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Welcome To E-Data Book!

Article 39 – Limitation on Tax Losses Carried Forward

Article 39 – Limitation on Tax Losses Carried Forward

Article 40 – Tax Group

Article 40 – Tax Group

Article 41 – Date of Formation and Cessation of a Tax Group

Article 41 – Date of Formation and Cessation of a Tax Group

Article 42 – Taxable Income of a Tax Group

Article 42 – Taxable Income of a Tax Group

Article 43 – Currency

Article 43 – Currency

Notification No.66/2020 (Central Tax)

Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020 .

Notification No.68/2020 (Central Tax)

Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020.

Article 44 – Calculation and Settlement of Corporate Tax

Article 44 – Calculation and Settlement of Corporate Tax

Notification No.69/2020 (Central Tax)

Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020

Article 45 – Withholding Tax

Article 45 – Withholding Tax

Article 46 – Withholding Tax Credit

Article 46 – Withholding Tax Credit

Notification No.70/2020 (Central Tax)

Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020.

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