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Notification No Date of issue Subject Notification highlights Pdf Link
06/2024-Central Tax 22-02-2024 GST Notification 06/2024: Seeks to notify “Public Tech Platform for Frictionless Credit” CBIC notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017.
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05/2024-Central Tax 30-01-2024 Seeks to Amend Notification No. 02/2017-CT dated 19th June, 2017. Seeks to Amend Notification No. 02/2017-CT dated 19th June, 2017. The amendment pertains to the inclusion of a new entry in the notification for the territorial jurisdiction of the Principal Commissioner/Commissioner of Central Tax
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04/2024-Central Tax 05-01-2024 GST Notification 04/2024: Seeks to notify CBIC Introduces Special Procedure for Tobacco & Pan Masala Manufacturers with effect from 1st April 2024 CBIC has Introduces Special Procedure need to followed by registered persons engaged in manufacturing of Tobacco & Pan Masala goods. Notification is effective from 1st April 2024. A details report of packing machinery used in production, special monthly statement and a certificate from Chartered engineer need to submit.
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03/2024-Central Tax 05-01-2024 Seeks to rescind Notification No. 30/2023-CT dated 31 st July, 2023 Rescinding the Notification No. 30/2023-Central Tax, which specifies the special procedure to be followed by a registered person engaged in manufacturing of certain goods i.e. Pan masala, Tobacco items. The Notification shall be effective w.e.f. 01.01.2024
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02/2024-Central Tax 05-01-2024 GST Notification 02/2024: Due date for filing GSTR-9 and GSTR-9C for FY 22-23 Extended for certain districts of Tamil Nadu Extension of due date for filing of FORM GSTR-9 and GSTR-9C for the FY 22-23for the persons registered in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamilnadu upto 10th Jan 2024.
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01/2024-Central Tax 05-01-2024 GST Notification 01/2024: Due date for filing GSTR-3B for Nov. 2023 Extended for certain districts of Tamil Nadu Extension of due date for filing of return in FORM GSTR-3B for the month of Nov. 2023 for the persons registered in the districts of Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunaga in the state of Tamilnadu upto 10th Jan 2024.
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56/2023-Central Tax 28-12-2023 GST Notification 56/2023: CBIC Notification 56/2023 – has been issued to extend the time limits for the issuance of orders under section 73(9) of the CGST Act, 2017. This pertains specifically to the recovery of tax or excess Input Tax Credit (ITC) utilized in the financial years 2018-19 and 2019-20. For the financial year 2018-19, the new deadline for issuing orders related to the recovery of tax not paid, short paid, or input tax credit wrongly availed or utilized is the 30th day of April 2024. Similarly, for the financial year 2019-20, the extended date is the 31st day of August 2024.
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55/2023-Central Tax 20-12-2023 GST Notification 55/2023: Due date for filing GSTR-3B for Nov. 2023 Extended for certain districts of Tamil Nadu Extension of due date for filing of return in FORM GSTR-3B for the month of Nov. 2023 for the persons registered in the districts of Chennai, Tiruvallur, Chengalpattu and Kancheepuram in the state of Tamilnadu upto 27th Dec 2023.
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54/2023-Central Tax 17-11-2023 Seeks to amend Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh. This amendment to Notification No. 27/2022 dated December 26, 2022, seeks to extend biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh in addition to “State of Gujarat and the State of Puducherry”
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53/2023-Central Tax 2-11-2023 Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023. Notofication No. 53/2023- Taxpayers can now submit an appeal via FORM GST APL-01 on the GST portal on or by January 31, 2024, for orders passed on or before March 31, 2023.
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52/2023-Central Tax 26-10-2023 Seeks to make amendments (Fourth Amendment, 2023) to the CGST Rules, 2017 The CBIC has issued Notification No. 52/2023-Central Tax dated 26.10.2023, has amended the Central Goods and Services Tax Rules, 2017 to give effect to the recommendation of the 52nd GST Council Meeting held on 7th October, 2023.
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51/2023-Central Tax 29-09-2023 Seeks to make amendments (Second Amendment, 2023) to the CGST Rules, 2017 applicable from 1st October, 2023 Notification 51/2023 – Central Tax introduces the Central Goods and Services Tax (Third Amendment) Rules, 2023, effective from October 1, 2023. These rules cover alterations in registration procedures, valuation of online gaming supplies, and various tax-related aspects.
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50/2023-Central Tax 29-09-2023 Seeks to amend Notification No. 66/2017-Central Tax dated 15.11.2017 to exclude specified actionable claims from 1st October, 2023 Notification No. 50/2023: Amends Notification No. 66/2017 – CT Dated 15.11.2017(which provides for an exemption on advance received in case of supply of goods) to state that registered persons making a supply of actionable claims as defined under Section 2(102A) will be liable to pay tax on advance received by them
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49/2023-Central Tax 29-09-2023 Seeks to Notify supply under section 15(5) of CGST Act from 1st October 2023 Seeks to notify supply of online money gaming, supply of online gaming other than online money gaming and supply of actionable claims in casinos under section 15(5) of CGST Act from 1st October 2023
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48/2023-Central Tax 29-09-2023 Seeks to notify the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 from 1st October 2023 Appoints 1st October 2023 as the date on which the provisions of the Central Goods & Services (Amendment) Act, 2023 shall come into force.
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47/2023-Central Tax 25-09-2023 Seeks to amend Notification No. 30/2023-CT dated 31st July, 2023, special procedure for Pan Masala and & Tabacco manufacturer will be effective from 1st January 2024 47/2023-Central Tax dated September 25, 2023, has earlier notified special procedure which shall be followed by registered persons engaged in manufacturing of Pan Masala & Tobacco products. Now, it has been provided that this new procedure shall be effective from January 01, 2024.
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46/2023-Central Tax 18-09-2023 Seeks to appoint adjudicating authority for notice issued to M/s Inkuat Infrasol Pvt. Ltd., Bhiwandi, Thane. The notification outlines specifics about the appointment of a adjudicating authority for the indicated notice and entity.
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45/2023-Central Tax 06-09-2023 GST Notification No. 45/2023 | New Rule 31B and 31C inserted after Rule 31A. New Rule inserted to clear how to determine value of supply for online gaming including online gaming and actionable claims in case of casino gaming.
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44/2023-Central Tax 25-08-2023 Due date of GSTR 7 for April 23 to July 23 period extended for users having principal place of business in Manipur. Due date for filing GSTR-7 for from April 23 to July 23 is extended till 25th Aug’ 2023 for the registered persons having principal place of business in Manipur.
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43/2023-Central Tax 25-08-2023 Due date for filing GSTR-3B for Jun’ 23 Qtr. is extended for taxpayers registered in Manipur. Due date for filing GSTR-3B for Jun’ 23 Qtr. is extended till 25th Aug’ 2023 for taxpayers registered exclusively in Manipur earlier it was extended till 31st July.
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42/2023-Central Tax 25-08-2023 Due date of GSTR 3B for April 23 to July 23 period extended for users having principal place of business in Manipur. Due date for filing GSTR-3B for from April 23 to July 23 is extended till 25th Aug’ 2023 for the registered persons having principal place of business in Manipur.
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41/2023-Central Tax 25-08-2023 Due date of GSTR 1 for April 23 to July 23 period extended for users having principal place of business in Manipur. Due date for filing GSTR-1 for from April 23 to July 23 is extended till 25th Aug’ 2023 for the registered persons having principal place of business in Manipur.
