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Notifications

 

Notification No Date of issue Subject Notification highlights Pdf Link
29/2020-Central Tax 23-03-2020 Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 GSTR-3B continued to be filed till the month of September 2020 Pdf Icon
28/2020-Central Tax 23-03-2020 Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020. Monthly GSTR-1 continued to be filed till the month of September 2020 Pdf Icon
27/2020-Central Tax 23-03-2020 Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. Quarterly GSTR-1 continued to be filed till the quarter of September 2020 Pdf Icon
26/2020-Central Tax 23-03-2020 Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020 GSTR-3B for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in
the erstwhile State of Jammu and Kashmir shall be filed by 24th March 2020		 Pdf Icon
25/2020-Central Tax 23-03-2020 Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.

GSTR-3B for the months of October 2019, November 2019 to February 2020 for registered persons whose principal place of business is in
the erstwhile State of Jammu and Kashmir shall be filed by 24th March 2020

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24/2020-Central Tax 23-03-2020 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020. GSTR-1 for the quarter of July to September 2019 for registered persons whose principal place of business is in
the erstwhile State of Jammu and Kashmir shall be filed by 24th March 2020		 Pdf Icon
23/2020-Central Tax 23-03-2020 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020. GSTR-1 for the month of July to September 2019 for registered persons whose principal place of business is in
the erstwhile State of Jammu and Kashmir and having turnover above Rs. 1.5 Cr. shall be filed by 24th March 2020		 Pdf Icon
22/2020-Central Tax 23-03-2020 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020. GSTR-1 for the month of October 2019 and November till February 2019 for registered persons whose principal place of business is in
the erstwhile State of Jammu and Kashmir and having turnover above Rs. 1.5 Cr., shall be filed by 24th March 2020		 Pdf Icon
21/2020-Central Tax 23-03-2020 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020 GSTR-1 for the quarter October 2019 till December 2019 for registered persons whose principal place of business is in erstwhile State of Jammu and Kashmir or Union territory of Jammu and Kashmir or Union territory of Ladakh , shall be filed by 24th March 2020 Pdf Icon
20/2020-Central Tax 23-03-2020 Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020 . GSTR-7 of taxpayers having principal place of business in the erstwhile State of Jammu and Kashmir or having principal place of
business in the Union territory of Jammu and Kashmir or the Union territory of Ladakh is extended to 24th March, 2020		 Pdf Icon
19/2020-Central Tax 23-03-2020 Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration from 1st April 2020 Pdf Icon
18/2020-Central Tax 23-03-2020 Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. Notifies from 1st April 2020 that specific class of persons, other than individuals shall undergo authentication, of Aadhaar number in order to be eligible for registration Pdf Icon
17/2020-Central Tax 23-03-2020 Seeks to specify the class of persons who shall be exempted from aadhar authentication. Aadhar authorisation shall be exempted for all the persons except individuals, authorised signatory of all types, Managing and Authorised partner; and Karta of an Hindu undivided family. Pdf Icon
16/2020-Central Tax 23-03-2020 Seeks to make third amendment (2020) to CGST Rules. Seeks to make third amendment (2020) to CGST Rules. Pdf Icon
15/2020-Central Tax 23-03-2020 Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020. Seeks to extend the time limit for furnishing of the annual return for the financial year 2018-2019 till 30.06.2020. Pdf Icon
14/2020-Central Tax 23-03-2020 Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 Companies having turnover above 500 Crores which were required to add dynamic QR code on B2C Outward supply shall now comply with the same from 01.10.2020 Pdf Icon
13/2020-Central Tax 23-03-2020 Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 Date for implementation of e-invoicing extended to 01.10.2020 for companies having turnover 100 Cr and above Pdf Icon
12/2020-Central Tax 23-03-2020 Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) Pdf Icon
11/2020-Central Tax 23-03-2020 Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 Pdf Icon
10/2020-Central Tax 23-03-2020 Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs Pdf Icon
09/2020-Central Tax 16-03-2020 Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C provided statement of Receipts and Payments account duly authenticated by CA shall be submitted to GSTIN Pdf Icon
08/2020-Central Tax 02-03-2020 seeks to “Amend the CGST Rules, 2017 to prescribe the value of Lottery” Prescribes value of lottery to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the Organising State, whichever is higher Pdf Icon
07/2020-Central Tax 03-02-2020 Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner. Due date for filing GSTR – 3B of Jan-18, Feb-18 & Mar-18 has been extended to 22nd and 24th of following respective months based on turnover and state. Pdf Icon
06/2020-Central Tax 03-02-2020 Last date for filing GSTR – 9 & 9C of FY 17-18 has been extended to 5th and 7th Feb based on turnover and state. Last date for filing GSTR – 9 & 9C of FY 17-18 has been extended to 5th and 7th Feb based on turnover and state. Pdf Icon
05/2020-Central Tax 13-01-2020 Seeks to appoint Revisional Authority under CGST Act, 2017. Seeks to appoint Revisional Authority under Section 108 of CGST Act, 2017. Pdf Icon
04/2020-Central Tax 10-01-2020 Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. The date of waiver of late fee for GSTR-1 of tax periods (Monthly/Quarterly) starting from July, 2017 to November, 2019, has been extended to 17th January, 2020. Pdf Icon
03/2020-Central Tax 01-01-2020 Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh Transition date for the UTs of J&K and Ladakh changed from 30th October to 31st December Pdf Icon
02/2020-Central Tax 01-01-2020 Seeks to make amendment (2020) to CGST Rules. CBIC prescribes schema for e-invoices under GST Pdf Icon
01/2020-Central Tax 01-01-2020 Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh CBIC notifies Sections of CGST Act 2017 Applicable from 01.01.2020 Pdf Icon
