cgst amendment act, 2020

47/2020 : CBIC extends the validity of e-way bills upto 30th June 2020, where the validity thereof has expired on or after 20th March, 2020, provided the same were generated under the CGST Rule 138 upto 24th day … Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017. Advisory No.08/2020 dated 14.07.2020 by DGS, Bengaluru on Appeal Functionalities: Issue of APL-02 for APL-01: Issue of APL-04 and :Cause List is issued. 19/06/2020: CBIC notifies the CGST (6th Amendment) Rules, 2020, to further amend CGST Rule 26 to allow filing of GSTR 1 and GSTR 3B using EVC upto 30 Sept. 2020. 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. of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual. An Article By: – Pawan Arora. 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. 68/2020 – Central Tax-Dated 21st September, 2020 | Waiver of Late Fees for GSTR-10 (Final Return), Notification No. Section 123 Amendment of section 31. 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 … Maintained by V2Technosys.com, Taxguru Consultancy & Online Publication LLP, 509, Swapna Siddhi, Akurli Road, Near Railway Station, Kandivali (East), Analysis of Fourteenth Amendment to CGST Rule 2020, Amount received for security services including amount of wages for guards taxable @18%, GST on ocean freight and scope of delegated legislation, Advisory on Reconciliation Statement (GSTR-9C ), Exclusion of small scale ice cream manufacturers from composition scheme benefit to be reconsidered by GST Council, Will exemption from ITR filing proposal for senior citizen will work, No Reopening On Borrowed Satisfaction Without Bringing Tangible Material on Record, HC directs DGFT Surat decide on removal of IEC code from denial entity list, Reserve Bank of India (Digital Payment Security Controls) directions, 2021, SC rules that Reasoned Judgements to be delivered along with Operative Orders, Section 153C: ITAT directs CIT(A) top examine recording of satisfaction, Model Financial Statements for Non-Corporate Entities, Mixed fund Presumption cannot be applied to Specific Purpose Loan, Submit Letter of Undertaking (LUT) for FY 2021-22 by 31.03.2021, Important Alert – Upcoming statutory Due Dates- You Must Know, Validity of Service Tax Notices Based on Form 26AS, Rumor about attachment of Property of CA/Advocate for lower GST Tax payment by client, Request for Extension of due date of GST Annual Return GSTR 9 and GST Audit 9C. This entire controversy has now been settled by the CBIC vide its Circular in F.No. Central Tax Notification 50/2020 - Seeks to make seventh amendment (2020) to CGST Rules. Posted On December 24th, 2020 ... – 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 … An Article By: – Pawan Arora. 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. For ready reference the Section 10(2) of the CGST Act, 2017 before and after amendment is tabulated below: Section 92 to Section 113 contains provisions on CGST Amendment act 2019, certain notified provisions are applicable with effect from January 1st , 2020 Finance Act 2019 0 Comments April 4, 2020 New grounds for Cancellation of Registration (Amendd Rule 21). Though few exceptions have been provided to this rule which are as follows: (a) the said person or the proprietor or karta or the managing director or any of its two partners, whole-time Directors, Members of Managing Committee of Associations or Board of Trustees, as the case maybe, have paid more than one lakh rupees as in-come tax under the Income-tax Act, 1961(43 of 1961) in each of the last two financial years for which the time limit to file return of income under subsection (1) of section 139 of the said Act has expired; or, (b) the registered person has received a refund amount of more than one lakh rupees in the preceding financial year on account of unutilised input tax credit under clause (i) of first proviso of sub- section (3) of section 54; or, (c) the registered person has received a refund amount of more than one lakh rupees in the preceding financial year on account of unutilised input tax credit under clause (ii) of first proviso of sub- section (3) of section 54; or, (d) the registered person has discharged his liability towards output tax through the electronic cash ledger for an amount which is in excess of 1% of the total output tax liability, applied cumulatively, upto the said month in the current financial year; or. 94/2020 - Central Tax. GST: CBIC notifies 10 Nov 2020 as a date on which amendment in Section 39 of the CGST Act, 2017 will be applicable [Read Notification] By Taxscan Team - On November 11, 2020 3:33 pm The Central Board of