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40/2023-Central Tax 17-08-2023 Seeks to appoint common adjudicating authority for notice issued to M/s United Spirits Ltd. The notification outlines specifics about the appointment of a common adjudicating authority for the indicated notice and entity. Pdf Icon
39/2023-Central Tax 17-08-2023 Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017 GST Notification No. 39/2023 pertains to the introduction of amendments to the previous notification, namely No. 02/2017-Central Tax. The key revisions predominantly revolve around the territorial jurisdiction. These modifications will come into force starting from the 4th of April 2022. Amendment made in table II serial no. 39, 101 and 107 with effect from 4th April 2022. Pdf Icon
38/2023-Central Tax 04-08-2023 Seeks to make amendments (Second Amendment, 2023) to the CGST Rules, 2017 Seeks to make amendments (Second Amendment, 2023) to the CGST Rules, 2017 – change in rules related to registration, bank details for registration, cancellation and new rule insertion – rule 88D Pdf Icon
37/2023-Central Tax 04-08-2023 Special procedure for e Commerce operator for goods supplied through them by unregistered person. The CBIC notify special procedure for e Commerce operators for goods supplied through them by unregistered person – E Commerce operator will not allow if unregistered person don’t have enrolment number on common portal, Interstate supply will not be allowed, TCS shall not be collected by E Commerce operator and mandatory submission of details in form GSTR -8 on common Portal.
This notification will be applicable from 1st October 2023.
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36/2023-Central Tax 04-08-2023 The CBIC notify unique procedure for e Commerce operators for goods supplied through them by composition taxpayers. The CBIC notify unique procedure for e Commerce operators for goods supplied through them by composition taxpayers – Interstate supply will not be allowed, TCS Will be collected by E Commerce operator and mandatory submission of details in form GSTR -8 on common Portal. Pdf Icon
35/2023-Central Tax 31-07-2023 Seeks to appoint common adjudicating authority in respect of show cause notices in Favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd. Ministry of Finance (MoF) issued Notification No. 35/2023-Central Tax, dated July 31, 2023. Adjudicating authorities were appointed to manage show cause notices for/against M/s BSH Household Appliances Manufacturing Pvt Ltd under Central and Integrated Goods and Services Tax Acts. Pdf Icon
34/2023-Central Tax 31-07-2023 Seeks to waive the requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions. Notification exempts persons making supplies through ECO with limited turnover from GST reg. Conditions include no inter-state supply, limited operations in one area, and holding an valid PAN. PAN and details must be declared on the portal for validation and enrolment. Pdf Icon
33/2023-Central Tax 31-07-2023 Notify “Account Aggregator” for info sharing by Common Portal CBIC Seeks to notify “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the CGST Act, 2017.
For the purpose of this notification, “Account Aggregator” means an non-financial banking company.
This notification will be applicable from 1st October 2023.
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32/2023-Central Tax 31-07-2023 Turnover base exemption for filing of Annual Return FY 22-23 CBIC exempt the registered person to file annual return for FY 22-23 if turnover for the FY 22-23 does not exceed 2 Cr. rupees. Pdf Icon
31/2023-Central Tax 31-07-2023 CBIC issued this notification to amend the Notification No. 27/2022 dated 26.12.2022. Notification no. 27/2022 is amended as the provisions of sub-rule (4A) of rule 8 of the said rules shall not apply in all the States and Union territories except the State of Gujarat and the state of Puducherry. Pdf Icon
30/2023-Central Tax 31-07-2023 CBIC Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods. Seeks to notify special procedure for registered person engaged in manufacturing of certain goods.
Details of packing machine in form SRM -I, details of additional machine in SRM -IIA and production capacity details to be submitted in SRM-IA
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29/2023-Central Tax 31-07-2023 The notification outlines a distinct procedure for registered persons or officers who plan to file appeals against orders issued under section 73 or 74 of the CGST Act. Seeks to notify special procedure to be followed by a registered person or officers intending to filing an appeal pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018. Pdf Icon
28/2023-Central Tax 31-07-2023 The central Gove. notify the effective dates for Sec 137 to 162. CBIC notifies effective dates for sections 137 to 162 of Finance Act, 2023 (except 149 to 154) is 1st October 2023, and for 149 to 154 is 1st August 2023. Pdf Icon
27/2023-Central Tax 31-07-2023 CBIC notifies amendment in Sec. 16 of IGST Act related to Zero rated Supply wef 01st October 2023 Amendment made in Section 16 of the IGST Act related to Zero rated supply through section 123 of the Finance Act, 2021.
Through this notification provision of section 123 of Finance Act are made effective from 1st October 2023.
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26/2023-Central Tax 17-07-2023 Amnesty scheme for GSTR-10 extended to 31st Aug’ 23 Amnesty scheme for GSTR-10 extended from 30th Jun’23 to 31st of Aug’ 23,
for the tax period from Jul’ 17 to Mar’ 22
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25/2023-Central Tax 17-07-2023 Amnesty scheme for GSTR-9 extended to 31st Aug’ 23 Amnesty scheme for GSTR-9 extended from 30th Jun’23 to 31st of Aug’ 23,
for the tax period from Jul’ 17 to Mar’ 22
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24/2023-Central Tax 17-07-2023 Amnesty scheme for deemed withdrawal of assessment orders
issued u/s 62 is extended from 30th Jun’23 to 31st Aug’23
In case where assessment order is passed u/s 62 up to 28th Feb’23, for
non-filing of GSTR 1,3B & 10 and the same could not be filed within 30 days, such persons should
furnish the return along with the tax, interest & late fee by 31st Aug’23 it will be deemed
withdrawal of such assessment order
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23/2023-Central Tax 17-07-2023 Time limit for application for revocation of cancellation of
registration is extended from 30th Jun’ 23 to 31st Aug’23
Amnesty – Any taxpayer who failed to apply for revocation within 30 days
from the date of service of the cancellation order by the GST officer such application for
revocation of cancellation of GST Registration can be made up to 31st Aug ’23, along with filing the
returns, payment of taxes.
