Due date for filing of Form GSTR-9 and 9C extended to 28.02.2021 for FY 2019-2020.
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Recent Updates

CBIC Notification issued on 12/01/2021

 

Seeks to make amendment to Notification no. 02/2017- Central Tax dated 19.06.2017.

CBIC Notification issued on 01/01/2021

 

Seeks to make amendment (2021) to CGST Rules, 2017.

CBIC Notification issued on 31/12/2020

 

Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021.

CBIC Notification issued on 22/12/2020

 

  Seeks to bring into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020).

  Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20. 

  Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017.  

CBIC Circular issued on 15/12/2020

 

Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021.

CBIC Notification issued on 14/12/2020

 

Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021.

CBIC Notification issued on 01/12/2020

 

Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017.

 

 

 

Recent Advance Ruling

Gujarat AAR - Interest charged by Del Credere agent on loan exempt since charging of interest is not in relation to an underlying supply of goods.

 

Receipt of interest on loan extended by the Del Credere Agent is covered under Serial No. 27 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and hence exempt since the applicant does not supply any goods and the interest charged is not for delayed payment of consideration of any underlying supply.

West Bengal AAR - Sika Block Joining Mortar, being a non-refractory surfacing preparations, is classified under tariff item 3214.90.90

 

Sika Block Joining Mortar’, a ready to use grey cement based water resistant mortar for fixing AAC blocks, fly ash bricks etc and is a bonding compound used for joining masonry units like AAC blocks and fly ash bricks. It is a powder made pasty before use by adding water, and it hardens after application, enabling joining of the masonry units. It is applied with a trowel after cleaning the surface. After discussing the relative merits of classification under the rival entries the product Sika Block Joining Mortar, being a non-refractory surfacing preparations, was held to be classified under tariff item 3214.90.90 based on the general characteristics of such products as per the Explanatory Notes of the Tariff entries.

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