Annual GST Return Exemption FY 2021-22: CBIC Notification
The CBIC has notified that small taxpayers with an aggregate annual turnover (AATO) of up to Rs 2 crore are exempt from filing the annual GST return for the …
Tag: CGST
CBIC Instructions on Voluntary tax payment during GST Search, Inspection or Investigation
CBIC directs GST Investigation Officials to ensure that any tax payments made during a search, inspection, or investigation are made voluntarily by taxpayers using DRC-03 and that no coercive …
GST related Amendments in Finance Act, 2022
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 …
Last Date Extended for Annual GST Return (GSTR 9/ 9C) for FY 2020-21: CBIC
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 refund issue of tax paid wrongly: inter-state vs. intra-state supply
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 …
GSTR 3B Late Fee Amnesty Scheme: CBIC Extends Last Date upto 30/11/2021
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 …
Exemption from Audited GSTR 9C from FY 2020-21: Annual GST Return on Self Certification basis
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 …
Extension of Limitation under GST Law: CBIC Clarification w.r.t. Hon’ble Supreme Court Order dt. 27/04/2021
The CBIC has made it clear that the extension of “limitation timelines” given by the Hon’ble Supreme Court in its Order dated 27/04/2021, applies to appeals against any quasi-judicial …
Deferment of Dynamic QR Code Requirement in GST Invoice, notified by CBIC
CBIC notifies that registered persons having turnover of above Rs. 500 crores shall be required to issue invoice with Quick Response (QR) Code in respect of B2C supplies (i.e. …
GST related Amendments in Finance Act, 2021
Extracts of the GST related Amendments made in the Finance Act, 2021, as notified by the GOI on 28/03/2021, post assent of the Hon’ble President of India, as per …