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CBIC Instruction to GST officers issued on 20th November 2019
Summary of CBIC instruction dated 20th November 2019:
- Single judge of Kerala High Court in his order dated 02.08.2017 had directed GST Council to consider and pass order on the representation submitted by petitioners after hearing the parties within the specified time.
- The said Order was appealed to divisional bench and the divisional bench set aside the above order on 11.04.2019 stating that as per the Constitution of India there is no mechanism provided for the GST Council to...
Summary of Notifications issued on 26th November 2019
|
Notification No / Order Ref No & Form No. |
Applicable to |
To be filed by |
Period |
Previous Due Date |
Revised Due Date |
|
57/2019–CT FORM GSTR 1 |
Registered persons having principal place of business in Jammu & Kashmir |
A... |
Summary of GST notifications issued on 9th Oct, 2019
Contents
1. Due date of furnishing FORM GSTR 3B (Notification No. 44/2019 – Central Tax dated 09.10.2019)
3. Relaxation in filing of annual returns (Notification No. 47/2019 Central Tax dated 09.10.2019)
4. Waiver of late filing fee (Notification No. 48/2019 Central Tax dated 09.10.2019).... 4
5. Amendments to CGST Rules, 2017 (Notification No. 49/2019 Central Tax...
Read moreUnion Budget 2019 - H&A Update
GOODS AND SERVICES TAX ACT 2017
1. Amendment for Composition scheme
– Section 10 of CGST Act 2017
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An alternative composition scheme for payment of tax at 6% is provided for supplier of services or mixed suppliers (not eligible for the earlier composition scheme) having an annual turnover in preceding FY upto Rs 50 lakhs. Following are the points to be noted
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To avail this scheme such persons
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Do not supply of goods or services...
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Summary of notifications, circulars and RoD issued on June 28th and 29th, 2019 - Hiregange & Associates
Disclaimer:-This material and the information contained herein prepared by Hiregange & Associates is intended for clients and other Chartered Accountants, to provide updates under GST and is not an exhaustive treatment of such subject. We are not, by means of this material, rendering any professional advice or services. It should not be relied upon as the sole basis for any decision which may affect you or your business.
INDEX
1. Notifications extending due dates for furnishing...
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