#CMP TOTAL LOCKDOWN FORMULA REGISTRATION#
#CMP TOTAL LOCKDOWN FORMULA DOWNLOAD#

Fight for survival on your own, or with friends at your side. In this action shooter, the goal is to survive using any available weapons, gadgets, and tricks. This notification shall not extend the levy of late fees applicable under the Act except for certain specific provisions under other notification issued.Total Lockdown is a multiplayer online game. No extension shall apply to the provisions of furnishing of details of outward supplies on the common portal i.e GSTR-1 ie Tax Invoice has to be issued if any supply of Goods or Services are made between the specified period as per existing provisions only. No extension in time limits prescribed for issuance of a tax invoice as per provisions of Act.

#CMP TOTAL LOCKDOWN FORMULA REGISTRATION#

No extension in time limits for Registration by a Casual Taxable person and Non Resident taxable person liable to register. No extension for person liable to get himself registered u/s 22 and 24 within the time limits prescribed.Ĭasual Taxable person and Non Resident taxable person If such date falls between 20.3.20 to, there shall be no extension for such person for switching to regular person. Option availed u/s 10(1) by a composition dealer wrt composition levy shall stands lapsed wef date on which his aggregate turnover exceeds the specified limits. Lapse of Option availed by Composition dealers Time and valuation of supply provision remains unaffected The following are Certain Exclusions provided under this notification, on which, Extension will not appl which are explained in the following Table: Interest if return filed after extended due dateĬ) Taxpayers having aggregate turnover of up to ₹ 1.5 Cr in the preceding Financial yearĪs per power conferred by sec 168A (Act amended through ordinance (valid till 6 months of next Parliament Sitting) Done due to Power given to CG to give blanket exemption in case of natural calamities etc.Ĭompletion of any proceedings or Passing of any order or Issuance of any notice, intimation, notification, sanction or approval or such other action by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the Acts stated above.įiling of any appeal, reply or application or furnishing of nay report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated above. no benefit of reduced interest)ī) Taxpayers having aggregate turnover of more than ₹ 1.5 Cr but up to 5 Cr in the preceding Financial year Zero interest for 15 days + interest rate p.a. Whether condition for reduced interest is fulfilled?

Illustration:- Calculation of interest for delayed filing of return for the month of March, 2020 (due date of filing being ) may be illustrated as per the below Table:įor Tax Payer with Turnover Exceeding ₹ 5 crore Note : If return is filed after then 18% interest will be charged from due date i.e 20-05-2020. Note : If return is filed after then 18% interest will be charged from due date i.e 20-04-2020. Nil till and thereafter, 9% p.a (to be calculated on basis of days of default), If the return is filled up to. Note : If return is filed after then 18% interest will be charged from due date i.e 20-03-2020.Ĭomplete Waiver of Late fees if filed on or before (Interest /Late fee waiver last cut off date)Īnd thereafter, 9% p.a (to be calculated on basis of days of default) month’s ITCĪ) Taxpayers having aggregate turnover of more than ₹ 5crore in the preceding Financial year Note:- Adjustment of total shortfall of ITC as per Rule 36(4) shall be done in Sept.

#CMP TOTAL LOCKDOWN FORMULA DOWNLOAD#

Month- wise 36(4)-RelaxedĬumulative in the return of September month from Feb – Aug, 2020-–MandatoryĬan be adjusted (Hence cumulative download for Feb-Sep,2020) (“Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”. Proviso inserted in Rule 36(4)- capping 10% of ITC as per eligible credit of Form GSTR-2A Within 60 days from commencement of relevant F.Y.( Rule 3(3))ġ8 th day of succeeding quarter i.e 18 th April 10 of the CGST Act or those availing option to pay tax under the notification 02/2019-CT(Rate) dated NOTIFICATIONS 30 TO 36(CT) & Circular No.

Cmp total lockdown formula