Goods & Services Tax

CBIC extends due date for GSTR-1 for taxpayers of the 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.

CBIC extends due date of GSTR-1 for taxpayers of the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020

CBIC extends due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020.

CBIC notified class of persons, other than individuals who shall undergo authentication of aadhaar number in order to be eligible for registration.

CBIC vide notification, notify that from 01.04.2020, an individual shall undergo authentication of aadhaar number in order to be eligible for registration.

Central board of indirect taxes and customs vide notification number 17/2020 - central tax dated 23.03.2020, specify the class of persons who shall be exempted from aadhar authentication.

CBIC notified Central Goods and Services Tax (Third Amendment) Rules, 2020. This rules will further to amend the Central Goods and Services Tax Rules, 2017.

CBIC extended the due date 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.

CBIC issue notification to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020.

CBIC provide special procedure to be followed by taxpayers under GST in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two union territories into one.