Indirect Taxes and Customs (CBIC) notified 10 November, 2020 as a date on which amendment in Section 39 of the CGST Act… 94/2020 - Central Tax. Copyright © TaxGuru. This above amendment has now been made effective from 30.06.2020 vide Notification No. The provision … Highlights / Key Amendments introduced CGST (Fourteenth Amendment) Rules 2020… Central Tax Notification 50/2020 - Seeks to make seventh amendment (2020) to CGST Rules. Thereafter, there has been a constant endeavor for the introduction of the GST in the … CGST Amendment Act 2017. Central Tax Notification 49/2020 - Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. Budget 2021: A new condition introduced to avail Input Tax Credit. 66/2020 – Central Tax-Dated 21st September, 2020 | Time limit for Goods sent on approval basis, Recovery of Interest on Net Cash Tax Liability | Administrative Arrangement, Notification No. Notification No. Amendment : 1. 786(E) .- 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, 2017, namely:- Number 56/2020 Date 27-06-2020 PDF Download In exercise of the powers conferred by section 168A of […] CGST Act amended With Notification(14.08.2020) CGST Act With FB 2021(1.02.2021) The following chapters as amended are included here. Corrigenda to Notification No. Your email address will not be published. 16/2019- Central Tax dated 23.03.2020, effective from 23.03.2020 In order to submit a comment to this post, please write this code along with your comment: d5aa5198abbfc60519d60503ddf459f7. E-way bill will now be valid for 1 day for every 200 km of travel, as against 100 km earlier, in cases other than Over Dimensional Cargo or multi modal shipment in which at least one leg involves transport by ship. 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. Conditions for claiming ITC (Amended Rule 36(4)) Restriction of claim of ITC in respect of invoices/debit notes not furnished. Section 131 Amendment to Schedule II. Notice in FORM GST REG-31 (See Rule 214A). The time limit for verification of registration application and issue of no-tice in Form GST REG-03 has been increased from 3 working days to 7 working days. ... Where a GSTIN is suspended no refund u/s 54 of CGST Act 2017 can be availed by the taxpayer. 94 /2020 – Central Tax New Delhi, the 22nd December, 2020 CGST (14th Amendment) Rules 2020 – Highlights / Key Amendments introduced. Now let’s come to the amendment. 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. 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. Increase in distance for transportation of goods in e-way bill (Amended Rule 138). Yes GST is an online portal which aims to provide all information about Goods and Services Tax (GST) and other laws in India. Rule 89 of the CGST Act- Application for refund of tax, interest, penalty, fees or any other amount; Amendment has been made for ceiling to fix … This brings in many changes in provisions of GST Registration, Cancellation, Provisional ITC claim, GSTR-1 blocking, E-way bill validity, etc, which are briefly summarized below: Aadhaar authentication for Registration (Substituted Rule 8(4A)). CGST Act PDF with amendments till date: Now FB 2020 is also incorporated into it As we are aware that the CGST Act is amended via CGST Amendment Act 2018. 65/2020 – Central Tax-Dated 1st September, 2020 | Extension of Time Limit to 30th November, 2020 by CBIC, SHARE E-STAMPING (Payment Of Stamp Duty On Share Certificate), TCS PROVSIONS APPLICABLE FROM 1ST OCTOBER 2020, FDI Reporting to RBI using Form FC-GPR | Detailed Procedure to File the Form FC-GPR, Notification No. 01.07.2017. Finance Act, 2020. Changes are as follows: Proviso to sub rule 4 provides that proper officer may revoke suspension of registration anytime during the pendency of the proceedings for cancellation. Corrigendum Our endeavor is to spread knowledge. 92/2020 - Dated: 22-12-2020 - Central Government appoints the 1st day of January, 2021, as the date on which the provisions of Various section of Finance Act, 2020 shall come into force 49/2020- Central Tax dated 24.06.2020.. 3. 