CGST Rule 59(6) Restricting filing of GSTR 1 where GSTR 3B not filed
GSTN has issued Advisory to file all pending GSTR 3B returns, in view of implementation of CGST Rule 59(6) restricting filing of GSTR 1 where GSTR 3B has not …
Category: GST
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 …
8000 cases of fake ITC claims of Rs. 35000 Crores (FY 2020-21) detected
CGST Zones and Directorate General of GST Intelligence have booked about 8000 cases involving fake ITC claims of over Rs. 35000 crore in FY 2020-21, as detailed here-under: MoF, …
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. …
CBIC extends due date for GSTR-1 (May 2021): CGST Notification 17/2021
CBIC further amends Central Tax Notification 83/2020 to extend the due date for monthly GSTR-1 return of May 2021, from 11/06/2021 to 26/06/2021, vide Central Tax Notification 17/2021. CBIC …
ITC-04 Due Dates Extended by CBIC
CBIC has notified extension of timeline for filing the declaration in respect of goods dispatched to a job worker or received from a job worker in FORM GST ITC-04 …
CBIC extends due date for GSTR-1 (April 2021): CGST Notification 12/2021
CBIC amends Central Tax Notification 83/2020 to extend the due date for monthly GSTR-1 return of April 2021, from 11/05/2021 to 26/05/2021, vide Central Tax Notification 12/2021. CBIC Central …
CBIC Extends Last Date for GST Annual Return (GSTR 9/ 9A/ 9C): FY 2019-20, 2018-19, 2017-18
CBIC has extended the last date for filing of Annual GST Return in Form GSTR 9 (normal dealers)/ GSTR 9A (composition dealers) and Form GSTR 9C (GST Audit Certificate/ …
Monthly/Quarterly GSTR-1 Due Dates from January 1, 2021: CBIC CGST Notification 83/2020
CBIC prescribes/extends the due dates in respect of monthly and quarterly returns in Form GSTR-1 up to the 11th and 13th of the month following the tax period, respectively, …