The Finance Act of 2017 introduced Section 269ST in the Income Tax Act with effect from April of 2017. GST-14/2020-21; Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021. Appointed date for Sec. Assam GST(Amendment) Act, 2018. Commissioner of commercial Taxes Circular No. However, the IBC, Amendment Act, 2019 fails to address on how this Tribunal can treat the Applications which seek … MCA notifies effective dates for certain sections of Companies Amendment Act 2020 and 2019. The genesis of the introduction of GST in the country was laid down in the historic Budget Speech of 28th February 2006, wherein the then Finance Minister laid down 1st April, 2010 as the date for the introduction of GST in the country. Superseded. Section 49(A) and 49(B) were inserted in CGST Act, 2017 via an amendment. GST provides revenue for the government and the Goods and Service Tax Act was passed in the Parliament in March 2017 and came into effect on July 2017. GST Reimbursement Scheme. (Copy from Act) This is bare provisions given in CGST Act. 94/2020-Central Tax dated 22.12.2020: Fourteenth amendment (2020) to the CGST Rules.2017. GST Compensation Act. As per Circular No. This schedule contains the items neither a supply of goods nor services. Further, it has been clearly stated that the CIRP extension, beyond the stipulated period of 180 days, shall be granted only once, not exceeding 90 days. Assam GST(Amendment) Act, 2019. The Constitution(One Hundred and First Amendment) Act, 2016 (21.09.16) Impact of GST on Jammu & Kashmir Taxation System — Study Report (20.01.16) GST A Boon for Indian Economy - Concepts & Benefits (English & Hindi) (26.08.15) 7 of The Puducherry GST (Amendment) Act, 2020 . CGST Act. This section was implemented in order to make provisions to restrict cash transactions as the effectiveness to control black money could not be achieved by the previous sections. 18/Sep/2019: C2019C00276: 79: 30/Aug/2019: 30/Sep/2019: This publication also has an extract of Finance (No.2) Act 2019, 95/2020-Central Tax dated 30.12.2020: GSTR 9/9C Annual Return Extension for FY 2019- 20 till 28th February 2021. Goods and Services Tax (GST) is an indirect tax (or consumption tax) used in India on the supply of goods and services. its publication “Bare Law on GST Act(s) and Rule(s)”, which is a compilation of GST Act(s) [CGST Act, IGST Act, UTGST with Amendments Act] and Rules as amended from time to time upto 30 th September 2019. 93/2020-Central Tax dated 22.12.2020: Later fee waiver for filing of GSTR-4 filing in Union Territory of Ladakh for Financial year 2019-20, if filed before 31st December 2020. The Puducherry GST Act, 2017 - eInvoice for aggregate TO exceeding Rs.100 Cr . GST - Schedules to the CGST Act; GST - FAQs + Manual; GST - Effective Notifications; Classification - Services - SAC; Classification - Goods (CTA) GST Council Decisions; GST - Articles; GST - Discussion; GST - News; Constitution Amendment Act, 2016; GST - States. 01/Oct/2019: 31/Dec/2019: Treasury Laws Amendment (Making Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019: A New Tax System (Goods and Services Tax) Act 1999. The MCA has notified 22nd day of January, 2021 as the date from which specified provisions of the Companies (Amendment) Act, 2020 (29 of 2020), shall come into force, namely: Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021. It is a comprehensive, multistage, destination-based tax: comprehensive because it has subsumed almost all the indirect taxes except a few state taxes. (All entries in red are inserted by CGST amendment Act 2018 applicable from 1st February 2019) Assam GST(Amendment) Act, 2020. [Act 28 of 2019 wef 15/01/2020] [25/96; 43/2002; 50/2004] (2) The question whether, in relation to any supply of services, the supplier or the recipient of the supply belongs in one country or another shall be determined in accordance with section 15. IGST Act. The GST is paid by consumers, but it is remitted to the government by the businesses selling the goods and services. The Puducherry GST Act, 2020 - Special procedure for payment who opted quarterly filing . 98/17/2019-GST issued on April 23rd, 2019, the government clarified the utilization of input tax credit of integrated tax in a particular order. B ) were inserted in CGST Act, 2020 of goods nor services of 2017 introduced 269ST! ) to the CGST Rules.2017 ( B ) were inserted in CGST Act, 2020 - Special procedure for who! 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