Aadhaar Authentication for GST Registration
Aadhaar Authentication for GST Registration As per newly inserted sub section (6A) & 6(B) of section 25 (Procedure of Registration) of the Act, all the existing registered persons/application submitted for new GST Registration will have to undergo mandatory Aadhaar authentication w.e.f. 1st April, 2020. (refer notification no. 18/2020 dated 23.03.2020 notifying 1st April, 2020 for […]
GST Update:-Deferment of Annual Return in Form GSTR-9
GST Update:-Deferment of Annual Return in Form GSTR-9 Notification :- 15/2020– Central Tax (Date of Application – 23.03.2020) Old Provision New Provision As per Section 44(1) of the CGST Act, 2017, due date of filing of Annual Return in form GSTR 9 for financial year 2018-19 was 31st December 2019. However, due date was extended […]
GST Updates:-Deferment of Provisions of Dynamic Quick Response code on B2C Invoices
GST Updates:-Deferment of Provisions of Dynamic Quick Response code on B2C Invoices Notification :- 14/2020-Central Tax (Date of Application-01.10.2020) Old Provision New Provision Dynamic Quick Response (QR) Code is mandatory from 1st April, 2020 (Refer Notification No. 72/2019 Central Tax dated 13.12.2019) Dynamic QR Code is applicable for:- Registered person whose aggregate turnover in a […]
GST Updates :- Classes of registered persons exempted from issuing e-invoices and Extension of date of implementation of e-invoicing.
GST Updates :- Classes of registered persons exempted from issuing e-invoices and Extension of date of implementation of e-invoicing. Notification :- 13/2020-Central Tax (Date of Application-01.10.2020) Old Provision New Provision E-Invoicing is mandatory from 1st April, 2020 (Refer Notification No. 71/2019 Central Tax dated 13.12.2019) E-Invoicing was applicable for:- Registered person whose aggregate turnover in […]
GST Updates:-Special Procedure to be adopted by IRP/RP for Corporate Debtors undergoing Insolvency
GST Updates:-Special Procedure to be adopted by IRP/RP for Corporate Debtors undergoing Insolvency Notification :- 11/2020-Central Tax (Date of Application-21.03.2020) Old Provision New Provision New Provisions came in force to resolve conflicts arising between Insolvency and Bankruptcy Code (IBC) 2016 and GST Act Applicable for Corporate Debtors undergoing corporate insolvency resolution process and the management […]