78/2019-Central Tax 26-12-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019. Due date of GSTR 7 for November 2019 extended to 25th December 2019 for persons whose principal place of business is in the State of Assam, Manipur or Tripura Pdf Icon
77/2019-Central Tax 26-12-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019 Due date of GSTR 3B for November 2019 extended to 31st December 2019 for persons whose principal place of business is in the State of Assam, Manipur or Tripura Pdf Icon
76/2019-Central Tax 26-12-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019. Due date of GSTR 1 for November 2019 extended to 31st December 2019 for persons having aggregate turnover of more than 1.5 crore rupees and whose principal place of business is in the State of Assam, Manipur or Tripura Pdf Icon
75/2019-Central Tax 26-12-2019 Seeks to carry out changes in the CGST Rules, 2017. In case of fraudlent claim of 10% provIsional ITC commissioner may block debit of an amount equivalent to such credit in electronic credit ledger for discharge of any liability under section 49 or for claim of any refund of any unutilised amount. Pdf Icon
74/2019-Central Tax 26-12-2019 Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019 if same is filed between 19th December 2019 to 10th January 2019 Pdf Icon
73/2019-Central Tax 23-12-2019 Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019. Seeks to extend the last date for filing of FORM GSTR-3B for November, 2019 to 23.12.2019. Pdf Icon
72/2019-Central Tax 13-12-2019 Seeks to notify the class of registered person required to issue invoice having QR Code. Generation of QR code for B2C invoices by registered persons with aggregate turnover above INR 500 crore from 1st April 2020 Pdf Icon
71/2019-Central Tax 13-12-2019 Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.  Inclusion of provision in the CGST Act regarding QR code generation vide earlier notification 31/2019 dated 28th June 2019 Pdf Icon
70/2019-Central Tax 13-12-2019 Seeks to notify the class of registered person required to issue e-invoice. Applicability of e-invoice rules for B2B invoice for registered persons with aggregate turnover above INR 100 crore from 1st April 2020 Pdf Icon
69/2019-Central Tax 13-12-2019 Seeks to notify the common portal for the purpose of e-invoice. Specifies the common portal links for generating the IRN Pdf Icon
68/2019-Central Tax 13-12-2019 Seeks to carry out changes in the CGST Rules, 2017. Notifies about generating Invoice reference number as per the conditions and format prescribed Pdf Icon
67/2019-Central Tax 12-12-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for October, 2019 to 20th December 2019 Pdf Icon
66/2019-Central Tax 12-12-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 to 20th December 2019 Pdf Icon
65/2019-Central Tax 12-12-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019 to 20th December 2019 Pdf Icon
64/2019-Central Tax 12-12-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019 to 20th December 2019 Pdf Icon
63/2019-Central Tax 12-12-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 to 20th December 2019 Pdf Icon
62/2019-Central Tax 26-11-2019 Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019 Notification 62/2019 ascertains the tax period for transition and prescribes the procedure of transfering ITC from State of J&K to Union Territory of J&K or Union Territory of Ladakh Pdf Icon
61/2019-Central Tax 26-11-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 Notification 61/2019, seeks to extend the due date of GSTR 3B for each month of October 2019 to 30th November 2019 for persons registered in Jammu and Kashmir Pdf Icon
60/2019-Central Tax 26-11-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019. Notification 60/2019, seeks to extend the due date of GSTR 3B for each month of July to September 2019 to 30th November 2019 for persons registered in Jammu and Kashmir Pdf Icon
59/2019-Central Tax 26-11-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. Notification 59/2019, seeks to extend the due date of GSTR 7 for each month of July to October 2019 to 30th November 2019 for persons registered in Jammu and Kashmir and required to deduct tax at source Pdf Icon
58/2019-Central Tax 26-11-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. Notification 58/2019, seeks to extend the due date of GSTR 1 for the month of October 2019 to 30th November 2019 for persons registered in Jammu and Kashmir Pdf Icon
57/2019-Central Tax 26-11-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 Notification 57/2019, seeks to extend the due date of GSTR 1 for each month of July to September 2019 to 30th November 2019 for persons registered in Jammu and Kashmir Pdf Icon
56/2019-Central Tax 14-11-2019 Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement] Simplification of Annual returns and Reconciliation Statement Pdf Icon
55/2019-Central Tax 14-11-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 Due date of GSTR 7 for each month of July to September 2019 extended to 15th November 2019 for persons registered in Jammu and Kashmir and required to deduct tax at source. Pdf Icon
54/2019-Central Tax 14-11-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 Due date of GSTR 3B for each month of July to September 2019 extended to 20th November 2019 for persons registered in Jammu and Kashmir Pdf Icon
53/2019-Central Tax 14-11-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 Due date of GSTR 1 for each month of July to September 2019 extended to 15th November 2019 for persons registered in Jammu and Kashmir Pdf Icon
52/2019-Central Tax 14-11-2019 Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019 Due date of GSTR 1 for the quarter July to September 2019 extended to 30th November 2019 for persons registered in Jammu and Kashmir Pdf Icon
51/2019-Central Tax 31-10-2019 Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh Jurisdiction Jammu commissioner’ate is notified to be over UT of J&K and UT of Ladakh, post bifurcation of J&K into Jammu & Kashmir and Ladakh Pdf Icon
50/2019-Central Tax 24-10-2019 Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019. Last date for filing statement containing details of self-assessed tax in FORM GST CMP-08 for the quarter July-September 2019 extended from 18th October 2019 to 22nd October 2019 Pdf Icon
49/2019-Central Tax 09-10-2019 Seeks to carry out changes in the CGST Rules, 2017. Several changes introduced in rules pertaining to Suspension of Registration, Input tax Credit for invoices not uploaded by supplier, Submission of GSTR 3B in place of GSTR 3, GST Examination, Crediting of Refund, and Extension in the due-dates of Tran-1 and Tran-2. Pdf Icon
