indirect-tax

CBIC / GST updates

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

Older

CBIC-GST30 Dec 2018Notification

67/2018-Central Tax : Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

CBIC-GST30 Dec 2018Notification

68/2018-Central Tax : Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

CBIC-GST30 Dec 2018Notification

69/2018-Central Tax : Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

CBIC-GST30 Dec 2018Notification

70/2018-Central Tax : Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

CBIC-GST30 Dec 2018Notification

71/2018-Central Tax : Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.

CBIC-GST30 Dec 2018Notification

72/2018-Central Tax : Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.

CBIC-GST30 Dec 2018Notification

73/2018-Central Tax : Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.

CBIC-GST30 Dec 2018Notification

74/2018-Central Tax : Fourteenth amendment to the CGST Rules, 2017.

CBIC-GST30 Dec 2018Notification

75/2018-Central Tax : Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.

CBIC-GST30 Dec 2018Notification

76/2018-Central Tax : Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.

CBIC-GST30 Dec 2018Circular

76/50/2018-GST : Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST

CBIC-GST30 Dec 2018Notification

77/2018-Central Tax : Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.

CBIC-GST30 Dec 2018Circular

77/51/2018-GST : Denial of composition option by tax authorities and effective date thereof

CBIC-GST30 Dec 2018Notification

78 /2018-Central Tax : Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.

CBIC-GST30 Dec 2018Circular

78/52/2018-GST : Clarification on export of services under GST

CBIC-GST30 Dec 2018Notification

79/2018-Central Tax : Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017.

CBIC-GST30 Dec 2018Circular

79/53/2018-GST : Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

CBIC-GST30 Dec 2018Circular

80/54 /2018-GST : Clarification regarding GST rates & classification (goods)

CBIC-GST30 Dec 2018Circular

81/55/2018-GST : seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.

CBIC-GST26 Dec 2018Circular

75/49/2018-GST : Guidelines for processing of applications for financial assistance under the Central Sector Scheme named 'Seva Bhoj Yojna' of the Ministry of Culture

CBIC / GST updates

Choose an update type

Older

67/2018-Central Tax : Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

68/2018-Central Tax : Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

69/2018-Central Tax : Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

70/2018-Central Tax : Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

71/2018-Central Tax : Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.

72/2018-Central Tax : Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.

73/2018-Central Tax : Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.

74/2018-Central Tax : Fourteenth amendment to the CGST Rules, 2017.

75/2018-Central Tax : Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.

76/2018-Central Tax : Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.

77/2018-Central Tax : Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.

77/51/2018-GST : Denial of composition option by tax authorities and effective date thereof

78 /2018-Central Tax : Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.

78/52/2018-GST : Clarification on export of services under GST

79/2018-Central Tax : Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017.

79/53/2018-GST : Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

80/54 /2018-GST : Clarification regarding GST rates & classification (goods)

81/55/2018-GST : seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.

75/49/2018-GST : Guidelines for processing of applications for financial assistance under the Central Sector Scheme named 'Seva Bhoj Yojna' of the Ministry of Culture