GST – Extension of Various Time Limits

1.   Extension of Filing of FORM GSTR 3B/ GSTR 1/ IFF by companies using Electronic Verification Code (EVC) CBIC notifies the Central Goods and Service Tax (Seventh Amendment) Rules 2021 to further extend Filing of FORM GSTR 3B/ GSTR 1/ IFF by companies using Electronic Verification Code (EVC), instead of Digital Signature Certificate (DSC) to…

Read more

Extended period of modification of IEC till August 31, 2021 and waived Fee

The DGFT vide Notification No. 16/2015-2020 dated August 09, 2021 has further amended para 2.05(d) of Chapter-2 of Foreign Trade Policy, 2015-2020 to extend the period of updating/ confirming the details in Import Export Code (“IEC”).An IEC holder has to ensure that details in its IEC is updated electronically every year, during April-June period. However,…

Read more

Deduction of Tax at Source at a Higher Rate – Sec 206AB

Introduction of Section 206AB of Income tax Act 1961 effected Deduction of Tax at source at higher percentage from specified persons. Some of the highlights of the Provisions are summarised below. Effective Date: with effect from 1st July 2021. Applicability to Specified Persons:Specified Person – with respect to tax deductions Chapter XVIIB  Not filed…

Read more

CBEC has extended the time limit for furnishing GSTR-1

The Central Board of Excise and Customs has extended the time limit for furnishing GSTR-1. The revised due date for furnishing the Return are as follows: Turnover Return/Form Period Revised Due-Date up to 1.5 cr Form GSTR-1 July-September 10th January 2018 above 1.5cr Form GSTR-1 July-November 10th January 2018

Read more

CBDT extends due date for furnishing Statement of Financial Transaction to 30th June 2017

The Central Board of Direct Taxes (CBDT) announced extension of the date of filing for Statement of financial transaction (SFT) under Section 285BA of the Income-tax Act, 1961, which requires furnishing under Rule 114E of the Income-tax Rules, 1962. In view of these representations and in order to remove inconvenience and to facilitate ease of…

Read more