48/2019-Central Tax 09-10-2019 Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019. This notification is to be read with notification 41/2019 where the due dates of GSTR-1, GSTR-6 and GSTR-7 extended. The flood affected area which was earlier required to furnish the returns by 20th September, 2019 will have to do this by 11th October, 2019. Also, the insertion of clauses (v), (vi), (vii), (viii) and (ix) for the State of Jammu & Kashmir are made. which also suggest extension of due date to furnish the GSTRs. Pdf Icon
47/2019-Central Tax 09-10-2019 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. GSTR 9 filing made optional for small tax-payers with aggregate turnover of less than Rs. 2 crore regarding the furnishing of Annual Return in form 9 and 9(A). Pdf Icon
46/2019-Central Tax 09-10-2019 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. As the roll-out of new returns (supposed to go live by October 2019) has been postponed, it is notified that 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 be 11th of each of succeeding filing period. Pdf Icon
45/2019-Central Tax 09-10-2019 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. As the roll-out of new returns (supposed to go live by October 2019) has been postponed, it is notified that 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 be 31st January, 2020 and 30th April, 2020 respectively for quarter ending on December, 2019 and March, 2020. Pdf Icon
44/2019-Central Tax 09-10-2019 Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020. As the roll-out of new returns (supposed to go live by October 2019) has been postponed, it is notified that the due date for furnishing of return in FORM GSTR-3B and last date for payment of the liability, if any, arising for the months of October, 2019 to March, 2020 to be on or before 20th of the month succeeding the filing period. Pdf Icon
43/2019-Central Tax 30-09-2019 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. Manufacturers of ‘Aerated Waters’ brought under the purview of ‘Normal taxation’/ treating such manufacturers as Regular tax-payers by excluding them from Composition Scheme by amending the notification 14/2019 Central Tax dated 7.3.2019. Pdf Icon
42/2019-Central Tax 24-09-2019 Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force. CGST Rules, 2019 amended to bring Rule 10 (Issue of Registration Certificate), Rule (Separate registration for multiple places of business within a State or a Union territory), Rule 12 (Grant of registration to persons required to deduct tax at source or to collect tax at source) and Rule 26 (Method of authentication) into force along with the amendments stated therein. Pdf Icon
41/2019-Central Tax 31-08-2019 Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019. Late fee for certain flood affected areas as described in the notification, has been waived in cases where the taxpayers couldn’t file GSTR-1 and GSTR-6 owing to the flood crises on a pre-condition of filing the stated returns by 20th September, 2019. Pdf Icon
40/2019-Central Tax 31-08-2019 Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019. Due date to file GSTR-7 (TDS Return) for the month of July, 2019 is extended until 20th September, 2019 in certain flood affected areas as notified in the notification. Pdf Icon
39/2019-Central Tax 31-08-2019 Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force. Section 103 of the Finance Act, 2019 (hereinafter stated as the ‘Act’) that provides that the Government may disburse the State Tax Refund in the manner as prescribed in the Act. comes into force w.e.f 1st September, 2019. Pdf Icon
38/2019-Central Tax 31-08-2019 Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19. Filing of FORM ITC-04 for the period July 2017 to March 2019  waived provided such details as prescribed in the notification for the period July, 2017 to March, 2019 are furnished in serial number 4 of FORM ITC-04 for the quarter April-June, 2019. Pdf Icon
37/2019-Central Tax 21-08-2019 Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019. Due date for furnishing FORM GSTR-3B for the month of July, 2019 has been extended to 22nd August 2019 and 20th September 2019 (for certain registered persons only, whose principal place of business falls in the districts/state mentioned in the notification) Pdf Icon
36/2019-Central Tax 20-08-2019 Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019. Date from which the facility of blocking and unblocking of e-way bill facility as per the provisions of Rule 138E of CGST Rules, 2017 will apply, has been extended to 21st November 2019. Pdf Icon
35/2019-Central Tax 29-07-2019 Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019 Last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 has been extended until 31st August 2019 Pdf Icon
34/2019-Central Tax 18-07-2019 Seeks to extend the last date for furnishing FORM GST CMP-08 Last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 has been extended until 31st July 2019 Pdf Icon
33/2019-Central Tax 18-07-2019 Seeks to carry out changes in the CGST Rules, 2017. CGST (Fifth Amendment) Rules, 2019 amended for GST registration rules, new rule for Surrender of enrolment of GST practitioner, new rule for Application for unblocking of the facility for generation of E-Way Bill, the declaration statement in Statement 5B while applying for GST refund for deemed exports is changed. Pdf Icon
32/2019-Central Tax 28-06-2019 Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 Due date for Form ITC-04 for the period July 2017 to June 2019 extended till 31st August 2019 . Pdf Icon
31/2019-Central Tax 28-06-2019 Seeks to carry out changes in the CGST Rules, 2017. CGST (Fourth Amendment) Rules, 2019 amended for new registrants under GST, for value of supply where Kerala Flood cess is applicable, rules pertaining to TDS and TCS returns, Form PMT-09 introduced, new GST refund rules , new GSTR 4 format and DRC-03 format prescribed. Pdf Icon
30/2019-Central Tax 28-06-2019 Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). The persons who are non-residents and are providing OIDAR service in India to unregistered persons have been exempted from submitting GSTR-9 and GSTR-9C. Pdf Icon
29/2019-Central Tax 28-06-2019 Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. Due date for furnishing FORM GSTR-3B for the months of July 2019 to September 2019 is 20th of the month succeeding every month. Pdf Icon