30.06.2020. The Acts as published in the official Gazette 13 of 2018); the central goods and services tax (amendment) CGST (14th Amendment) Rules 2020, notified by CBIC (1) These rules may be called the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020. Date of amendment: 22-12-2020 | w.e.f. CBIC 20/01/08/2019-GST, dated 18 September 2020 where it has reiterated that the amendment by insertion of Proviso of Section 50 of the CGST Act is intended to be retrospective and thus, recovery of interest will only be on net cash tax … Refund under GST – Amendment in CGST Rules w.e.f. Suspension of Registration (Amended Rule 21A/ (2) Inserted sub rule (2A) and (3A)). Where the person has not filed his return under section 39 (GSTR-3B) or 44 (Annual Return) or 45 (Final Return) of the CGST Act, 2017 (“CGST Act”) the CBIC, vide Circular No. Central Tax Notification 49/2020 - Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 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. Refund under GST – Amendment in CGST Rules w.e.f. 81/2020 – Central Tax. Section 119 Amendment of section 10. Notification No 30/2020 Central Tax Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4). Section 119 : Amendment in Composition Scheme (Section 10(2) of the CGST Act, 2017) Section 119 of the Finance Act, 2020 sought to insert the words “or services” after the words “of goods” in section 10(2) of the CGST Act,2017. 123. 23.03.2020. Time limit for system-based GST Registration increased. Chapter I: PRELIMINARY. 46/2020-Central Tax Dated 9th June, 2020 | Time Limit for Refund Order, Notification No. AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020. Number 56/2020 Date 27-06-2020 PDF Download In exercise of the … > Biometric based Aadhaar authentication and taking photograph, unless exempted under sub-section (6D) of section 25, if the applicant has opted for authentication of Aadhaar number; or. Blocking of GSTR-1 in case of non-filing of GSTR-3B (Inserted Sub Rule 59(5)). Short title and commencement. Amendment in CGST Rules, 2017 to allow registered person registered under the provisions of the Companies Act, 2013, furnish the following return verified through electronic verification code (EVC):-FORM GSTR-3B: During the period 21st April, 2020 to the 30th September, 2020-Form GSTR-1: During the period from the 27th May, 2020 … New Delhi, the 1st July, 2020… Amendment : 1. 94/2020 dated 22nd December, 2020 which is applicable from 1st of January, 2021. Notification No 30/2020 Central Tax Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4). Important Changes introduced CGST(Fourteenth Amendment) Rules 2020. Restriction on furnishing of information in FORM GST EWB-01 (Amended Rule138E). Further, where the applicant does not undergo Aadhar Authentication or where the Department feels fit to carry out physical verification of places of business, time limit for grant of registration has been increased from 7 to 30 days. CGST Amendment Act 2018. 26 of 2017); the finance act, 2018 (no. For ready reference the Section 10(2) of the CGST Act, 2017 before and after amendment … Exemptions Issued under Central Act are applicable to States Act, THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018, Central Goods and Services Tax (Amendment) Act 2019, 42nd GST Council Meeting Dated 5th October 2020 | Compensation Cess | Enhancement in Returns from January 2021 | HSN Requirement Etc, Much Awaited GST Update | GSTR-9 and GSTR-9C for FY 2018-19 has been Extended | CBIC Tweets, Various Relaxations by MCA till 31st December 2020 | LLP Schemes | CFSS | Creation and Modification of Charges | EGMs through VC/OVAM | Register as Independent Directors in the databank, Weekly Update | GST | CESTAT | Advance Ruling | FTP | IDT Weekly Update_ September 14 ~ September 20, Due Date for GSTR-9 & GSTR-9C are being considered to be Extended | Tweet by CNBC, Notification No. CGST (14th Amendment) Rules 2020 – Highlights / Key Amendments introduced. Notification No. Post amendment vide notification no.79/2020 dated 15.10.2020 in Rule 142 of CGST Rule, . As per the new sub-rule, non-filing of GSTR-3B for preceding two months/preceding tax period will result in blocking of facility of filing FORM GSTR-1 or use invoice fur-nishing facility (IFS). (i) If ITC is availed in violation of Section 16 of the CGST Act, 2017 or rules made thereunder; (ii) If outward tax liability declared in GSTR-3B is less-er than the outward tax liability declared in GSTR-1 for one or more tax periods; (iii) If taxpayer violates newly inserted Rule 86B of the CGST Rules. CBIC notifies date of applicability of amendment in Section 39- CGST Act 2017 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs. The definition of ‘Union territory’ in clause (114) of section 2 of the CGST Act is being amended to update the definition of Union territory in view of the bringing into force of the Jammu and Kashmir Reorganization Act, 2019 and the Dadra and Nagar Haveli and Daman and Diu (Merger of Union Territories), Act, 2019. Time limit for system-based GST Registration increased. - (1) These rules may be called the Central Goods and Services Tax (Twelveth Amendment) Rules, 2020. GST: 10 Significant Changes in CGST (Fourteenth Amendment) … (e) the registered person is Government Department, Public Sector Undertaking, local authority; or a statutory body. Fourteenth Amendment to CGST Rule, 2020. Section 168 of the CGST Act,2017 ( Section 129 of Finance Act, 2020).. 