Blogs

Contents

1.  Procedure for E-invoicing...................................................................................................... 

2.  Common GST Electronic portal notified for generating e-invoice.............................................

3.  Specified persons who are required to prepare e-invoice with effect from 1^st April 2020............

4.  Mentioning of QR Code in...

1. Removal of Difficulties Order No. 09/2019-CT dated 3^rd December 2019  

a. The government has issued Removal of Difficulties Order No. 09/2019-CT dt. 3^rd December 2019 to extend the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal.

 b. The time limit for filing of appeal against the order of the first appellate authority was three months from the date of...

Summary of CBIC instruction dated 20^th November 2019:

1. 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.
2. 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...

1. Extension of time limit to furnish various returns by registered persons having principal place of business in J&K:

Contents

1. Due date of furnishing FORM GSTR 3B (Notification No. 44/2019 – Central Tax dated 09.10.2019)

2. Due date of furnishing FORM GSTR 1(Notification No. 45/2019 & 46/2019 – 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...