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22/2023-Central Tax 17-07-2023 Amnesty scheme for GSTR-4 extended to 31st Aug’ 23 Amnesty scheme for GSTR-4 extended from 30th Jun’23 to 31st of Aug’ 23,
for the tax period from Jul’ 17 to Mar’ 22
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21/2023-Central Tax 17-07-2023 Due date for filing GSTR 7 of Apr, May & Jun’ 23 is
extended for registered persons having principal place of business in Manipur
Due date for filing GSTR 7 of Apr, May & Jun’ 23 is extended till 31st
Jul’ 2023 for registered persons having principal place of business in Manipur
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20/2023-Central Tax 17-07-2023 Due date for filing GSTR-3B for Jun’ 23 Qtr is extended for
taxpayers registered in Manipur
Due date for filing GSTR-3B for Jun’ 23 Qtr is extended till 31st Jul’
2023 for taxpayers registered exclusively in Manipur
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19/2023-Central Tax 17-07-2023 Due date of GSTR 3B for Jun’23 Qtr extended for users having
principal place of business in Manipur
Due date for filing GSTR-3B for Jun’ 23 Qtr is extended till 31st Jul’
2023 for the registered persons having principal place of business in Manipur
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18/2023-Central Tax 17-07-2023 Due date of GSTR 1 for Jun’23 Qtr extended for users having
principal place of business in Manipur
Due date for filing GSTR-1 for Jun’ 23 Qtr is extended till 31st Jul’ 2023
for the registered persons having principal place of business in Manipur
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17/2023-Central Tax 27-06-2023 GST Notification 17/2023: Due date for filing GSTR-3B for May
2023 Extended
Extension of due date for filing of return in FORM GSTR-3B for the month
of May 2023 for the persons registered in the districts of Kutch, Jamnagar, Morbi, Patan and
Banaskantha in the state of Gujarat upto 30th June 2023
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16/2023-Central Tax 19-06-2023 GST Notification 16/2023: Seeks to extend the due date for
filing GSTR-7 for April, May 2023 in the state of Manipur
GST Notification 16/2023: Seeks to extend the due date for filing GSTR-7
for April, May 2023 for registered persons from the state of Manipur
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15/2023-Central Tax 19-06-2023 GST Notification 15/2023: Seeks to extend due date for filing
GSTR-3B | April, May in the state of Manipur
GST Notification 15/2023: Seeks to extend due date for filing GSTR-3B |
April, May 2023 for registered persons from the state of Manipur
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14/2023-Central Tax 19-06-2023 GST Notification 14/2023: Seeks to extend due date for filing
GSTR-1 | April, May in the state of Manipur
GST Notification 14/2023: Seeks to extend due date for filing form GSTR-1
| April, and May 2023 for registered persons from the state of Manipur
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13/2023-Central Tax 24-05-2023 GST Notification 13/2023: Seeks to extend the due date for
filing GSTR-7 | Manipur
GST Notification 13/2023: Seeks to extend the due date for filing GSTR-7
for April 2023 for registered persons from the state of Manipur
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12/2023-Central Tax 24-05-2023 GST Notification 12/2023: Seeks to extend the due date for
filing GSTR-3B for April 2023 for registered persons from the state of Manipur
GST Notification 12/2023: Seeks to extend the due date for filing GSTR-3B
for April 2023 in the state of Manipur
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11/2023-Central Tax 24-05-2023 GST Notification 11/2023-Central Tax: Seeks to extend the due
date for furnishing FORM GSTR-1 for April, 2023
GST Notification 11/2023-Central Tax: Seeks to extend the due date for
furnishing FORM GSTR-1 for April, 2023 for registered persons whose principal place of business is
in the State of Manipur.
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10/2023-Central Tax 10-05-2023 E-Invoicing applicable, if AATO is Rs. 5 Cr or more w.e.f 1st
Aug’23
Any entity whose turnover is Rs. 5crores or above in any financial year
from 2017-18 has to issue einvoice w.e.f 1st Aug’23. Turnover means turnover of all GSTINs under a
single PAN across India
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09/2023-Central Tax 31-03-2023 Extension of limitation under Section 168A of CGST Act The extension of limitation period to issue orders under Section 79 is as
follows-For FY 2017-18 – up to 31st December 2023
For FY 2018-19 – up to 31st March 2024
For FY 2019-20 – up to 30th June 2024
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08/2023-Central Tax 31-03-2023 Amnesty Scheme for GSTR-10 non-filers The late fee over Rs.1,000 per return (Rs.500 each under CGST and SGST) is
waived for taxpayers filing GSTR 10 between 1st Aprilt to 30th June ’23
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07/2023-Central Tax 31-03-2023 Rationalisation of late fee and amnesty for GSTR9 non-filers Rationalisation of late fee and amnesty for GSTR9 non-filers Pdf Icon
06/2023-Central Tax 31-03-2023 Amnesty scheme for deemed withdrawal of assessment orders
issued under Section 62
Best judgement assessment shall be withdrawn where if the non-filer of
returns has submitted returns on or before 30th June 2023 with applicable interest and late fee
irrespective of appeal against the assessment order issued on or before 28th February 2023.
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05/2023-Central Tax 31-03-2023 The proviso to CGST Rule 8(4A) will apply to only GST
registration applicants of Gujarat.
The proviso to CGST Rule 8(4A) will apply to only GST registration
applicants in Gujarat. The proviso states that people identified based on data analysis and risk
parameters must undergo biometric-based Aadhaar authentication with photographs with submission of
documents.
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04/2023-Central Tax 31-03-2023 Amendment in CGST Rules CGST Rule 8(4A) is revised to segregate cases of just Aadhaar
authentication and cases of biometric-based authentication. The time limit to undergo Aadhaar
authentication is earlier of GST registration is the date of such authentication or 15 days from the
date of application in part B of REG-01
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03/2023-Central Tax 31-03-2023 Extension of time to apply for revocation of cancellation of
GST registration
If GST registration is cancelled on or before 31st December 2022 under
clauses (b)/(c) of Section 29(2) of the CGST Act and taxpayer has missed filing revocation by the
due date, taxpayer can file application for revocation by 30th June 2023.
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02/2023-Central Tax 31-03-2023 Amnesty Scheme for GSTR-4 non-filers Late fee over Rs.500 per return (Rs.250 each under CGST and SGST) is
waived (no late fee if the return is nil) for taxpayers who are yet to file GSTR 4 for tax period
July 17 to March 22, but file the same between 1st Apr’23 to 30th Jun’23
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01/2023-Central Tax 04-01-2023 GST Notification 01/2023 amends Notification 14/2017 Central
Tax
GST Notification 01/2023 amends Notification 14/2017 Central Tax, to
assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and
DG Audit
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27/2022-Central Tax 26-12-2022 GST Notification under sub-rule (4B) of rule 8 of CGST Rules,
2017
GST Notification – 27/2022: Talks about Notification under sub-rule (4B)
of rule 8 of CGST Rules, 2017
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26/2022-Central Tax 26-12-2022 Seeks to make fifth amendment (2022) to CGST Rules GST Notification – 26/2022: Seeks to make fifth amendment (2022) to CGST
Rules
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25/2022-Central Tax 13-12-2022 Seeks to extend the due date for filing GSTR-1 for Nov, 2022
for taxpayers whose principal place of business is in certain districts of Tamil Nadu.
GST Notification – 25/2022: Seeks to extend the due date for furnishing
form GSTR-1 for Nov, 2022 for taxpayers whose principal place of business is in certain districts of
Tamil Nadu.
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24/2022-Central Tax 23-11-2022 Seeks to make fourth amendment (2022) to CGST Rules with
effect from 01.12.2022
GST Notification – 24/2022: Seeks to make fourth amendment (2022) to CGST
Rules with effect from 01.12.2022
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23/2022-Central Tax 23-11-2022 Empowering the Competition Commission of India to handle
anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022.
GST Notification-23/2022: Seeks to empower the Competition Commission of
India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022.
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22/2022-Central Tax 15-11-2022 New changes in IRC Claims for GSTR 9 and invoice amendments
until 30th November 2022
GST Notification – 22/2022 talks about the new changes in IRC Claims for
GSTR 9 and invoice amendments until 30th November 2022
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21/2022-Central Tax 21-10-2022 CBIC seeks to extend the due date of filing GSTR-3B for the
month of September, 2022
Due date for filing GSTR 3B of Sept 2022 is extended to 21st Oct 22 from
20th Oct 2022 for taxpayers having turnover above 5 crores
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20/2022-Central Tax 28-09-2022 Seeks to rescind GST  Notification No. 20/2018-CT dated 28 th
March, 2018.
