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R.R.JAGADEESAN, GST PRACTITIONER WELCOMES YOU TO "ABHIVIRTHI" WITH LATEST UPDATES ON GST - GOODS AND SERVICES TAX ACT, IGST - INTEGRATED GOODS AND SERVICES TAX ACT, CGST- CENTRAL GOODS AND SERVICES TAX ACT, SGST - STATE GOODS AND SERVICES TAX ACT, UTGST - UNION TERRITORY GOODS AND SERVICES TAX ACT WITH NOTIFICATIONS, CIRCULARS, FORMATS, GST TAX RATES,PRESS RELEASES, HSN CODES AND OTHER INFORMATION FOR BUSINESS SECTOR AND INDUSTRIAL SECTOR AND SERVICE SECTOR, PRIVATE BANKS, PUBLIC SECTOR BANKS, PUBLIC SECTOR UNDERTAKINGS, STAKEH0LDERS, ACADEMICIANS, STUDENTS AND CHARTERED ACCOUNTANTS AND GST PRACTITIONERS WITH COMPLETE GUIDELINES FOR ONLINE REGISTRATION, ONLINE RETURN FILING, ONLINE PAYMENT AND ONLINE GENERATION OF CERTIFICATES IN GST PORTAL (www.gst.gov.in) As per the Notification No. 78/2020 dated 15th Oct 2020, the tax payers, having Aggregate Annual Turn Over (AATO) above Rs 5 Crore, shall use atleast 6 digit HSN code in the e-Invoices and e-Waybills and other tax payers shall use atleast 4 digit HSN code in E-Invoices and E-Way Bills with effect from 1st October, 2023.-----GSTR-2B WILL BE AVAILABLE IN THE AFTERNOON OF 14TH AS ITS GENERATION COMMENCES AFTER END OF DUE DATE OF GSTR-1/IFF FILING ON 13TH TAXPAYERS MUST FURNISH 4 DIGIT HSN CODES AND 6 DIGIT HSN CODES IF THE AGGREGATE TURNOVER IN THE PRECEDING FINANCIAL YEAR IS BELOW RUPEES 5 CRORES AND ABOVE RUPEES 5 CRORES RESPECTIVELY AND 8 DIGIT HSN CODES IF THE GOODS ARE EXPORTED IRRESPECTIVE OF QUANTUM OF TURNOVER THANK YOU VERY MUCH FOR YOUR VISIT AND BOOKMARKING THIS BLOGSPOT FOR FREQUENT VISITS-----SHARE THE ARTICLES WITH YOUR COLLEAGUES AND FRIENDS USING PRINT FRIENDLY OPTION AVAILABLE ON THE RIGHT SIDE-----TO VIEW MORE ARTICLES PLEASE VISIT AGAIN AND AGAIN. ABHIVIRTHI R.R.JAGADEESAN அபிவிருத்தி R.R.ஜெகதீசன் अभिविरथी R.R.जगदीसन
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Monday, March 1, 2021

2019-20 Annual Return filing time extended till 31.3.2021

 

EXTENSION OF TIME TO FILE ANNUAL RETURN IN FORM GSTR-9 AND FORM GSTR-9C TILL 31.3.2021

 

The Goods and Services Tax Act, 2017 came into force in India with effect from 1.7.2017.


https://abhivirthi.blogspot.com/2021/03/2019-20-annual-return-filing-time.html





The Central Government on the recommendations of the GST Council extended the time limit for furnishing of the annual return specified under Section 44 of the Central Goods and Services Tax Act, 2017 read with rule 80 of the Central Goods and Services Rules, 2017, electronically through the common portal, for the financial year 2019-20 till 28.2.2021 vide Central Government Notification No.95. Central Tax, dated 31.12.2020.

Now the Central Government has extended the time limit upto 31.3.2021 to file the above FORM GSTR-9 and FORM GSTR-9C.

The relevant Notification is given below for ready rference.


[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i)]

 

Government of India Ministry of Finance (Department of Revenue)

Central Board of Indirect Taxes and Customs

 

 

Notification No. 04/2021 – Central Tax

 

 

New Delhi, the 28th February, 2021

 

 

G.S.R.....(E). In exercise of the powers conferred by sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with rule 80 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 95/2020 - Central Tax, dated the 30th December, 2020 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i), vide number G.S.R. 809(E), dated the 30th December, 2020, namely:-

 

 

In  the  said  notification,  for  the  figures  “28.02.2021,  the  figures  31.03.2021 shall  be

 

substituted.

 

 

 

 

 

[F. No. CBEC-20/06/13/2020-GST]

 

 

 

 

(Rajeev Ranjan) Under Secretary to the Government of India

 

 

Note: The principal notification No. 95/2020 - Central Tax, dated the 30tDecember, 2020, was published in the Gazette of India, Extraordinary, vide number 809(E), dated the 30th December, 2020.

 

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