indirect-tax

CBIC / GST updates

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

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CBIC-GST20 Oct 2018Notification

55/2018-Central Tax : Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers.

CBIC-GST08 Oct 2018Notification

53/2018-Central Tax : Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.

CBIC-GST08 Oct 2018Notification

54/2018-Central Tax : Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10).

CBIC-GST04 Oct 2018Circular

68/42/2018-GST : Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017

CBIC-GST27 Sept 2018Meeting

30th GST Council Meeting

CBIC-GST27 Sept 2018Circular

67/41/2018-GST : Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 - reg

CBIC-GST25 Sept 2018Circular

66/40/2018-GST : GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts

CBIC-GST19 Sept 2018Notification

52/2018-Central Tax : Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies.

CBIC-GST13 Sept 2018Circular

63/37/2018 - GST : Clarification regarding processing of refund claims filed by UIN entitles

CBIC-GST13 Sept 2018Circular

64/38/2018-GST : Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding

CBIC-GST13 Sept 2018Circular

65/39/2018-GST : Guidelines for Deductions and Deposits of TDS by the DDO under GST

CBIC-GST12 Sept 2018Notification

49/2018-Central Tax : Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018).

CBIC-GST12 Sept 2018Notification

50/2018-Central Tax : Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018.

CBIC-GST12 Sept 2018Notification

51/2018-Central Tax : Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018.

CBIC-GST11 Sept 2018Circular

62/36/2018-GST : Levy of GST on Priority Sector Lending Certificate-reg.

CBIC-GST09 Sept 2018Notification

43/2018-Central Tax : Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.

CBIC-GST09 Sept 2018Notification

44/2018-Central Tax : Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores.

CBIC-GST09 Sept 2018Notification

45/2018-Central Tax : Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT].

CBIC-GST09 Sept 2018Notification

46/2018-Central Tax : Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT]

CBIC-GST09 Sept 2018Notification

47/2018-Central Tax : Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT].