The facility of E-Way Bill generation is blocked in certain circumstances. The blocking feature was put on hold sometime back but as per GSTN Advisory, the same is supposed to resume on 15th August onwards in the following cases: Failure to file GSTR-3B for two or more consecutive tax periods, or Failure to file Statement […]
CBDT has granted further extension for manual submission of Form 15CA/ 15CB till 15.08.2021 owing to difficulties in electronic filing of these forms on the income tax portal. Now the taxpayers can furnish the same to authorized dealers in manual format till the aforementioned date. Analysis of the notification has been given below for reference […]
Validity of existing Enterpreneurs Memorandum (EM) Part-II and Udyog Aadhaar Memorandum (UAM) obtained till 30.6.2020 has been extended by Ministry of MSME from 31.3.2021 to 31.12.2021 vide notification no. S.O.2347(E) as a result of which holders of EM Part-II and UAMs will now be able to avail benefits of existing schemes and incentives. Owing to […]
The requirement of E-Invoicing was originally brought into the picture vide notification no. 70 and 69 of 2019 – Central Tax dated 13.12.2019. However, the same witnessed changes from time to time. The notifications issued over the past years in this regard have led to changes in terms of the effective date from which the […]