28/2019-Central Tax 28-06-2019 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 Due date for furnishing of Form GSTR-1 for registered persons having aggregate turnover of over 1.5 crore rupees for the months of July 2019 to September 2019 is 11th of the month succeeding every month. Pdf Icon
27/2019-Central Tax 28-06-2019 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. 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 is 31st October 2019 Pdf Icon
26/2019-Central Tax 28-06-2019 Seeks to extend the due date of filing returns in FORM GSTR-7 Due date for filing GSTR-7 for the months of October 2018 to July 2019 till the 31st August 2019. Pdf Icon
25/2019-Central Tax 21-06-2019 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. Date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E is to be implemented is extended till 21st August 2019. Pdf Icon
24/2019-Central Tax 11-05-2019 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. Due date for furnishing FORM GSTR-3B for the month of April, 2019 for registered persons in specified districts of Odisha has been extended till 20th June 2019. Pdf Icon
23/2019-Central Tax 11-05-2019 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. 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 extended till 10th June 2019. Pdf Icon
22/2019-Central Tax 23-04-2019 Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019.  Provisions of the Central Goods and Services Tax (Fourteenth) Amendment Rules, 2018 to apply from 21st June 2019. Pdf Icon
21/2019-Central Tax 23-04-2019 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 CMP-08 (filed quarterly) and new version of GSTR-4 (filed annually) will apply to service providers opting into composition scheme notified for them under Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019. Pdf Icon
20/2019-Central Tax 23-04-2019 Seeks to make Third amendment, 2019 to the CGST Rules. CGST Rules (Third amendment) 2019 amended regarding filing of GST returns in case of revocation of cancellation of the GST registration, replacement of present quarterly return in GSTR-4 by a statement in CMP-08 and annual return GSTR-4 and option included in REG-01 for service providers to opt into composition scheme Pdf Icon
19/2019-Central Tax 22-04-2019 Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019). Due date for furnishing of returns in FORM GSTR-3B for March, 2019 extended for three days (i.e. from 20.04.2019 to 23.04.2019). Pdf Icon
18/2019-Central Tax 10-04-2019 Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 Due date for filing GSTR-7 (TDS) for the month of March 2019 extended from 10th April 2019 to 12th April 2019. Pdf Icon
17/2019-Central Tax 10-04-2019 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 March, 2019 from 11.04.2019 to 13.04.2019 Due date for GSTR-1 for the month of March 2019 of taxpayers with aggregate turnover exceeding Rs. 1.5 crore extended from 11th April 2019 to 13th April 2019. Pdf Icon
16/2019-Central Tax 29-03-2019 Seeks to make Second Amendment (2019) to CGST Rules. Second Amendment (2019) to CGST Rules was made to accommodate the real estate announcements. The ‘value of assets’ is defined. Apart from this, the order of ITC utilization has been clarified in the rule 88A and a new rule substitutes the earlier rule 100 on assessment. Pdf Icon
15/2019-Central Tax 28-03-2019 Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued. Due date for Form ITC-04 for the period July 2017 to March 2019 extended till 30th June 2019. Pdf Icon
14/2019-Central Tax 07-03-2019 Seeks to supersede notification No. 08/2017 – Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. Threshold limit of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 extended to Rs. 1.5 crores superseding Notification 08/2017 Pdf Icon
13/2019-Central Tax 07-03-2019 Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. The due dates for the monthly GSTR-3B for the periods April 2019 to June 2019 has been notified as 20th of the month subsequent to the return period for all the monthly taxpayers. Pdf Icon
12/2019-Central Tax 07-03-2019 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019. The due dates for the monthly GSTR-1 for the periods April 2019 to June 2019 has been notified as 11th of the month subsequent to the return period for all the monthly taxpayers. Pdf Icon
11/2019-Central Tax 07-03-2019 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019. The due dates for the period April 2019 to June 2019 has been notified as 31st July 2019 for those taxpayers filing the quarterly GSTR-1 Pdf Icon
10/2019-Central Tax 07-03-2019 To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. GST registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs has been exempted. Pdf Icon
09/2019-Central Tax 20-02-2019 Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. Due date for filing GSTR-3B for January 2019 is extended up to 28th February 2019 for the State of Jammu & Kashmir and 22nd February 2019 for the rest of the States. Pdf Icon
08/2019-Central Tax 08-02-2019 Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 The due date for filing GSTR-7 for TDS for January 2019 is extended upto 28th February 2019. Pdf Icon
07/2019-Central Tax 31-01-2019 Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019. The due date for filing GSTR–7 for TDS for the period from October 2018 till December 2018 is extended upto 28th February 2019. Pdf Icon
06/2019-Central Tax 29-01-2019 Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts Notification No. 65/2017-Central Tax dated 15.11.2017 amended in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts Pdf Icon
05/2019-Central Tax 29-01-2019 Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017 Notification No. 8/2017-Central Tax dated 27.06.2017 amended to align the rates for Composition Scheme with CGST Rules, 2017 Pdf Icon
04/2019-Central Tax 29-01-2019 Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) Joint Commissioner shall also be empowered with same priveleges such as the Additional Commissioner. Pdf Icon
03/2019-Central Tax 29-01-2019 Seeks to amend the CGST Rules, 2017 Central Goods and Services Tax (First Amendment) Rules,2019 are notified with effect from 1st February 2019. Pdf Icon
02/2019-Central Tax 29-01-2019 Seeks to bring into force the CGST (Amendment) Act, 2018 All the amendments made through the Central Goods and Services Tax (Amendment) Act, 2018 will come into effect from 1st February 2019. Pdf Icon
01/2019-Central Tax 15-01-2019 Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation Notification No. 48/2017 is amended for the meaning of Advance Authorisation. Pdf Icon

