Power to extend due date of TRAN-1 AND TRAN-2 in certain cases enhanced to 31.03.2020 and 30.04.2020

5 comments Thursday, January 2, 2020
The Central Government has enhanced the date upto which the submission of  Tran-1 and Tran-2 may be allowed to be filed to 31.03.2020 and 30.04.2020 respectively. Earlier this date was 31.12.2019 for Tran-1 and 31.01.2020 for Tran-2 form. This has been done by amendment in CGST Rules, vide Notification No. 2/2020 Central Tax.  
Read On

Certain amendments in CGST Act, 2017 made vide Finance Act, 2019 notified wef 01.01.2020.

7 comments

Central Government has implemented certain provisions of Finance Act, 2019 wef 01.01.2020. It is pertinent to mention here that clauses  92 to 112 and section 114 of the finance Act, 2019 which related to amendment in the CGST Act, 2017 are to come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. Section 103 of the Finance Act, 2019 has already been notified wef 01.09.2019 which related to the amendment in section 54 providing of Sub-section 8A which allowed the Government to disburse the refund of State tax in the manner as may be prescribed.
Read On