Central Government, being satisfied that it is in public interest so to
do, on the recommendations on the Council, hereby rescinds the notification of the Government of
India, Ministry of Finance (Department of Revenue),No.20/2018-Central Tax, dated the 28thMarch, 2018
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19/2022-Central Tax 28-09-2022 Amends rules for Suspension of registration, GSTR 1 Filing,
Input tax credit and due date of GSTR 5
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18/2022-Central Tax 28-09-2022 From 01.10.2022 provisions of sections 100 to 114, except
clause (c) of section 110 & section 111 of Finance Act, 2022 shall come into force
CBIC has extended the time limit for claiming ITC (including for FY
21-22), issuing credit notes, and doing amendments of returns of the previous year till 30th
November by notifying clause 100 of the Finance Act 2022 to be effective from 1.10.2022,
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17/2022-Central Tax 01-08-2022 Einvoicing will be applicable for taxpayers having AATO above
Rs. 10 crores in any FY since FY 2017-18 w.e.f 1st Oct, 2022
Notification 17/2022 mandates einvoicing for taxpayers having AATO above
Rs. 10 crores in any FY since FY 2017-18 w.e.f 1st Oct, 2022Earlier limit was Rs. 20 crores
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16/2022-Central Tax 13-07-2022 W.e.f 18th July, 2022 not eligible for composition scheme, if
manufacturing Fly ash bricks; aggregates; blocks
W.e.f 18th July, 2022, registered person shall not be eligible to opt for
composition levy u/s 10(1) if such person is a manufacturer of “Fly ash bricks; Fly ash aggregates;
Fly ash blocks”
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15/2022-Central Tax 13-07-2022 W.e.f 18th July, 2022 Register under GST if supplying Fly ash
bricks; Fly ash aggregates; Fly ash blocks
W.e.f 18 -07-2022 any person, who is engaged in exclusive supply of goods
& whose aggregate turnover in the FY does not exceed 40 Lac rupees are exempt from obtaining
registration, except- persons supplying Fly ash bricks; Fly ash aggregates; Fly ash blocks
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14/2022-Central Tax 05-07-2022 Seeks to make amendments (First Amendment, 2022) to the CGST
Rules, 2017 – New rules issued for EInvoice, Suspension status, Duty credit scripts, Exports,
Payment modes and more
New rules issued for EInvoice, Suspension status, Duty credit scripts,
Exports, Payment modes and more
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13/2022-Central Tax 05-07-2022 Extension of time limit for issuance of notice w.r.t tax not
paid/short paid for FY 2017-18 to Sept 2023. Exclusion of period of 1st Mar 20 to 28th Feb 22 from
time limit of filing of refund application and Order for recovery of erroneous refunds
The issuance of an order under section 73(9) for recovery of tax not
paid/short paid or input tax credit wrongly availed/utilized for 2017-18 shall be allowed till 30
September 2023.The period between 1 March 2020 and 28 February 2022 shall be excluded for computation of the
limitation period for filing of refund application u/s 54 & 55 and issuance of orders for
recovery of erroneous refunds u/s 73(9).
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12/2022-Central Tax 05-07-2022 Late fees for delay in filing GSTR-4 for FY 2021-22 shall be
waived till 28 July 2022.
Late fees for delay in filing GSTR-4 for FY 2021-22 shall be waived till
28 July 2022.
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11/2022-Central Tax 05-07-2022 Due date of CMP 08 for June 2022 quarter is extended from 18th
July to 31st July
Notification 11/2022 seeks to extend due date of filing CMP-08 applicable
to composition taxpayers for April – June quarter from 18 July 2022 to 31st July 2022.
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10/2022-Central Tax 05-07-2022 Notification 10/2022 seeks to exempt taxpayers having AATO
upto Rs. 2 crores from furnishing annual return i.e. GSTR 9/9A for FY 2021-22
GSTR 9/9A is not required to be filed for FY 2020-21 where aggregate
annual turnover of taxpayer is upto 2 Crores
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09/2022-Central Tax 05-07-2022 Central Government hereby appoints the 5th July, 2022, as the
date on which the provisions of clause (c) of section 110 and section 111of the said Act shall come
into force
Central Government hereby appoints the 5th July, 2022, as the date on
which the provisions of clause (c) of section 110 and section 111of the said Act shall come into
force
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08/2022-Central Tax 07-06-2022 Notification 08/2022 – Interest waived for E-comm operators
(GSTIN listed in notification)
Ecomm operators who could not file GSTR 8 for specified tax periods due to
technical glich on portal. However, have deposited tax for the said months in Electronic cash
ledger, are waived from interest on delay in filing GSTR 8
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07/2022-Central Tax 26-05-2022 Late fee waived on GSTR-4 of FY 2021-22 from the 1st May, 2022
till 30th June, 2022
CBIC has waived late fee payable for delay in furnishing GSTR-4 for FY
2021-22 for the period from 1st May, 2022 till 30th of June, 2022
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06/2022-Central Tax 17-05-2022 Pay tax using PMT 06 by 27th May, 2022 instead of 25th May,
2022
For taxpayers having turnover up to Rs. 5 crores in previous FY and opted
for QRMP, due date to pay tax using PMT 06 for the month of April, 2022 is extended from 25th May,
2022 to 27th May, 2022
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05/2022-Central Tax 17-05-2022 Due date of GSTR-3B extended for the month of April, 2022 For taxpayers having turnover above Rs. 5 crores in previous FY due date
of GSTR-3B for the month of April, 2022 is extended from 20th May, 2022 to 24th May, 2022 (For
monthly fileres)
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04/2022-Central Tax 31-03-2022 Seeks to amend notification no. 14/2019 to implement special
composition scheme for Brick Kilns, as recommended in 45th GST Council
W.e.f 1st April 2022, GST notification 04/2022 seeks to implement special
composition scheme for Brick Kilns, by amending notification 14/2019
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03/2022-Central Tax 31-03-2022 Seeks to amend notification no. 10/2019 to implement special
composition scheme for Brick Kilns, as recommended in 45th GST Council
W.e.f 1st April 2022, GST notification 03/2022 seeks to implement special
composition scheme for Brick Kilns, by amending notification 10/2019
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02/2022-Central Tax 11-03-2022 Appointment of Common Adjudicating authority for declaring the
show cause notices issued by DGGI under GST.
GST Notification 2/2022 suggests powers of Additional Commissioner/
Joint Commissioner for passing orders for notices issued by the officers of Directorate General of
GST Tax Intelligence.
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01/2022-Central Tax 24-02-2022 E-invoicing made madatory for registered taxpayers with annual
turnover of 20 Cr. or more
The E-invoicing mandate has been extended for taxpayers with an annual
turnover of Rs. 20 Cr. or more. It has now been made madatory for registered taxpayers with annual
turnover of 20 Cr. or more in any FY from 2017-18 onwards with effect from 1st April 1, 2022 onwards
as per GST Notification 1/2022 – Central Tax.
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40/2021-Central Tax 29-12-2021 Seeks to make amendments (Tenth Amendment, 2021) to the CGST
Rules, 2017

Two major updates have been announced via this notification.

The due dates to file GSTR 9 & 9C for FY20-21 has been extended to February 28, 2022 from
December 31, 2021.

1.The latest change in this regard states that taxpayers can claim ITC only if the same
invoice/debit note is reflected in GSTR 2B.
2.If a taxpayer has an invoice in the purchase register and the same is not uploaded by their vendor
in their GSTR 1, then the taxpayer cannot claim Input Tax Credit from 1st January 2022.

All other changes are related to detention of vehicles/e-auction and other procedural change.

