Updates | K K Khandelwal & Co.

17/2020-Central Tax ,dt. 23-03-2020 Class of persons exempted from aadhar authentification.

Seeks to specify the class of persons who shall be exempted from aadhar authentication. Link Below: http://cbic.gov.in/htdocs-cbec/gst/no...

CA Utkarsh Khandelwal

Apr 6, 20201 min read

16/2020-Central Tax ,dt. 23-03-2020 Seeks to make third amendment (2020) to CGST Rules.

Seeks to make third amendment (2020) to CGST Rules. Link Below: http://cbic.gov.in/htdocs-cbec/gst/notfctn-16-central-tax-english-2020.pdf

CA Utkarsh Khandelwal

Apr 6, 20201 min read

15/2020-Central Tax ,dt. 23-03-2020 Extend time limit for filing GSTR-9 and GSTR-9C to 30.06.2020

Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year...

CA Utkarsh Khandelwal

Apr 6, 20201 min read

14/2020-Central Tax ,dt. 23-03-2020 Date of extension of QR code implementation to 01.10.2020.

Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended...

CA Utkarsh Khandelwal

Apr 6, 20201 min read

13/2020-Central Tax ,dt. 23-03-2020 Exempt e-invoice for certain registered persons until 01.10.20

Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to...

CA Utkarsh Khandelwal

Apr 6, 20201 min read

12/2020-Central Tax ,dt. 23-03-2020 Waiver of GSTR-1 for taxpayers who could'nt opt for composition

Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of...

CA Utkarsh Khandelwal

Apr 6, 20201 min read

11/2020-Central Tax ,dt. 23-03-2020 corporate debtors undergoing the corporate insolvency

Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and...

CA Utkarsh Khandelwal

Apr 6, 20201 min read

10/2020-Central Tax ,dt. 23-03-2020 For taxpayers in Dadra and Nagar Haveli and Daman and Diu.

Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs Link...

CA Utkarsh Khandelwal

Apr 6, 20201 min read

09/2020-Central Tax ,dt. 16-03-2020 Exempt foreign airlines from furnishing GSTR-9C

Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C. Link Below: http://cbic.gov.in/htdocs-cbec/gst...

CA Utkarsh Khandelwal

Apr 6, 20201 min read

08/2020-Central Tax ,dt. 02-03-2020 Amend the CGST Rules, 2017 to prescribe the value of Lottery

seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery" Link Below: http://cbic.gov.in/htdocs-cbec/gst/notfctn-08-central...

CA Utkarsh Khandelwal

Apr 6, 20201 min read

07/2020-Central Tax ,dt. 03-02-2020 Due dates for filing of return in GSTR-3B in a staggered manner.

Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner. Link Below:...

CA Utkarsh Khandelwal

Apr 6, 20201 min read

06/2020-Central Tax ,dt. 03-02-2020 Extension of the last date of filing GSTR-9 and GSTR-9C

Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from...

CA Utkarsh Khandelwal

Apr 6, 20201 min read

05/2020-Central Tax ,dt. 13-01-2020 Seeks to appoint Revisional Authority under CGST Act, 2017.

Seeks to appoint the Revisional Authority under CGST Act, 2017. http://cbic.gov.in/htdocs-cbec/gst/notfctn-05-central-tax-english-2020.pdf

CA Utkarsh Khandelwal

Apr 6, 20201 min read

03/2020-Central Tax ,dt. 01-01-2020 Transition plan for the UTs of J&K and Ladakh

Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh Notification...

CA Utkarsh Khandelwal

Apr 6, 20201 min read

04/2020-Central Tax ,dt. 10-01-2020 Amnesty scheme to file all GSTR-1 from July-17 to Nov-19

Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. Click here...

CA Utkarsh Khandelwal

Apr 6, 20201 min read

02/2020-Central Tax ,dt. 01-01-2020 Amendment (2020) to CGST Rules.

Seeks to make amendment (2020) to CGST Rules. Click here to view Notification

CA Utkarsh Khandelwal

Apr 6, 20201 min read

01/2020-Central Tax ,dt. 01-01-2020

Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. Click Here to View Notification

CA Utkarsh Khandelwal

Apr 6, 20201 min read