COVID-19 UPDATE – GST RETURN DATES EXTENSION CHART

If Turnover is More Than Rs.5 Crore in the preceding Financial Year ReturnFrequencyTax PeriodExtended or NotOld DateNew DateRemarksNotification No.GSTR-3BMonthlyFeb 2020Yes20th Mar24th June***31, 32/2020GSTR-3BMonthlyMar 2020Yes20th April24th June***31, 32/2020GSTR-3BMonthlyApril 2020Yes20th May24th June***31, 32/2020GSTR-3BMonthlyMay 2020Yes20th June27th June36/2020GSTR-1MonthlyFeb 2020No11th MarNo ExtensionGSTR-1MonthlyMar 2020Yes11th April30th June–33/2020GSTR-1MonthlyApril 2020Yes11th May30th June–33/2020GSTR-1MonthlyMay 2020Yes11th June30th June–33/2020 If Turnover…

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BASICS OF BENAMI LAW IN INDIA

The Benami Transactions (Prohibition) Act, 1988 came into force on 19.05.1988 (hereinafter “the Act”) in India. There are plenty of judgments wherein the Hon’ble Supreme Court and various Hon’ble High…

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Directions by Supreme Court pertaining to Video conferencing to be used in all Courts including High Courts and Trial Courts

Supreme Court on Monday took up for hearing the suo moto case titled “In Re Guidelines for Court Functioning through Video Conferencing During Covid-19 Pandemic” and framed  guidelines for the…

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Finance Ministry issues Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020

In order to give effect to the announcements made by the Union Finance Minister vide Press Release dated 24.03.2020, regarding several relief measures relating to statutory and regulatory compliance matters across sectors…

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[Coronavirus Lockdown] Chhattisgarh HC extends all interim and stay orders till May 15 in light of restricted functioning of Courts

The Chhattisgarh High Court has passed an order directing that all the interim orders passed by any Court under its jurisdiction, which were to expire on or after March 16,…

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ST – Sale of space or time for advertisement service – Consideration received in advance on 21.04.2006 when no levy was in existence – demand of tax cannot be sustained: CESTAT

2019-TIOL-2545-CESTAT-DEL IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNALWEST BLOCK NO 2, R K PURAM, PRINCIPAL BENCHNEW DELHI-110066 ST RoA No. 50463/2018 with ST Appeal No. 345 of 2012…

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