Income Tax

34 Authorities notified by CBDT for Faceless Assessment

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Faceless Assessment: 34 Authorities notified by CBDT Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct TaxesNew Delhi Notification No. 64/2020, Dated: August 13, 2020 S.O. 2756(E).-In pursuance of the powers conferred by sub-sections (1), (2) and (5) of section 120 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the said […]

Income Tax

Section 269SU not applicable to specified person having only B2B transactions

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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 […]

GST

Notification No. 41/2020- Central Tax

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Extension of date for furnishing of Annual return for FY 2018-19

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 […]

GST

Notification No. 40/2020- Central Tax

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Extension of validity of e-way bill

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 […]

Income Tax

Extension of due dates for filing Quarterly TDS/TCS Statements for 4th Qtr of F.Y 2019-20

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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 […]

GST

Notification No. 36/2020 – Central Tax

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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 […]

GST

Notification No. 30/2020 – Central Tax

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Notification No. 30/2020 – Central Tax New Delhi, the 3rd April, 2020 G.S.R…(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 […]

GST

Notification No. 77/2018 – Central Tax

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“Provided further the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, […]

GST

Notification No. 76/2018 – Central Tax

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Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd […]

GST

Notification No. 75/2018 – Central Tax

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Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnishes the said details in FORM […]