Tag: CGST
CBIC notifies 01/10/2022 as the commencement date in respect of provisions of Sections 100 to 114, except clause (c) of section 110 and section 111 of the Finance Act, …
CBIC has issued detailed Guidelines/ Instructions/ clarifications for adherence by field formations in connection with Arrest(s)/ Bail(s) relating to Offences punishable under the CGST Act, 2017, vide GST Investigation …
CBIC has issued detailed Guidelines/ Instructions for adherence by the field formations, dealing with GST Investigation, before issuance of Summons under Section 70 of the CGST Act 2017, vide …
CBIC issues instruction for GST Investigation Officials to ensure that any tax payments during search, inspection or investigation are made by taxpayers on voluntary basis using DRC-03 and that …
Extracts of the GST related Amendments made in the Finance Act, 2022, as notified by the GOI on 30/03/2022, post assent of the Hon’ble President of India, in line …
CBIC notifies further reduction in the threshold limit of aggregate turnover, to Rs. 20 crore, for ‘e invoicing’ of B2B transactions, w.e.f. 01/04/2022, i.e. ‘e-invoicing’ made mandatory for more …
CBIC has extended the last date for filing of Annual GST Return (GSTR 9/ 9C) for Financial Year 2020-21, from 31/12/2021 to 28/02/2022, vide CGST (10th Amendment) Rules 2021 …
CBIC clarifies the issue of refund of tax wrongfully paid as specified u/s 77(1) of CGST Act and u/s 19(1) of the IGST Act, i.e. where a supply is …
CBIC has further extended last date to avail benefit of the ‘GSTR-3B late fee Amnesty Scheme’ from 31/08/2021 to 30/11/2021 (i.e. relief for taxpayers by way of reduction/ waiver …
CBIC notifies omission of provisions u/s 35(5) of the CGST Act, 2017 relating to submission of audited annual reconciliation statement in Form GSTR 9C, i.e. now Annual GST Return …