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39/2021-Central Tax 21-12-2021 Seeks to notify 01.01.2022 as the date on which provisions of
section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force.
Scope of Supply expanded by way of adding new clause (aa) in section 7, in
sub-section (1), after clause (a)
In section 16 of the Central Goods and Services Tax Act, in sub-section (2), after clause (a), the
following clause shall be inserted, namely:–– Amendment of section 16. “(aa) the details of the
invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement
of outward supplies and such details have been communicated to the recipient of such invoice or
debit note in the manner specified under section 37;”
In section 74 of the Central Goods and Services Tax Act, in Explanation 1, in clause (ii), have
removed provision “129 and 130”, meaning thereby
Seizure and confiscation of goods and conveyances in transit a separate proceeding from recovery of
tax required.
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38/2021-Central Tax 21-12-2021 Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of
sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f.
01.01.2022.
Aadhar authentication made applicable from January, 22
Every registered taxpayer, other than a person notified under sub-section (6D) of section 25, who
has been issued a certificate of registration under Rule 10, needs to undergo authentication of the
Aadhaar number.1.For filing of application for revocation of cancellation of registration in FORM
GST REG-21 under Rule 23
2.For filing of refund application in FORM RFD-01 under rule 89
3.For refund under rule 96 of the integrated tax paid on goods exported out of India.
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37/2021-Central Tax 01-12-2021 Seeks to make amendments (Ninth Amendment, 2021) to the CGST
Rules, 2017.
CBIC vide notification no 37/2021 Amended Heading and added other
description in FORM GST DRC-03 for taxpayer intimation of payment made as tax ascertained under FORM
GST DRC-01A as being payable under section 73(5)/74(5) before issuance of SCN for Mismatch in GST
return.
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36/2021-Central Tax 24-09-2021 Seeks to amend Notification No. 03/2021 dated 23.02.2021. CBIC additionally notifies Persons falling under sub section6A of section
25 are exempted from Aadhaar Authentication
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35/2021-Central Tax 24-09-2021 Seeks to make amendments (Eighth Amendment, 2021) to the CGST
Rules, 2017.
For GSTR 1 blocking now rule is updated previously if for two preceding
months GSTR 3B is not filed then GSTR 1 will get blocked was mentioned in rule. Now it is updated to
for for the preceding period of GSTR 3B not filed then GSTR 1 will get blockCBIC relaxes requirement for filing ITC 04. It is applicable from 1st Oct 2021In rule 89 1A sub new rule added. Now amount CGST, SGST or IGST wrongly paid for intra state or
inter state shall be refunded within 2 years
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34/2021-Central Tax 29-08-2021 Seeks to extend timelines for filing of application for
revocation of cancellation of registration to 30.09.2021, where due date for filing such application
falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause
(b) or clause (c) of section 29(2) of the CGST Act.
Timeline extended for filing of application for revocation of cancellation
of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020
to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of
section 29(2) of the CGST Act.
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33/2021-Central Tax 29-08-2021 Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from
31.08.2021 upto 30.11.2021.
Timeline extended for FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021
upto 30.11.2021.
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32/2021-Central Tax 29-08-2021 Seeks to make seventh amendment (2021) to CGST Rules, 2017. Seventh amendment (2021) to CGST Rules, 2017 which extended the timelines
for GSTR-3B, GSTR-1/IFF and CMP-08 filing through EVC facility from 31st August 2021 to 31st October
2021.
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31/2021-Central Tax 30-07-2021 CBIC exempts taxpayers having AATO upto Rs. 2 crores from the
requirement of furnishing annual return for FY 2020-21
Taxpayer having turnover upto Rs. 2 crores in FY 2020-21 is exempted from
filing annual return in FY 2020-21
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30/2021-Central Tax 30-07-2021 CBIC
amends Rule 80 of the CGST Rules, 2017 and notify GSTR 9 and 9C for FY 2020-21. Rule 80 provides
for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores
CBIC exempts taxpayers having turnover upto Rs. 5 Crores from furnishing
GSTR 9C for FY 2020-21 and onwards
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29/2021-Central Tax 30-07-2021 CBIC notified section 110 & 111 of the Finance Act, 2021
w.e.f. 01.08.2021
GSTR 9C can be furnished through self certification instead of audit
report w.e.f 1st August 2021
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28/2021-Central Tax 30-06-2021 CBIC notified waiver of penalty payable for non-compliance of
provisions of Notification No. 14/2020 dated 21st March 2020
Penalty for Non compliance with QR Code on B2C transactions waived from
1st December 2020 till 30th September 2021. Earlier this waiver was upto 30th June 2021
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27/2021-Central Tax 01-06-2021 Cumulative application of rule 36(4) extended to June 21 as
well. Date of reporting outward supplies using IFF is also extended
Rule 36(4) for claiming provisional ITC is now applicable cumulatively to
April, May and June 21. Date of reporting outward supplies using IFF also extended to 28th June 21
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26/2021-Central Tax 01-06-2021 ITC 04 due date for quarter ended Mar 21 is further extended
to 30.06.2021
Due date for furnishing ITC 04 i.e. form to claim input tax credit for
quarter ended Mar 21 is further extended to 30.06.2021
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25/2021-Central Tax 01-06-2021 GSTR-4 due date for financial year 2020-21 is further extended
to 31.07.2021
Due date of filing annual return by composition taxpayers in GSTR 4 is
further extended to 31.07.2021 for FY 2020-21
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24/2021-Central Tax 01-06-2021 Time limit for completion of various actions, by any authority
or by any person, under the GST Act as per section 168A, which falls due during the period from 15th
April, 2021 to 29th June, 2021, to be extended up to 30th June, 2021, subject to some exceptions.
Relaxations under section 168A of the CGST Act: Time limit for completion
of various actions, by any authority or by any person, under the GST Act, which falls during the
period from 15th April, 2021 to 29th June, 2021, to be extended up to 30th June, 2021, subject to
some exceptions
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23/2021-Central Tax 01-06-2021 Government departments and local authorities are exempted from
generating e-invoices
Notification 13/2020 has been amended via notification 23/2021 to exempt
government departments and local authorities from the mandatory requirement of generating
e-invoices.