Circulars

 

Circular no Date of issue Subject Clarification Pdf link
134/2020 23-03-2020 Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 Clarification has been issued by the Government prescribing special procedure for the corporate debtors who are undergoing CIRP under the provisions of IBC and the management of whose affairs are being undertaken by IRP/RP. On following issues
1) How are dues under GST for pre-CIRP period be dealt?
2) Should the GST registration of corporate debtor be cancelled?
3) Is IRP/RP liable to file returns of pre-CIRP period?
4) Should a new registration be taken by the corporate debtor during the CIRP period?
5) How to file First Return after obtaining new registration?
6) How to avail ITC for invoices issued to the erstwhile registered person in case the IRP/RP has been appointed before issuance of notification No.11/2020- Central Tax, dated 21.03.2020 and no return has been filed by the IRP during the CIRP ?
7) How to avail ITC for invoices by persons who are availing supplies from the corporate debtors undergoing CIRP, in cases where the IRP/RP was appointed before the issuance of the notification No.11/2020 – Central Tax, dated 21.03.2020?
8) Some of the IRP/RPs have made deposit in the cash ledger of erstwhile registration of the corporate debtor. How to claim refund for amount deposited in the cash ledger by the IRP/RP?		 Pdf Icon
133/2020 23-03-2020 Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules Clarification of issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules
1) The value of assets of the new units is to be considered at State level in case demerger and the transferor is required to file FORM GST ITC-02 only in those
States where both transferor and transferee are registered
2) the formula for apportionment of ITC, as prescribed under proviso to sub-rule (1) of rule 41 of the CGST Rules, shall be applicable for all forms of business re-organization that results in partial transfer of business assets along with liabilities.
3) the ratio of value of assets, as prescribed under proviso to sub-rule (1) of rule 41 of the CGST Rules, shall be applied to the total amount of
unutilized input tax credit (ITC) of the transferor i.e. sum of CGST, SGST/UTGST and IGST credit. The said formula need not be applied
separately in respect of each heads of ITC (CGST/SGST/IGST). Further, the said formula shall also be applicable for apportionment of Cess between the transferor and transferee
4) The total amount of ITC to be transferred to the transferee (i.e. sum of CGST, SGST/UTGST and IGST credit) should not exceed the amount of ITC to be transferred, as determined under sub-rule (1) of rule 41 of the CGST Rules [refer 3 (c) (i) above]. However, the transferor shall be at liberty to determine the amount to be transferred under each tax head (IGST, CGST, SGST/UTGST) within this total amount, subject to the ITC balance available with the transferor under the concerned tax head.
5) the apportionment formula shall be applied on the ITC balance of the transferor as available in electronic credit ledger on the date of filing of FORM GST ITC – 02 by the transferor.
6) for the purpose of apportionment of ITC under sub-rule (1) of rule 41 of the CGST Rules, while the ratio of the value of assets should be taken as on the “appointed date of demerger”, the said ratio is to be applied on the ITC balance of the transferor on the date of filing FORM GST ITC – 02 to calculate the amount to transferable ITC		 Pdf Icon
132/2020 18-03-2020 To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal It has been gathered that the appellate process is being kept pending by several
appellate authorities on the grounds that the appellate tribunal has been not constituted and that
till such time no remedy is available against their Order-in-Appeal, such appeals cannot be
disposed. Doubts have been raised across the field formations in respect of the appropriate
procedure to be followed in absence of appellate tribunal for appeal to be made under section
112 of the Central Goods and Services Tax Act, 2017Appeal against an adjudicating authority is to be made as per the provisions of Section
107 of the CGST ActAnd Relevant rules have been prescribed for implementation of the above Section.		 Pdf Icon
131/2020 23-01-2020 Standard Operating Procedure (SOP) for by exporters Standard operating procedures to be followed by exporters to avoid hardship in claiming refund is the summaried in this circular Pdf Icon
130/2019 31-12-2019 RCM on renting of motor vehicles.