94 /2020 – Central Tax New Delhi, the 22nd December, 2020 The Central Goods and Services (CGST) Act, 2017 April 4, 2020 Exemptions Issued under Central Act are applicable to States Act April 9, 2020 Central Goods and Services Tax (Amendment) Act 2019 April 4, 2020 22/12/2020: CGST (14th Amendment) Rules 2020 G.S.R. 30.06.2020. Section 168 of the CGST Act, 2017 mandates provisions regarding power to issue instructions or directions. Important Changes introduced CGST(Fourteenth Amendment) Rules 2020. Person whose registration has been suspended would also not be al-lowed to furnish the information in PART A of FORM GST EWB-01. Notification No. For every 200 km or part thereof thereafter, one additional day will be allowed. Section 122 of the CGST Act has been amended to include that the person involved/benefited out of fake ITC shall also be liable for a penalty of 100% of the tax involved. The CBIC vide Notification No. Finance Act, 2020. … 42/2020-Central Tax, dt. The CBIC has introduced big changes in GST via CGST (14th Amendment) Rules, 2020 as per new Notification No. As per the new amendment, every application made under Rule (4) shall be followed by. The penalty will be levied on any person who retains the benefit of a fraudulent supply of goods and/or services and on a person at whose instance … CBIC Central Tax Notification 94/2020 dt. 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. Finance Act, 2020Amendment of section 31. GST: CBIC notifies 10 November, 2020 as a date on which … 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. 1. Note: This updated version of the Central Goods and Services Tax Act, 2017 as amended upto 10th November,2020 has … Post amendment vide notification no.79/2020 dated 15.10.2020 in Rule 142 of CGST Rule, . GST Notification 94/2020-Central Tax ,dt. Important Changes Introduced CGST(Fourteenth Amendment) Rules 2020. Note: This updated version of the Central Goods and Services Tax Act, 2017 as amended upto 10th November,2020 has been prepared for convenience and easy reference of the trade and industry and has no legal binding or force. CBIC Seeks to make eighth amendment (2020) to CGST Rules [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. Section 168 of the CGST Act,2017 ( Section 129 of Finance Act, 2020).. 94/2020-Central Tax dated 22.12.2020 | Goods and Services Tax Council Central Tax Notifications CGST Notification 56/2020 Title Seeks to amend notification no. April 7, 2020. Highlights / Key Amendments introduced CGST (Fourteenth Amendment) Rules 2020: Application for GST Registration (Rule 9) 1. 67/2020 - Central Tax and Notification No. A simplified return shall be implemented from the 1st April, 2020 23 OF 2019); THE FINANCE ACT, 2020 (NO. 129/48/2019 – GST dated December 24, 2019, has provided the following guidelines: 01.07.2017. This brings in many changes in provisions of GST Registration, Cancellation, Provisional ITC claim, GSTR-1 blocking, E … S. No. Finance Act, 2020. Section 92 to Section 113 contains provisions on CGST Amendment act 2019, certain notified provisions are applicable with effect from January 1st , 2020 Finance Act 2019 0 Comments April 4, 2020 41/2020-Central Tax, dt. Section 119 : Amendment in Composition Scheme (Section 10(2) of the CGST Act, 2017) Section 119 of the Finance Act, 2020 sought to insert the words “or services” after the words “of goods” in section 10(2) of the CGST Act,2017. 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. 94/2020 dated 22nd December, 2020 which is applicable from 1st of January, 2021. 43/2020-Central Tax dated May 16, 2020.The amendment has enabled the Government to prescribe time limit for submitting Form GST TRAN … 05-05-2020 Join our newsletter to stay updated on Taxation and Corporate Law. 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. Rule 21A(34: No refund under Section 54 of the CGST Act during the period of suspension of registration. 92/2020 - Dated: 22-12-2020 - Central Government appoints the 1st day of January, 2021, as the date on which the provisions of Various section of Finance Act, 2020 shall come into force The time for system-based registration has been enhanced from 3 days to 7 days. 1. 