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22/2021-Central Tax 01-06-2021 Notified rationalization of late fee for delay in furnishing
GSTR-7
Amount of Late fees applicable for delay in filing GSTR 7 from the month
of June 21 is revised
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21/2021-Central Tax 01-06-2021 Notified rationalization of late fee for delay in furnishing
GSTR-4
Maximum late fees applicable for delay in filing GSTR 4 from FY 2020-21 is
revised
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20/2021-Central Tax 01-06-2021 Notified rationalization of late fee for delay in furnishing
GSTR-1
In case of delay in filing GSTR 1 of upcoming tax periods, burden of late
fees on small taxpayers is being rationalized basis the tax liability/ turnover of the taxpayers
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19/2021-Central Tax 01-06-2021 Notified rationalization of late fee applicable on GSTR-3B ;
provides conditional waiver of late fee applicable on GSTR-3B from July, 2017 to April, 2021; and
provides waiver of late fees for late filing of GSTR-3B for specified taxpayers and specified tax
periods
For tax period Jul 17 to Apr 21 conditional waiver of late fees announced,
for tax period Mar 21 to May 21 waiver for specified period announced and late fees rationalization
announced on prospective GSTR 3B filing
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18/2021-Central Tax 01-06-2021 Relief provided by lowering of interest rate for a specified
time for tax periods March, 2021 to May, 2021
Interest rate relaxed to some extent in case of delay in filing GSTR 3B
for specified time for tax period March 21 to May 21
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17/2021-Central Tax 01-06-2021 Due date of filing GSTR 1 is extended for the month of May 21
by 15 days
Due date of filing GSTR 1 for the month of May 2021 is extended from 11th
June 21 to 26th June 21. Earlier this extension was provided for the month of April
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16/2021-Central Tax 01-06-2021 Notification 16/2021 seeks to appoint 01st June 2021 as the
day from which the provisions of section 112 of Finance Act, 2021, relating to amendment of section
50 of the CGST Act, 2017 shall come into force
W.e.f 1st June 2021 interest on delayed payments is chargeable on net tax
liability i.e. on amount of the tax paid in cash
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15/2021-Central Tax 18-05-2021 Seeks to make fourth amendment (2021) to CGST Rules, 2017. Fourth amendment rules 2021 introduced to amend refund rules notified in
CGST 2017 rules and has also inserted new Form RFD-01W i.e. refund withdrawal application
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14/2021-Central Tax 01-05-2021 Extension notified for specified compliances falling
between15th Apr 21 to 30th May 21 till 31st May 21 in exercise of powers under section 168A of CGST
Act
Timeline for all other proceedings, asset order etc. whose last date of
completion falls between 15th April to 30th May is extended to 31st May
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13/2021-Central Tax 01-05-2021 Notified third amendment (2021) to CGST Rules

Details of IFF for Apr 21 can be furnished from 1st May to 28th May 21

In case of GSTR 3B requirement of rule 36(4) has to be applied cumulatively for Apr and May 21

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12/2021-Central Tax 01-05-2021 Due date of furnishing GSTR-1 for April, 2021 is extended to
26th May, 2021
Due date of filing GSTR 1 for the month of April 2021 is extended to 26th
May 2021
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11/2021-Central Tax 01-05-2021 Due date of ITC-04 for Mar, 2021 Qtr extended till 31st May,
2021
Due date of furnishing ITC-04 for Mar 2021 quarter extended from 25th
April 2021 to 31st May, 2021
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10/2021-Central Tax 01-05-2021 Due date for filing GSTR-4 for FY 2020-21 is extended to 31st
May 21
Due date of GSTR 4 is extended to 31st May 21 for FY 20-21 from 30th Apr
21
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09/2021-Central Tax 01-05-2021 Waiver of late fees for specified taxpayers and specified tax
period
Late fees is waived for 15 days where turnover is up to 5 Cr. and 30 days
where turnover exceeds 5 Cr. This waiver is provided for March and April GSTR 3B
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08/2021-Central Tax 01-05-2021 Relief provided by lowering of interest rate for the month of
March and April, 2021
For GSTR 3B of Mar and Apr interest is waived off for 15 days where
taxpayers is having turnover up to 5 Cr. and is reduced to 9% for next 15 days, but where turnover
exceeds 5 Cr. interest @ 9% is applicable for 15 days
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07/2021-Central Tax 27-04-2021 Companies can file GSTR 1/ IFF and 3B using EVC from 27th Apr
to 31st May
Companies allowed to file GSTR-3B and GSTR-1/IFF using EVC instead of DSC
from 27th Apr 2021 to 31st May 2021
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06/2021-Central Tax 30-03-2021 Seeks to waive penalty payable for noncompliance QR Code on
B2C transactions further till 30th June 2021
Penalty for Non compliance with QR Code on B2C transactions waived from
1st December 2020 till 30th June 2021. Earlier this waiver was upto 31st March 2021
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05/2021-Central Tax 08-03-2021 E-invoicing applicable to entities having aggregate turnover
exceeding Rs. 50 Cr from 01st April 2021
From 1st April 2021, entities having turnover above Rs. 50 Cr. are
required to generate E-Invoice
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04/2021-Central Tax 28-02-2021 Seeks to extend the time limit for furnishing of the annual
return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021.
File GSTR 9 & 9C for FY 2019-20 by 31st March, 2021 as due date is
extended by CBIC
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03/2021-Central Tax 23-02-2021 CBIC notifies list of persons to whom provisions of (6B) or
(6C) of section 25 of CGST Act will not apply.
CBIC
notifies list of Persons who are exempted from Aadhaar Authentication
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02/2021-Central Tax 12-01-2021 CBIC notifies amendment to Jurisdiction of Commissioners of
Central Tax of Delhi and Mumbai
CBIC
issues Notification 02/2019 thereby amending Notification No. 2/2017 which provides for
appointment of Commissioners of Central Tax and powers vested on them
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01/2021-Central Tax 01-01-2021 CGST Rules, 2017 duly amended to insert Rule 59(6) which
restricts filing of GSTR 1 or Invoice furnishing facility, if GSTR 3B is not filed on time
Newly
inserted Rule 59(6) restricts filing of GSTR 1 in case filing of 3B is missed for two
consecutive tax periods. And taxpayer opting for IFF, will be restricted from reporting outward
supplies in IFF or GSTR 1, if GSTR 3B filing is missed for preceding quarter
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95/2020-Central Tax 30-12-2020 Timelimit for furnishing of the annual return specified under
section 44 of CGST Act, 2017 for FY 2019-20 extended till 28th Feb, 2021
Due
date of GSTR 9, 9A & 9C for FY 2019- 20 is extended to 28th Feb 2021.
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94/2020-Central Tax 22-12-2020 Fourteenth amendment (2020) to the CGST Rules.2017 notified Fourteenth
amendment rules brings in many changes in provisions of GST Registration, GST Cancellation,
Provisional ITC claim, GSTR 1 blocking, EWB validity and much more
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93/2020-Central Tax 22-12-2020 Lates fees waived on delay in filing GSTR 4 of FY 19-20 for
November to December 2020 for those having principal place of business in Ladakh
Late fees relaxed in Ladakh for Nov 20 to Dec 20 in case of delay in
filing GSTR 4 of FY 19-20
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92/2020-Central Tax 22-12-2020 Provisions
of Section 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the Finance Act 2020 thereby
amending the provisions of CGST Act shall come into effect from 1st January 2021
Central
Government hereby appoints 1st January 2021 as the date on which provisions of Section 119, 120,
121, 122, 123, 124, 126, 127 and 131 of the Finance Act 2020 shall be effective thereby amending
the provisions of CGST Act
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91/2020-Central Tax 14-12-2020 Timelimit
for compliances and actions by any authority in respect of anti-profiteering measures u/s 171
due from 20.03.2020 to 30.03.2021 is extended to 31.03.2021 by CBIC
CBIC
extends the due date to 31.3.2021, for compliances and actions by any authority in respect of
anti-profiteering measures u/s 171 due from 20.03.2020 to 30.03.2021
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90/2020-Central Tax 01-12-2020 8
digit HSN Code shall be included in GST Invoice for products specified in Notification
90/2020
Taxpayer
has include 8 digit HSN Code in Tax Invoice for products specified in Notification
90/2020
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89/2020-Central Tax 29-11-2020 Seeks
to waive penalty payable for noncompliance QR Code on B2C transactions till 31st March
2021
Penalty
for Non compliance with QR Code on B2C transactions waived from 1st December 2020 till 31st
March 2021
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88/2020-Central Tax 10-11-2020 CBIC notified E-invoicing for the taxpayers having aggregate
turnover exceeding Rs. 100 Cr from 01st Jan 2021
E-invoicing mandatory for taxpayers having aggregate turnover exceeding
Rs. 100 Cr from 01st Jan 2021
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87/2020-Central Tax 10-11-2020 CBIC extended the due date ITC-04 for period July- September
2020 till 30th November, 2020.