Clarification on treatment of RCM on renting of motor vehicles to body corporates by non body corporates

It clarifies that RCM shall be
applicable on the service by way of renting of any motor vehicle designed to carry passengers
where the cost of fuel is included in the consideration charged from the service recipient only if
the supplier fulfils all the following conditions:–
(a) is other than a body-corporate;
(b) does not issue an invoice charging GST @12% (6% CGST + 6% SGST) from the service
recipient; and
(c) supplies the service to a body corporate. “

 Pdf Icon
129/2019 24-12-2019 Standard Operating Procedure to be followed by tax officials in case of non-filers of returns

As per SOP, a tax official needs to issue a notice to a registered individual who fails to file the return u/s 39 or u/s 44 or u/s 45. This notice is to be issued u/s 46 of the CGST Act with rule 68 of the Central Goods and Services Tax Rules, 2017 and in form GSTR-3A to intimate the non-filers to file the return within fifteen days of notice. Besides, section 62 demands the assessment of non-filers of return of registered individual who fails to file return u/s 39 or u/s 45 even when the notice is issued u/s 46. A format of FORM GSTR-3A has also been released by CBIC.

The CBIC has also notified that there is no need to issue a separate notice for the best judgement assessment u/s 62 and the same can be issued in form ASMT-13, when the non-filer again fails to file the return within 15 days of issuance of notice in form GSTR 3A, without any additional communication.

