GST Notifications Issued on 15.10.2020 Summary A brief note on GST Notifications issued 15th Oct 2020 by Central Board of Customs &amp; Indi

GST Notifications Issued on 15.10.2020 Summary in brief

GSTR-9 filing exemption giving to taxpayers having T/O up to 2 Cr. for FY 2019-20 CBIC vide Notification No. 77/2020 – Central Tax is given 

GSTR-9 filing exemption giving to taxpayers having T/O up to 2 Cr. for FY 2019-20

GSTR-3B due date for October 2020 to March 2020 notified by CBIC CBIC Vide Notification No. 76/2020 – Central Tax notifies the due date for 

Accounting Entries for booking TCS u/s 206C(1H) in books From 1st Oct 2020, provisions of TCS u/s 206C(1H) are applicable. This article disc

Three-wheeled motor vehicle fitted with battery pack, classifiable under HSN 8703, otherwise under HSN 8706 The Hon’ble AAR, West Bengal in 

Roaming Charges Not Liable for TDS under section 194J Court held that the roaming charges paid by the assessee to the other telecom service 