Due date of ITC-04 for period July- September 2020 is extended till 30th
November, 2020.
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86/2020-Central Tax 10-11-2020 CBIC rescinds Notification 76/2020-Central tax dated
15.10.2020
CBIC rescinded Notification No. 76/2020 w.r.t due dates of filing GSTR-3B
for October 20 to March 21.
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85/2020-Central Tax 10-11-2020 Seeks to notify special procedure for making payment of 35% as
tax liability in first two months
CBIC notifies procedure to opt Quarterly GSTR 3B Pdf Icon
84/2020-Central Tax 10-11-2020 Seeks to notify class of persons under proviso to section
39(1).
Option to file quarterly returns now available to taxpayers having
turnover upto Rs. 5 Cr.
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83/2020-Central Tax 10-11-2020 Seeks to extend the due date for FORM GSTR-1 CBIC extends the timelimit of filing GSTR 1 Pdf Icon
82/2020-Central Tax 10-11-2020 Seeks to make the Thirteenth amendment (2020) to the CGST
Rules.201
CBIC has released the Thirteenth Amendment Rules, 2020. In the amendment
rules, CBIC also notifies new rules for Inward/Outward Supplies, GST Returns & New GST Form-2B
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81/2020-Central Tax 10-11-2020 New provisions of section 39 of the CGST Act, 2017 shall come
into force from 10th Nov 20
The CG has appointed 10th Nov 20 as the date on which the new provisions
of section 39 of the Central Goods and Services Tax Act, 2017 shall come into force
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80/2020-Central Tax 28-10-2020 Due date of GSTR 9, 9A, 9C is extended from 31st October 2020
to 31st December 2020 for FY 2018-19
Due date of annual return GSTR 9, 9A, 9C for FY 2018-19 is extended from
31st October 2020 to 31st December 2020
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79/2020-Central Tax 15-10-2020 GST Audit exemption continues for taxpayer having turnover
upto Rs. 5 Crores for FY 2019-20 as well
Requirement for GST Audit is exempted for taxpayer having turnover upto
Rs. 5 Crores to FY 2019-20 as well
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78/2020-Central Tax 15-10-2020 Notified changes in HSN Code details to be mentioned Taxpayers having turnover upto Rs. 5 Cr. can mention HSN Code upto 4
digits and taxpayer above Rs. 5 Cr. can mention HSN Code upto 6 digits. However, 8 digit HSN Codes
will be mandatory for export and import transactions
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77/2020-Central Tax 15-10-2020 Taxpayers having turnover upto Rs. 2 Cr. may voluntarily file
annual return for FY 2019-20
The Central Government vide Notification No. 77/2020 – Central Tax dated
15-10-2020 has amended Notification No. 47/2019 – Central Tax, dated 09-10-2019 whereby the benefit
of optional filing of annual return for registered persons whose aggregate turnover in a financial
year does not exceed Rs 2 crore, has been extended for FY 2019-20 as well.
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76/2020-Central Tax 15-10-2020 Due date of filing GSTR 3B for tax period Oct 20 to Mar 21
shall be 20th of following month for taxpayers having turnover above 5 Crores and for other it will
be 22nd or 24th of following month based on States/ UT’s in which they are categoried
Due date of filing GSTR 3B for tax period Oct 20 to Mar 21 shall be – 20th
of following month for taxpayers having turnover above 5 Crores, – 22nd of following month for
taxpayers having turnover upto 5 Crores and whose principal place of business is in Category A
states/UT’s – 24th of following month for taxpayers having turnover upto 5 Crores and whose
principal place of business is in Category B states/UT’s
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75/2020-Central Tax 15-10-2020 Due dates of GSTR 1 Monthly returns for tax period Oct 20 to
Mar 21 is notified to be 11th of succeeding month
Due dates of GSTR 1 Monthly returns for tax period Oct 20 to Mar 21 is
notified to be 11th of succeeding month, for registered persons having aggregate turnover of more
than 1.5 crore rupees in the preceding financial year or the current financial year
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74/2020-Central Tax 15-10-2020 Due dates of GSTR 1 Quarterly returns is notified for tax
period Oct 20 to Mar 21
Due dates of GSTR 1 Quarterly returns for tax period Oct 20 to Mar 21 is
notified to be 13th of month following the quarter
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73/2020-Central Tax 01-10-2020 On time relief provided, IRN can be generated for any invoice
prepared between 01.10.2020 to 31.10.2020 within 30 days of invoice date of invoice date
IRN can be generated for any invoice prepared between 01.10.2020 to
31.10.2020 within 30 days of invoice date
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72/2020-Central Tax 30-09-2020 Certain class of persons may be exempted from E-Invoicing for
specified period and QR Code duly embedded with IRN can be produced for verification instead of
physical copies
Certain class of persons may be exempted from E-Invoicing for specified
period and QR Code duly embedded with IRN can be produced for verification instead of physical
copies
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71/2020-Central Tax 30-09-2020 Companies having turnover above ₹ 500 Crores shall be issuing
B2C invoice with Dynamic QR code from 1st December 2020
Implementation of Dynamic QR Code on B2C invoices by registered persons
having turnover above ₹ 500 Crores is deferred to 1st December 2020
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70/2020-Central Tax 30-09-2020 E-invoicing is now applicable to registered person having
turnover exceeding 500 Cr in any preceeding FY from FY 2017-18 and Einvoice shall be generated for
export transactions as well
Registered Person having turnover above Rs. 500 Cr. in any of the
preceeding financial years from FY 2017-18 shall be liabile for E-Invoice and EInvoice shall be
generated for Exports as well
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69/2020-Central Tax 30-09-2020 Due date of GSTR 9/9C extended for FY 2018-19 to 31.10.2020 Due date of GSTR 9/9C extended for FY 2018-19 from 30.09.2020 to
31.10.2020
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68/2020-Central Tax 21-09-2020 CBIC grants caps late fees for not furnishing GSTR-10,
provided the returns are filled between 22.09.2020 to 31.12.2020.
Late fees is capped to Rs. 500 if taxpayer who has failed to file GSTR 10
but files the same between 22nd September 20 to 31st December 20
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67/2020-Central Tax 21-09-2020 CBIC Grants waiver / reduction in late fee for not filing
Quarterly GSTR-4 from July 17 till March 19, provided the said returns are filled between 22.09.2020
to 31.10.2020.