 Pdf Icon
128/2019 23-12-2019 Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons. Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons. Pdf Icon
127/2019 4-12-2019 Withdrawal of circular No. 107/26/2019-GST dated 18 July 2019 which was issued to clarify various doubts related to supply of Information Technology enabled Services (ITeS services) and Intermediary services Circular No. 107/26/2019-GST dated 18.07.2019 wherein certain clarifications were given in relation to various doubts related to supply of Information Technology enabled Services (ITeS services) under GST is hereby withdrawn Pdf Icon
126/2019 22-11-2019 Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg. Clarification on scope of the entries at item (id) and item (iv) under heading 9988 of Notification No. 11/2017 of the Central Tax Rate. The item (id) refers to services carried out on goods belonging to registered persons under GST. Whereas the item (iv) refers to the services carried out on physical inputs (goods) which are owned by persons other than those registered under the CGST Act. Pdf Icon
125/2019 18-11-2019 Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. Refund claim process has been completely transferred online through FORM GST RFD-01 and single disbursement Pdf Icon
124/2019 18-11-2019 Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. Although the option available to not to file GSTR-9A(Composition dealers) and GSTR-9(Annual aggregate turnover below Rs 2 crore) for FY 2017-18 and FY 2018-19, it has been clarified that such taxpayers who wish to file can do so only before the designated due dates. The GST portal shall not allow the filing thereafter. However taxpayer can make voluntary payment of taxes at any point in time for taxes short paid/ unpaid through DRC-03 Pdf Icon
123/2019 11-11-2019 Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. Clarifiation provided for the availment of restricted credit in terms of sub-rule (4) of rule 36 of CGST Rules Pdf Icon
122/2019 5-11-2019 Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg. Circular 122 states that communication from the CBIC offices for ‘Search authorization, Summons, arrest memo, Inspection notices and letters issued in the course of enquiry shall mandatorily bear electronically generated Document Identification Number (DIN). The effective date of such mandate is from 8th November, 2019. Moreover, if any of the aforementioned document is issued not bearing the DIN shall be treated as Void and Invalid unless it is covered with the reason of not bearing the DIN and such reasons are as per the para 3 of the circular. Pdf Icon
121/2019 11-10-2019 Clarification related to supply of grant of alcoholic liquor license. GST Council’s recommendation in 26th council meeting which was further decided in 37th GST Council meeting to be implemented by notifying service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee or by whatever name it is called, by State Government as neither a supply of goods nor a supply of service. Pdf Icon
120/2019 11-10-2019 Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi). Clarifies the effective date of the explanation inserted U/s 11(3) related to Concessional rate, to be 21st September, 2019 and not 27th July, 2018   as mentioned in notification 17/2018. Pdf Icon
119/2019 11-10-2019 Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. Clarification states that Transaction involving disposal of securities does not constitute a supply and hence is not chargeable to tax. However, the lending of securities under the scheme (Securities Lending Scheme, 1997) doesn’t results in the disposal of the securities and hence is chargeable to GST. Pdf Icon
118/2019 11-10-2019 Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. This circular clarifies that the place of supply of software/design by supplier
located in taxable territory to service recipient located in non-taxable territory is the location of the service recipient as per Section 13(2) of the IGST Act.		 Pdf Icon
117/2019 11-10-2019 Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India. The circular states that the training courses approved by Director General of Shipping are educational courses and the Maritime Institutes are educational institutions under GST Law and the courses conducted by them are exempt from levy of GST. Pdf Icon
116/2019 11-10-2019 Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors. The circular clarifies that wherein all the three conditions are satisfied namely the gift or donation is made to a charitable
organization, the payment has the character of gift or donation and the purpose is philanthropic (i.e. it leads to no commercial gain) and not advertisement, GST is not leviable.		 Pdf Icon
115/2019 11-10-2019 Clarification on issue of GST on Airport levies. The circular states various services whether directly rendered or rendered as a Pure Agent by the Airline and also clarifies the application of GST on such services. Pdf Icon
114/2019 11-10-2019 Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both. This circular gives the detailed explanatory notes for each of support services and states the heading under which such services are considered. Accordingly, as per the headings read with the explanatory notes shall determine the tax head of the support services. Pdf Icon
113/2019 11-10-2019 Clarification regarding GST rates & classification (goods) Circular–reg. This circular states GST rates and classification of certain goods as detailed in the circular. Pdf Icon
112/2019 3-10-2019 Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019. Circular 112 seeks to withdraw the circular issued on various doubts related to treatment of secondary or post-sales discounts under GST. Pdf Icon
111/2019 3-10-2019 Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum. Circular 111 states the detailed procedure to be followed by a registered person to claim refund subsequent to a favourable order in appeal or any other forum against rejection of a refund claim in FORM GST RFD-06. Pdf Icon
110/2019 3-10-2019 Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category. A registered person who has filed a NIL refund claim in FORM GST RFD-01A/RFD-01 for a given period under a particular category, may again apply for refund for the said period under the same category only if he satisfies the following two conditions:
a. The registered person must have filed a NIL refund claim in FORM GST RFD-01A/RFD-01
for a certain period under a particular category; and
b. No refund claims in FORM GST RFD-01A/RFD-01 must have been filed by the registered
person under the same category for any subsequent period.
For more information kindly read: https://www.irisgst.com/refiling-erroneous-nil-gst-refund-application/		 Pdf Icon
109/2019 22-07-2019 Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members. Circular 109 clarifies the GST applicability on the monthly subscription/contribution charged by a Residential Welfare Association (RWA) from its members. It also clarifies the ITC Scope for such GST paid by the RWA. Pdf Icon
108/2019 18-07-2019 which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion. Trade organizations were facing issues related to GST implication respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion. This circular clarifies the implications and sets out a format for declaration of such goods. For the ease of interpretation, this circular also sets out the meaning of terms ‘Supply’ and ‘Export’. Pdf Icon
107/2019 18-07-2019 which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services). The circular and clarification revolves around the treatment of Information Technology enabled Services (ITeS services) such as call centre, business process outsourcing services, etc and whether such services shall be treated as an Export, accordingly whether the stated services come under the purview of IGST Act. Pdf Icon
106/2019 29-06-2019 Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange – reg. In continuation of Notification 11/2019 according to which, Government had notified that the retail outlets established at departure area of the international airport beyond immigration counters shall be entitled to claim refund of all applicable Central tax, Integrated tax, Union territory tax and Compensation cess paid by them on inward supplies of indigenous goods received by them for the purposes of subsequent supply of goods to outgoing international tourists, this circular states the procedure, manner and conditions for filing and processing of such refund claims. Pdf Icon
105/2019 28-06-2019 Clarification on various doubts related to treatment of secondary or post-sales discounts under GST – reg. This circular clarifies the various doubts related to treatment of sales promotion schemes under GST. However, as per the circular 112-CGST, circular 105 no longer holds good. Pdf Icon
104/2019 28-06-2019 Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg. This circular puts forth the manner in which the wrongly mapped refund applications should be tackled. The applications mapped to incorrect jurisdictional tax authority matters are clarified in the stated circular. Pdf Icon
103/2019 28-06-2019 Clarification regarding determination of place of supply in certain cases – reg. The clarification regarding determination of “Place of Supply” in the cases of Services provided by Ports and Services rendered on goods temporarily imported in India. Pdf Icon
102/2019 28-06-2019 Clarification regarding applicability of GST on additional / penal interest – reg. Clarification on various doubts related to treatment of secondary or post-sales discounts under GST – reg Pdf Icon
101/2019 30-04-2019 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. GST is exempted on the upfront amount payable for long term lease (of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business under Entry No. 41 of Exemption Notification 12/2017 irrespective of whether such upfront amount is payable or paid in one or more instalments, provided the amount is determined upfront Pdf Icon
100/2019 30-04-2019 GST Applicability on Seed Certification Tags. GST Applicability on Seed Certification Tags Pdf Icon
99/2019 23-04-2019 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. Clarification for extension in time 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. Pdf Icon
98/2019 23-04-2019 Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules. Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules i.e. Order of utilization of ITC Pdf Icon
97/2019 4-5-2019 Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued. Clarifications for service providers desirous of opting for composition scheme under notification 2/2019-CT(R) Pdf Icon
96/2019 28-03-2019 Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. Pdf Icon
95/2019 28-03-2019 Seeks to clarify verification for grant of new registration. Verification for grant of new registration, to ensure cases whose registration is cancelled for non compliances are not granted registrations Pdf Icon
94/2019 28-03-2019 Seeks to clarify certain refund related issues under GST. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019. Clarification on certain refund related issues Pdf Icon
93/2019 3-08-2019 Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) Pdf Icon
92/2019 3-07-2019 Circular clarifying various doubts related to treatment of sales promotion scheme under GST Clarification on various doubts related to treatment of sales
promotion schemes under GST		 Pdf Icon
91/2019 18-02-2019 Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018. One-time exception to suppliers who have paid central tax and state tax on
supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018, during the said period, would be deemed to have complied with the provisions
of law as far as payment of tax on such supplies is concerned as long as the amount of tax
paid as central tax and state tax is equal to the due amount of integrated tax on such supplies		 Pdf Icon
90/2019 18-02-2019 Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply. All registered persons making supply of goods or
services or both in the course of inter-State trade or commerce shall specify the place of
supply along with the name of the State in the tax invoice		 Pdf Icon
89/2019 18-02-2019 Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1. Clarification of situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1. Pdf Icon
88/2019 1-02-2019 Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019). Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019). Pdf Icon
87/2019 2-01-2019 – Clarification to confirm allowability for transition of CENVAT credit under the existing law viz. Central Excise and Service Tax law, only in respect of “eligible duties” to include service tax Pdf Icon
86/2019 1-01-2019 GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. Pdf Icon
85/2019 1-01-2019 Clarification on GST rate applicable on supply of food and beverage services by educational institution. Clarification on GST rate applicable on supply of food and beverage services by educational institution. Pdf Icon
84/2019 1-01-2019 Clarification on issue of classification of service of printing of pictures covered under 998386. It is clarified that service of “printing of pictures” falls under service code “998386: Photographic and videographic processing services” and not
under “998912: Printing and reproduction services of recorded media, on a fee or
contract basis		 Pdf Icon
83/2019 1-01-2019 Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). Pdf Icon
82/2019 1-01-2019 Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). Pdf Icon

