Notification & Circulars

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 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..

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Seeks to carry out changes in the CGST Rules, 2017.

Notification No#49/2019-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. 49/2019 – Central Tax New Delhi, the 9 th October, 20..

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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..

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Procedure for identification and processing of cases for prosecution under Direct Tax Laws

Notification No#24/2019 09 September 2019

F.No.285/08/2014-IT(Inv. V) /349 Government ofIndia Ministry of Finance Department of Revenue (Central Board of Direct Taxes) Room No. 515, 5th Floor, C-Block, Dr. Shyama Prasad Mukherjee Civic Centre, Minto Road, New Delhi -110002. Dated: 09.09.20 19 Subject: ..

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Relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure

Notification No#25/2019 09 September 2019

F.No.285/0812014-IT(Inv. V) I'?:; SO Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) Room No. 515, 5th Floor, C-Block, Dr. Shyama Prasad Mukherjee Civic Centre, Minto Road, New Delhi -110002. Dated: 09.09.2019 S..

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Exception to monetary limits for filing appeals specified in any Circular issued under Section 268A of the Income-tax Act, 1961-reg

Notification No#23/2019 06 September 2019

F. No. 279/Misc.lM-93/20l8-ITJ(Pt.) Government of India Ministry of Finance Department of Revenue Central Board Direct Taxes Judicial Section New Delhi, 6th September 2019 Subject: -Exception to monetary limits for filing appeals specified in any Circular issued under Section..

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Income-tax (6th Amendment) Rules, 2019

Notification No#60/2019 05 September 2019

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 5th September, 2019 INCOME-TAX S.O. 3215(E).—In exercise of the powers conferred by the first proviso to clause (23C) of sub-section (1) of section 10 and clause (vi) of su..

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