indirect-tax

CBIC / GST updates

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

Older

CBIC-GST27 Jun 2019Circular

104/23/2019-GST : Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal-reg.

CBIC-GST27 Jun 2019Circular

105/24/2019-GST : Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.

CBIC-GST27 Jun 2019Notification

26/2019-Central Tax : Seeks to extend the due date of filing returns in FORM GSTR-7.

CBIC-GST27 Jun 2019Notification

27/2019-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 months of July, 2019 to September,2019.

CBIC-GST27 Jun 2019Notification

28/2019-Central Tax : Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September, 2019.

CBIC-GST27 Jun 2019Notification

29/2019-Central Tax : Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September, 2019.

CBIC-GST27 Jun 2019Notification

30/2019-Central Tax : Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services ("OIDAR services").

CBIC-GST27 Jun 2019Notification

31/2019-Central Tax : Seeks to carry out changes in the CGST Rules, 2017.

CBIC-GST27 Jun 2019Notification

32/2019-Central Tax : Seeks to extend the due date for furnishing the declaration FORM GST ITC-04.

CBIC-GST20 Jun 2019Notification

25/2019-Central Tax : Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019.

CBIC-GST20 Jun 2019Meeting

35th GST Council Meeting

CBIC-GST10 May 2019Notification

23/2019-Central Tax : Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019.

CBIC-GST10 May 2019Notification

24/2019-Central Tax : Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019.

CBIC-GST29 Apr 2019Circular

100/19/2019-GST : GST Applicability on Seed Certification Tags.

CBIC-GST29 Apr 2019Circular

101/20/2019-GST : GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017.

CBIC-GST22 Apr 2019Notification

20/2019-Central Tax : Seeks to make Third amendment, 2019 to the CGST Rules.

CBIC-GST22 Apr 2019Notification

21/2019-Central Tax : Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019 Central Tax (Rate), dated the 7th March, 2019.

CBIC-GST22 Apr 2019Notification

22/2019-Central Tax : Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f. 21st June, 2019.

CBIC-GST22 Apr 2019Circular

98/17/2019-GST : Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.

CBIC-GST22 Apr 2019Circular

99/18/2019-GST : Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.

CBIC / GST updates

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Older

104/23/2019-GST : Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal-reg.

105/24/2019-GST : Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.

26/2019-Central Tax : Seeks to extend the due date of filing returns in FORM GSTR-7.

27/2019-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 months of July, 2019 to September,2019.

28/2019-Central Tax : Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September, 2019.

29/2019-Central Tax : Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September, 2019.

30/2019-Central Tax : Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services ("OIDAR services").

31/2019-Central Tax : Seeks to carry out changes in the CGST Rules, 2017.

32/2019-Central Tax : Seeks to extend the due date for furnishing the declaration FORM GST ITC-04.

25/2019-Central Tax : Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019.

35th GST Council Meeting

23/2019-Central Tax : Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019.

24/2019-Central Tax : Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019.

100/19/2019-GST : GST Applicability on Seed Certification Tags.

101/20/2019-GST : GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017.

20/2019-Central Tax : Seeks to make Third amendment, 2019 to the CGST Rules.

21/2019-Central Tax : Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019 Central Tax (Rate), dated the 7th March, 2019.

22/2019-Central Tax : Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f. 21st June, 2019.

98/17/2019-GST : Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.