Circular No. 139/09/2020- GST Refunds now processed as per invoices available in GSTR-2A
Various representations have been received seeking clarification on the issue relating to refund of accumulated ITC in respect of invoices whose details are not reflected in the FORM GSTR-2A of the applicant. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law in this regard across the
Section 269SU not applicable to specified person having only B2B transactions
F.No.370142/3512019-TPLGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes**** Dated: 20th May, 2020 Subject: Clarifications in respect of prescribed electronic modes under section 269SU of the income-tax Act, 1961 — reg. In furtherance to the declared policy objective of the Government to encourage digital transactions and move towards a less-cash economy, a new provision
Notification No. 41/2020- Central Tax
NOTIFICATION New Delhi, the 5th May, 2020 No. 41/2020–Central Tax G.S.R. 275(E).—In exercise of the powers conferred by sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with rule 80 of the Central Goods and Services
Notification No. 40/2020- Central Tax
NOTIFICATION New Delhi, the 5th May, 2020 No. 40/2020–Central Tax G.S.R. 274(E).—In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017
Extension of due dates for filing Quarterly TDS/TCS Statements for 4th Qtr of F.Y 2019-20
The NSDL has issued a Circular No. NSDL/TIN/2020/006 dated April 20, 2020 to all TIN-Facilitation Centres (TIN-FCs) is hereby invited to the notification issued by Government of India (The Gazette of India) in view of COVID-19 outbreak. The copy of the notification is attached as Annexure. Vide aforementioned notification, all the due dates prescribed or
Notification No. 36/2020 – Central Tax
Notification No. 36/2020 – Central Tax New Delhi, the 3rd April, 2020 G.S.R…(E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred
