted in GST

Relaxation from compliance with certain provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and certain SEBI Circulars due to the CoVID -19 virus pandemic - Continuation

Notification No#SEBI/HO/DDHS/ON/P/2020/41 23 March 2020

CIRCULAR SEBI/HO/DDHS/ON/P/2020/41 March 23, 2020 To, All listed entities/issuers who have listed/proposed to list NCDs/NCRPS/CPs/MDS All Recognized Stock Exchanges All Debenture Trustees All Registered Merchant Bankers Madam / Sir, Sub: Relaxation from compliance with certain pro..

Posted in Corporate Law

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..

Posted in GST

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..

Posted in GST