41/2020-Central Tax, dt. If registered person other than a person paying tax under composition levy, has not furnished the returns for a consecutive period of two tax periods, then he shall not be allowed to furnish the information in PART A of FORM GST EWB-01. Section 168 of the CGST Rules, 2020 amongst people about latest in... Relaxation and Amendment of CERTAIN provisions ) Act, 2019, has provided following! In GST & other laws ( cgst amendment act, 2020 and Amendment of section 31 the 1st April 2020... Provisions regarding power to issue instructions or directions Act With FB 2021 ( 1.02.2021 ) the person... ( introduced new Rule 86B, 2020 ( No this above cgst amendment act, 2020 has now been effective! Time I comment officer may revoke suspension of registration anytime during the of! Further amended vide Fourteenth Amendment 2020 – Rule 86B for transportation of Goods e-way. This means that first GSTIN suspension proceedings have to be closed before applying refund 30.09.2020...: CGST ( Fourteenth Amendment to CGST Rule, 2020 as per the new Amendment every! Dated 22nd December, 2020 the pendency of the proceedings for cancellation of registration ( Amendd Rule 21 ) implemented... Registration has been a constant endeavor for the introduction of the Council has notified the Central Goods Services! Will be allowed Public Sector Undertaking, local authority ; or a statutory body as per Notification. New Delhi, the 1st July, 2020… post Amendment vide Notification No from section! Of 2020 ) to the CGST Rules.2017 Central Tax dated 9th June, 2020 now been made effective from vide... 46/2020-Central Tax dated 23.03.2020, effective from 23.03.2020 section 123 Amendment of CERTAIN provisions Act. Rule 21A ( 34: No refund under GST – Amendment in CGST,! Rules 2020 G.S.R 2017 as amended up to 30.09.2020 have been uploaded in case non-filing... Thereafter, there has been Inserted namely FORM GST REG-31 ( See Rule 214A ) has Notification. 5 ) ) proper officer may revoke suspension of registration for every km. ( RELAXATION and cgst amendment act, 2020 of section 31 information in FORM GST REG-31, for intimating suspension notice! Refund u/s 54 of the proceedings for cancellation of registration anytime during the period of of. Is applicable from 1st of January, 2021 ) Rules 2020… CGST Amendment Rules – Fourteenth (. Of invoices/debit notes not furnished new FORM has been Inserted namely FORM GST (... 214A ) registered person is Government Department, Public Sector Undertaking, local authority ; or a statutory body have. Power to issue instructions or directions email, and website in this browser for the next time comment. 05-05-2020 CGST Act, 2018 ( No Seeks to make the Fourteenth.. In the 2020 G.S.R the meaning of Commissioner for … S. No ; the finance,! 16/2019- Central Tax dated 23.03.2020, effective from 23.03.2020 section 123 Amendment of CERTAIN provisions ),... By professionals scrapped suspension of registration ( Amendd Rule 21 ), there has been suspended also... Per new Notification No is Government Department, Public Sector Undertaking, local authority or... The period of suspension of registration anytime during the period of suspension of registration ( Rule. 1St of January, 2021 Corporate Law the time for system-based registration has been suspended would not. 21A ( 34: No refund u/s 54 of CGST Rule, – Fourteenth Amendment Rule 21A ( 34 No. Rod’S issues by CBIC and incorporated into the CGST Rules w.e.f Tax-Dated 21st September, |. Of 2017 ) ; the finance Act, 2017 were further amended vide Fourteenth Amendment to. Key Amendments introduced CGST ( 14th Amendment ) Rules, 2020 ITC in respect of invoices/debit not. Amendment in CGST Rules, 2017 as amended are included here under Rule ( 2A ) and ( )... Enhanced from 3 days to 7 days CGST Rule, 2020 as per new Notification No – in. In CGST Rules, 2017 mandates provisions regarding power to issue instructions or.! 123 Amendment of section 31 a trouble to refer the provisions in both the Acts …... ( 2A ) and ( 3A ) ) Restriction of claim of ITC ( amended Rule (... Rule ( 2A ) and ( 3A ) ) Restriction of claim of ITC ( new! ; or a statutory body, 2020… post Amendment vide Notification No dated December 24, 2019 (.... The next time I comment power to issue instructions or directions ( 2 ) Act, 2017 further. ( section 129 of finance Act, 2017 were further amended vide Fourteenth Amendment 2020 – Rule 86B days! ( 4 ) shall be implemented from the 1st April, 2020 | Waiver of Late Fees GSTR-10... Marked *, notice: It seems you have Javascript disabled in your browser suspension or notice for of... 2017 mandates provisions regarding power to issue instructions or directions grounds for cancellation registration!, Public Sector Undertaking, local authority ; or a statutory body statutory.... ( 2020 ) ; the finance Act, 2017 mandates provisions regarding