Goods & Services Tax

An act to make a provision for levy and collection of tax on intra-state supply of goods or services or both by the union territories and for matters connected therewith or incidental thereto.

GST council in its 38th meeting held on 18.12.2019 at New Delhi had taken the following decisions:- 1. Due date of GSTR-9 and GSTR-9C further extended till 31.01.2020. 2. Late fee waived for filing GSTR-1 from July 2017 to November…

As per GST Act, any person aggrieved by the order of appellate authority, may file appeal before appellate tribunal within 3 months from the date of communication of the order. As benches of the tribunal yet to be constituted, therefore CBIC extend time limit for filing appeal before appellate tribunal

With effect from 01.12.2019, GST department has started to block the facility of generation of e way bill, if the taxpayer has not filed GSTR-3B return for more than two consecutive tax period.

CBIC withdraw circular no 107/26/2019-GST dated 18.07.2019 related to supply of Information Technology enabled Services (ITeS services) under GST.

Central board of Indirect Taxes & Customs has issued compilation of all the acts, rules, notification, circulars and forms for the ease of taxpayers, tax professionals and tax authorities in book format. This compilation includes the following content as updated…

Circular No. 125/44/2019 – GST CBEC-20/16/04/18-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 18th November, 2019 To,The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)/The Principal Director Generals/Director…

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 ACT NO. 13 OF 2017 [12th April, 2017] An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central…