 

Orders

 

Order no Date of issue Subject Clarification Pdf link
Order-01/2020-GST 07-02-2020 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases Pdf Icon
Order-02/2019-GST 12-03-2019 Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017 This order states the assignment of cases as specified in the Order to the mentioned Central Tax Officer and purpose of the same. Pdf Icon
Order-01/2019-GST 31-01-2019 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases. The Order states the extension of the submission of FORM GST TRAN-1  till 31st March, 2019. Pdf Icon
Order-04/2018-GST 17-09-2018 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases Order Extending the time limit for submission of TRAN-1 till 31st January, 2019
for the class of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and whose cases have been recommended by the Council.		 Pdf Icon
Order-03/2018-GST 16-08-2018 Constitution of Standing Committee under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017 Order constituting the standing committee. Pdf Icon
Order-02/2018-GST 31-03-2018 Incidence of GST on providing catering services in train – Regarding. Clarification regarding the GST rate on supply of food and/or drinks by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms (static units), will be 5% without ITC. Pdf Icon
Order-01/2018-GST 28-03-2018 Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017 Order extending the due date for submission of FORM GST TRAN-2 to 30th June, 2018. Pdf Icon

Press Release

Date Source Press Release Description PDF Link
24-03-2020 https://pib.gov.in/ PressReleseDetail.aspx?PRID=1607942 Finance Minister announces several relief measures relating to Statutory and Regulatory compliance matters across Sectors in view of COVID-19 outbreak Changes in the GST/Indirect Tax:
1. Those having aggregate annual turnover less than Rs. 5 Crore Last date can file GSTR-3B due in March, April and May 2020 by the last week of June, 2020. No interest, late fee, and penalty to be charged.
2. Others can file returns due in March, April and May 2020 by last week of June 2020 but the same would attract reduced rate of interest @9 % per annum from 15 days after due date (current interest rate is 18 % per annum). No late fee and penalty to be charged, if complied before till 30th June 2020.
3. Date for opting for composition scheme is extended till the last week of June, 2020. Further, the last date for making payments for the quarter ending 31st March, 2020 and filing of return for 2019-20 by the composition dealers will be extended till the last week of June, 2020.
4. Date for filing GST annual returns of FY 18-19, which is due on 31st March, 2020 is extended till the last week of June 2020.
5. Due date for issue of notice, notification, approval order, sanction order, filing of appeal, furnishing of return, statements, applications, reports, any other documents, time limit for any compliance under the GST laws where the time limit is expiring between 20th March 2020 to 29th June 2020 shall be extended to 30th June 2020.
6. Necessary legal circulars and legislative amendments to give effect to the aforesaid GST relief shall follow with the approval of GST Council.
7. Payment date under Sabka Vishwas Scheme shall be extended to 30th June, 2020. No interest for this period shall be charged if paid by 30th June, 2020.		 Pdf Icon
22-01-2020 http://pibarchive.nic.in Now the GST Taxpayers can file their GSTR-3B Returns in a Staggered Manner

If turnover is 5 crore and above in the previous financial year – GSTR3B due date is 20th of next month

Below INR 5 crore in the previous financial year

And in following states Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh GSTR3B due date is 22nd of Next Month

For following states Jammu and Kashmir, Laddakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha GSTR3B due date is 24th of Next month

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