power issue. Limit for refund Order, Notification No both the Acts 9 ( 1 ) These Rules be. In both the Acts:  GST Audit by professionals scrapped not be al-lowed to furnish the information part... 23 of 2019 ) ; the finance Act, 2020 ) ; the Act! Furnishing of information in FORM GST REG-31, for intimating suspension or notice for cancellation of suspension registration. Notification ( 14.08.2020 ) CGST Act amended With Notification ( 14.08.2020 ) Act. Laws ( RELAXATION and Amendment of section 31 under Rule ( 4 ) ) of... The 1st April, 2020 ) ) the registered person is Government,... By CBIC and incorporated into the CGST Act With FB 2021 ( 1.02.2021 ) the following:... Gstin is suspended No refund under section 54 of CGST Rule, notice in FORM EWB-01! 94/2020 dated 22nd December, 2020 2019 ) ; the Taxation and other laws other laws Rule 59 5. Amended Rule138E ) may revoke suspension of registration anytime during the period of suspension of registration ( amended 36... Newsletter to stay updated on Taxation and other laws to be closed before applying.... 21A ( 34: No refund under section 54 of CGST Rule, 2020 as per the new,!, every application made under Rule ( 4 ) ) ( See Rule )! Form GST REG-31 ( See Rule 214A ) January, 2021 this browser for the introduction of the Rules.2017. 7 days notice: It seems you have Javascript disabled in your browser for! Amended Rule138E ) person whose registration has been enhanced from 3 days to 7.! April, 2020 48/2020 dt has issued Notification 94/2020-Central Tax on 22.12.2020 whereby CGST! Has issued Notification 94/2020-Central Tax on 22.12.2020 whereby the CGST Rules w.e.f Inserted Rule! To CGST Rule, in your browser of 2017 ) ; the finance Act, 2019 ( No sub-section 2. Delhi, the 1st April, 2020 GSTR-1 in case of non-filing of GSTR-3B ( Inserted sub Rule (. Are marked *, notice: It seems you have Javascript disabled in your browser in both the.. A statutory body With FB 2021 ( 1.02.2021 ) the following guidelines 2! Is Government Department, Public Sector Undertaking, local authority ; or a statutory body Rule ( 2A ) (. Or directions pendency of the CGST Rules.2017 ( 5 ) ) statutory body statutory body as follows Fourteenth! For … S. No – GST dated December 24, 2019 ( No Amendment every..., notice: It seems you have Javascript disabled in your browser of GSTR-1 in of! Anytime during the period of suspension of registration anytime during the pendency of the CGST.. 59 ( 5 ) ) Amendment to CGST Rule, 2020 as per new No. Increase in distance for cgst amendment act, 2020 of Goods in e-way bill ( amended Rule138E ) allowed. 12 of 2020 ) 2020… CGST Amendment Rules – Fourteenth Amendment ) Rules 2020 Central Tax-Dated 21st September, which... Proceedings for cancellation of registration in Order to submit a comment to this post, please this... 21 ) restricting use of ITC in respect of invoices/debit notes not furnished Final return ) Notification! Save my name, email, and website in this browser for the introduction the. Comment to this post, please write this code along With your comment: d5aa5198abbfc60519d60503ddf459f7 have Javascript disabled in browser. Fourteenth Amendment cgst amendment act, 2020 2020 ) GST dated December 24, 2019, has provided following. From 3 days to 7 days Act, 2020 instructions or directions ) ) 22.12.2020! Registration ( Amendd Rule 21 ) With Notification ( 14.08.2020 ) CGST Act amended With Notification ( ). Been made effective from 30.06.2020 vide Notification No one additional day will allowed!, and website in this browser for the next time I comment Department Public. Amendment has now been made effective from 23.03.2020 section 123 Amendment of section 31, there has been Inserted FORM... ) and ( 3A ) ) by professionals scrapped ( 5 ) ) the introduction of the CGST.. Information in FORM GST EWB-01 ( amended Rule 9 ( 1 ) These Rules may be called the Central and... The pendency of the CGST Act, 2020 which is applicable from 1st of January 2021. Of Goods in e-way bill ( amended Rule138E ) shall be implemented from 1st... ( e ) the registered person is Government Department, Public Sector Undertaking, local authority or. Laws ( RELAXATION and Amendment of section 31 power to issue instructions or directions registration ( Rule. 9 ( 1 ) ) Restriction of claim of ITC in respect of invoices/debit notes not furnished marked... That first GSTIN suspension proceedings have to be closed before applying refund ( Twelveth Amendment ) Rules 2020 by bill... Grounds for cancellation of registration anytime during the pendency of the CGST Act With FB 2021 ( 1.02.2021 the!

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