68/2020 – Central Tax-Dated 21st September, 2020 | Waiver of Late Fees for GSTR-10 (Final Return), Notification No. Our endeavor is to spread knowledge amongst people about latest developments in GST & other laws. April 7, 2020. In this article, we discuss the Central Goods and Service Tax (Fourteenth Amendment) Rules, 2020 which was introduced by CBIC via Notification No. S. No. (e) the registered person is Government Department, Public Sector Undertaking, local authority; or a statutory body. This entire controversy has now been settled by the CBIC vide its Circular in F.No. A new form has been inserted namely FORM GST REG-31, for intimating suspension or notice for cancellation of registration. 94/2020 - Central Tax. 05-05-2020: View : View : Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh. 67/2020 - Central Tax and Notification No. as on 30.09.2020 the central goods and services tax act, 2017 (12 of 2017) as amended by the :- the central goods and services tax (extension to jammu and kashmir) act, 2017 (no. CGST Amendment Rules – Fourteenth Amendment 2020 – Rule ... – In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of ... : – Short title and commencement. Rule 21A(34: No refund under Section 54 of the CGST Act during the period of suspension of registration. Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. Section 119 Amendment of section 10. Section 168 of the CGST Act, 2017 mandates provisions regarding power to issue instructions or directions. – (1) These rules may be called the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020. Our endeavor is to spread knowledge. Suspension of Registration (Amended Rule 21A/ (2) Inserted sub rule (2A) and (3A)). An Article By: – Pawan Arora. The proper officer MAY in his or her DISCRETION, before servicing notice u/s Section 73(1) or Section 74(1) of CGST Act to a Registered Person, Communicate the details of any tax, interest and penalty as … Section 118 to Section 133 of The Finance Act, 2020 contains provisions which are pertains to the amendment in the Central Goods and Services Tax Act, 2017, Central Goods and Services Tax [CGST] (Amendment) Act 2020 | Finance Act, 2020, Yes GST is an online portal which aims to provide all information about (GST) and other laws in India. It is a trouble to refer the provisions in both the Acts. New Delhi, the 1st July, 2020… The time for system-based registration has been enhanced from 3 days to 7 days. 48/2020 dt. 30.06.2020. Time limit increased for GST Registration (Amended Rule 9 (1)). 94/2020 - Central Tax. 63/2020 – Central Tax-Dated 25th August, 2020 | Interest on Net Liability to be applicable Prospectively from 1st September, 2020 | Press Release, GSTIN has Implemented D-linking of Credit Notes and Debit Notes with Corresponding Invoice Data |, Course of Action in case of Mismatch between GSTR-2A vs. Table 8A of Form GSTR-9 | Facility to Download Document-wise details of Table 8A of Form GSTR-9. 68/2020 - Central Tax issued. Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. Required fields are marked *, Notice: It seems you have Javascript disabled in your Browser. This brings in many changes in provisions of GST Registration, Cancellation, Provisional ITC claim, GSTR-1 blocking, E … For every 200 km or part thereof thereafter, one additional day will be allowed. Central Tax Notifications CGST Notification 56/2020 Title Seeks to amend notification no. Amendments made in CGST / IGST Act and GST rates by the Union … 6 January 2020: Madras High Court rules on the retrospective operation of the amendment to Section 50 [Refex Industries Limited Versus the Assistant Commissioner of CGST & Central Excise [2020 … 42/2020-Central Tax, dt. Notification No. New grounds for Cancellation of Registration (Amendd Rule 21). 43/2020-Central Tax dated May 16, 2020.The amendment has enabled the Government to prescribe time limit for submitting Form GST TRAN … 23.03.2020. 94/2020 dated 22nd December, 2020 which is applicable from 1st of January, 2021. Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. Central Tax Notification 50/2020 - Seeks to make seventh amendment (2020) to CGST Rules. Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter. The Finance (No .2) Act, 2019 amended the CGST Act as recommended by the GST Council, but the amendment was to come in force from a notified date. ... Where a GSTIN is suspended no refund u/s 54 of CGST Act 2017 can be availed by the taxpayer. Note: This updated version of the Central Goods and Services Tax Act, 2017 as amended upto 10th November,2020 has … CGST (14th Amendment) Rules 2020 – Highlights / Key Amendments introduced. - (1) These rules may be called the Central Goods and Services Tax (Twelveth Amendment) Rules, 2020. Registered person restricted to use ITC to discharge his liability towards tax in ex-cess of 99% of such tax liability as per newly inserted Rule 86B cannot file GSTR-1 or use IFF, if he has not filed GSTR-3B for the preceding tax period. In this Article, published in Tax Management India (TMI), an effort has been made to sum-up the Changes related to Refund under CGST Rules amended vide Notification No. Budget 2021: A new condition introduced to avail Input Tax Credit. - In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, … Increase in distance for transportation of goods in e-way bill (Amended Rule 138). The newly introduced Rule 86B shall come into force from 1′ January 2021 wherein restriction has been placed on setting off more than 99% of tax liability from ITC where the value of taxable supplies other than exempt supply and zero-rated supply exceeds Rs. Sector Undertaking, local authority ; or a statutory body 2020 as per new Notification.. 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