Verify CBIC-DIN Annual GST Return PPT Advisory No. 17/2019-ACES-GST Integration GSTN Consolidated issue and resolution list Video on Filing of GSTR 1 Preparation and Filing of Form GST TRAN 1 Webinar on Filing of GSTR 2 GSTR1 Guidelines First notifications under CGST Integrated Tax Notifications
Customs Broker License Written examination under CBLR, 2018

GST Updates ( COVID-19)

Trade Facilitation Measures during outbreak of COVID-19

CBIC Initiatives for Taxpayers

24*7 Customs Clearance of Goods are being done to avoid supply chain disruption.

Expeditious processing of GST Refund claims to provide immediate relief to business entities.

  • Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills. Click Here
  • Extention of date of payment in SVLDRS to 30.06.2020 and expeditious processing of pending SVLDRS applications. - Relief by Conditional Waiver of Late fee charged on delay filing of Form GSTR-3B for taxpayer of Feburuary, 2020 to April, 2020. Click Here
  • Relief by Conditional Waiver of Late fee charged for delay in furnishing outward statement in Form GSTR-1 for taxpayer of Feburuary,2020 to April, 2020 . Click Here
  • Relief by Conditional lowering of interest rate for tax Periods of Feb, 2020 to April,2020 Click Here
  • Extention of due date of furnishing Form GST CMP-08 for the quarter ending March,2020 till 07.07.2020 and filing of Form GSTR-4 for F.Y 2020-21 till 15.07.2020 Click Here
  • Extention of due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020 Click Here
  • Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) Click Here

Amendment in CGST Rules to allow the option of availing composition scheme for FY 20-21 till 30.06.2020

Rule 36(4) of CGST rules amended to allow cumulative application of condition.

Extension of time limitation for filing of appeals, issuance of notice to 30.06.2020

  • The time limit for filing of appeal, furnishing of return, or any other compliance - under the Customs Act or Customs Tariff Act, which was expiring from 20th March 2020 to 29th June 2020, has been extended up to 30th June 2020. (Ordinance dated 31.03.2020). Click Here
  • In order to address the difficulties faced due to non-availability of stamp papers during the lock-down period, the requirement of different types of customs bond has been dispensed with. Traders can submit undertaking on plain paper in lieu of bond. (Circular no. 17/2020-Customs dated 03.04.2020). Click Here
  • Prioritized clearance of critical goods used for fighting COVId-19, such as - medical equipment, drugs and pharmaceuticals, testing kits, PPEs, is ensured. Exemption from basic customs duty and health cess has been granted to such goods- ventilators, masks, personal protection equipment, testing kits and inputs used in manufacturing these items. (Notification no. 20/2020-Cus dated 09.04.2020) Click Here
  • A special refund and drawback disposal drive has been launched to provide - immediate relief to business entities, specially MSMEs, adversely hit by COVID. (Instruction No.03/2020 Customs dated 09.04.2020). Click Here
  • Goods imported under free trade agreements can be cleared without producing - original certificate of origin. (Circular no. 18/2020-Cus dated 11.04.2020). Click Here
  • To make import clearance process more contact less, CBIC has launched edelivery of PDF based Gatepass and Out of Charge copy of BoE to custom - brokers/importers across India from 15.04.2020. (Circular No. 19/2020-Customs dated 13.04.2020) Click Here