indirect-tax

CBIC / GST updates

GST circulars, notifications, customs updates, e-invoicing, return filing, and input tax credit changes.

Older

CBIC-GST10 Oct 2019Circular

117/36/2019-GST : Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

CBIC-GST10 Oct 2019Circular

118/37/2019-GST : Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

CBIC-GST10 Oct 2019Circular

119/38/2019-GST : Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.

CBIC-GST10 Oct 2019Circular

120/39/2019- GST : Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).

CBIC-GST10 Oct 2019Circular

121/40/2019-GST : Clarification related to supply of grant of alcoholic liquor license.

CBIC-GST08 Oct 2019Notification

44/2019-Central Tax : Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020.

CBIC-GST08 Oct 2019Notification

45/2019-Central Tax : Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.

CBIC-GST08 Oct 2019Notification

46/2019-Central Tax : Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020.

CBIC-GST08 Oct 2019Notification

47/2019-Central Tax : Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

CBIC-GST08 Oct 2019Notification

48/2019-Central Tax : Seeks to amend notification No. 41/2019-Central Tax, dated the 31st August, 2019.

CBIC-GST08 Oct 2019Notification

49/2019-Central Tax : Seeks to carry out changes in the CGST Rules, 2017.

CBIC-GST02 Oct 2019Circular

110/29/2019 - GST : Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.

CBIC-GST02 Oct 2019Circular

111/30/2019 - GST : Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.

CBIC-GST02 Oct 2019Circular

112/31/2019-GST : Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.

CBIC-GST29 Sept 2019Notification

43/2019-Central Tax : Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.

CBIC-GST23 Sept 2019Notification

42/2019-Central Tax : Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.

CBIC-GST19 Sept 2019Meeting

37th GST Council Meeting

CBIC-GST05 Sept 2019Circular

Corrigendum : Corrigendum to Circular No. 63/37/2018-GST

CBIC-GST30 Aug 2019Notification

38/2019-Central Tax : Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.

CBIC-GST30 Aug 2019Notification

39/2019-Central Tax : Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force.