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In terms of Rule 138 E (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their GSTR-3B returns, for a consecutive period of two months or more. As you might be aware that the GST Council in its last meeting has decided that this provision will be made applicable for the taxpayers whose Aggregate Annual Turn Over (AATO, PAN based) is more than Rs 5 Crores.   Thus, if the GSTIN associated with the respective PAN (with AATO over Rs 5 Cr.) has failed to file their GSTR-3B Return for 02 or more tax periods, up to the month of tax period of  August, 2020, their EWB generation facility will be blocked on the EWB Portal.  Please note that the EWB generation facility for such GSTINs (whether as consignor or consignee or by transporter) will be blocked on EWB Portal after 15th October, 2020. To avail continuous EWB generation facility on EWB Portal, Taxpayers are therefore advised to file yo...

Covid-19 Pandemic is being dubbed as the worst disaster of this century so far which has resulted in forced lock down measures across the globe. Every business sector barring few have been affected by this Pandemic causing a serious dent in their cash flows and profits. In India, Central Government forced the nationwide lock down on 24th March. However,various relief to businesses were announced by government as part of their AatmaNirbhar (Self-Reliant) Bharat (India). On similar lines, CBIC (Central Board of Indirect Taxes & Customs) has announced relief measures pertaining to GST law and compliance to help businesses. These relief measures range from Relaxations & Extensions in Return Filing as well as regarding applicability of certain provisions under GST Law.This article covers all such measures in detail. Relaxations & Extensions given in Filing Dates of GSTR-3B (Notification No.54/2020-CT dated 24th June 2020) For Taxpayers having Aggregate Turnover > Rs.5 Cr in ...

The Central Board of Indirect Taxes & Customs (CBIC) as part of the Government of India's (GOI) Covid-19 relief measures brought in a number of notifications to ease out the Compliance burden on the Taxpayers in the Current times of Pandemic. With Business Activities disrupted due to Several Lockdowns imposed as part of tackling the Coronavirus Crises, These measures were announced to offer some respite to Taxpayers as they adjust to the new normal of Working from Home and other social distancing measures. Several Notifications were issued in this regard and few more expected in the coming times. These notifications primarily aim at extending the timelines of compliances so that businesses can accomplish their compliances without any penal provisions enforced upon them. CBIC has extended timelines for Compliances such as filing of Details of Outward Supplies reported under Section 37 in form GSTR-1 , Return of Inward and Outward Supplies, Input Tax Credit availed, tax payable a...