Late fees is capped to Rs. 500 for taxpayers having liability and fully
waived off in case taxpayer filing nil Quarterly GSTR 4 between 22.09.2020 to 31.10.2020, for tax
period July 17 to March 19
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66/2020-Central Tax 21-09-2020 31st Oct is revised timelimit for issuing invoices in case of
goods being sent or taken out of India on approval for sales or return due between 20th March 2020
to 30th Oct 2020
One time extension of time limit provided u/s 31(7) of the CGST Act till
31.10.2020 for completion or compliance of any action due between 20th March 2020 to 30th Oct 2020
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65/2020-Central Tax 01-09-2020 Timelimit of compliance of Anti Profeeting Measures u/s 171 is
extended
Timelimit of compliance of Anti Profeeting Measures u/s 171 falling due
between 20th March to 29th November 2020 is extended to 30th November 2020 by CBIC
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64/2020-Central Tax 31-08-2020 Due date of GSTR 4 for FY 2019-20 is extended to 31st October
2020
Due date of GSTR 4 for FY 2019-20 is extended to 31st October 2020 from
31st August 2020
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63/2020-Central Tax 25-08-2020 Interest is charged on net GST liabiltiy w.e.f 01/09/2020 Interest is charged on net GST Liabilty from 1st September, 2020 and not
retrospectively from July 2017
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62/2020-Central Tax 20-08-2020 Notified provisions of Aadhar authentication for GST
Registration effective from 21st August 2020
Notified provisions of Aadhar authentication and also provisions in case
person fails to or donot opts for Aadhar Authentication during GST registration
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61/2020-Central Tax 30-07-2020 Amendment to Notification no. 13/2020 in order to amend the
class of registered persons for the purpose of e-invoice
 E-Invoicing applicability is enhanced to entities having turnover above
Rs. 500 Crores (Earlier it was Rs. 100 Crores)E-Invoice shall not be applicable to Special Economic Zone (SEZ)
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60/2020-Central Tax 30-07-2020 Ninth amendment (2020) to CGST Rule
notified
New E-Invoice format/schema version 1.1 notified Pdf Icon
59/2020-Central Tax 13-07-2020 The due date for filing FORM GSTR-4 for 2019-20 extended to
31st August 20
The due date for filing FORM GSTR-4 for 2019-20 extended to 31st August 20
from 15th July, 20
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58/2020-Central Tax 01-07-2020 CBIC notifies Rule 67A on 1st July 2020 for filing of Nil GSTR
3B and 1 through SMS
Rule 67A notified on 1st July 2020 for filing of Nil GSTR 3B and 1 through
SMS and where Nil 3B and GSTR 1 shall mean all the tables in respective returns are blank
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57/2020-Central Tax 30-06-2020 Amends notification no. 52/2020 in order to provide
conditional waiver of late fees for the period from July, 2017 to July, 2020.
Late fees for Feb 20 to July 20 is also capped to Rs. 250 for other than
nil GSTR 3B and in case of Nil GSTR 3B late fees will be nil. Note this late fees benefit is
available if return is filed later of actual due date or specified due date as per notification
51/2020 or 52/2020 But before 30th Sept 2020
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56/2020-Central Tax 27-06-2020 Notification 56/2020 amends notification no. 46/2020-Central
Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020
or in some cases upto fifteen days thereafter.
Notification 56/2020 hereby amends time limit of notification no. 46/2020
from June to August
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55/2020-Central Tax 27-06-2020 Notification 55/2020 amends notification no. 35/2020-Central
Tax in order to extend due date of compliance which falls during the period from “20.03.2020 to
30.08.2020” till 31.08.2020.
Notification 55/2020 hereby amends time limit of notification 35/2020 from
June to August
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54/2020-Central Tax 24-06-2020 Seeks to extend due date for furnishing FORM GSTR-3B for
supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore.
Seeks to extend due date for furnishing FORM GSTR-3B for August, 2020 for
taxpayers with annual turnover up to Rs. 5 crore.to 1st / 3rd Oct based on states
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53/2020-Central Tax 24-06-2020 Seeks to provide relief by waiver of late fee for delay in
furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June,
2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers
Waiver of late fee if GSTR-1, for tax periods for months from March, 2020
to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly
filers, is filed within specified dates
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52/2020-Central Tax 24-06-2020 Seeks to provide one time amnesty by lowering/waiving of late
fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide
relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax
periods of February, 2020 to July, 2020.
• Late fees is waived off on GSTR 3B for tax period Feb, Mar and April
2020 for all the taxpayers, if filed with specified due dates
• Late fees is waived off on GSTR 3B for tax period May, June and July 2020 only for taxpayers
having turnover upto 5Cr., if filed within specified due dates
• Maximum late fees is capped to Rs. 250 for taxpayer who failed to file GSTR 3B for July, 2017 to
January, 2020 within due date but files the same between 01st July, 2020 to 30th day of September,
2020
• However, Late fees is fully waived for taxpayer who failed to file Nil GSTR 3B for July, 2017 to
January, 2020 within due date but files the same between 01st July, 2020 to 30th day of September,
2020
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51/2020-Central Tax 24-06-2020 Seeks to provide relief by lowering of interest rate for a
prescribed time for tax periods from February, 2020 to July, 2020
Interest is charged at nill rate if filed within extended dates and @ 9%
thereafter till 30th Sept
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50/2020-Central Tax 24-06-2020 Seeks to make seventh amendment (2020) to CGST Rules. Notifying rates of GST for Composition Taxable Persons under Rule 7 of
CGST Rules
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49/2020-Central Tax 24-06-2020 Seeks to bring into force Sections 118, 125, 129 & 130 of
Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f.
30.06.2017.
Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act,
2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2017.
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48/2020-Central Tax 19-06-2020 Person
Registered under Companies Act, 2013 shall be allowed to furnish FORM GSTR-1 verified through
electronic verification code (EVC) from the 27 May, 2020 to 30th September, 2020,
And GSTR 3B can be continued to be filed through EVC from 21st April 2020 to 30th September
2020
Person
Registered under Companies Act, 2013 shall be allowed to furnish FORM GSTR-1 verified through
electronic verification code (EVC) from the 27 May, 2020 to 30th September, 2020,
And GSTR 3B can be continued to be filed through EVC from 21st April 2020 to 30th September
2020
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47/2020-Central Tax 09-06-2020 Validity of Eway bill generated by 24th March 2020 further
exented to 30th June 2020
Validity of Eway bill generated by 24th March 2020 further exented to 30th
June 2020
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46/2020-Central Tax 09-06-2020 Seeks to extend period to pass order under Section 54(7) of
CGST Act to 15 days from date of receipt of response from registered person or 30th June whichever
is earlier
Seeks to extend period to pass order under Section 54(7) of CGST Act to 15
days from date of receipt of response from registered person or 30th June whichever is earlier
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45/2020-Central Tax 08-06-2020 Seeks to extend the date to 31st July 2020 for transition
under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar
Haveli
Seeks to extend the date to 31st July 2020 for transition under GST on
account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli
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44/2020-Central Tax 08-06-2020 Provisions of Rule 67A i.e. for furnishing a nil return in
FORM GSTR-3B by SMS shall be effective from 8th June, 2020
Provisions of Rule 67A i.e. for furnishing a nil return in FORM GSTR-3B by
SMS shall be effective from 8th June, 2020
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43/2020-Central Tax 16-05-2020 Seeks to bring into force Section 128 of Finance Act, 2020 in
order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017.
Seeks to bring into force Section 128 of Finance Act, 2020 in order to
bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017.
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42/2020-Central Tax 05-05-2020 Seeks to extend the due date for furnishing FORM GSTR-3B for
the taxpayers registered in in the UT of Jammu & Kashmir and UT of Ladakh
Seeks to extend the due date for furnishing FORM GSTR-3B for the taxpayers
registered in in the UT of Jammu & Kashmir and UT of Ladakh
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41/2020-Central Tax 05-05-2020 Due date to file GSTR-9 & GSTR-9C for the FY 2018-19
further extended up to 30th September 2020.
Due date to file GSTR-9 & GSTR-9C for the FY 2018-19 further extended
up to 30th September 2020.
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40/2020-Central Tax 05-05-2020 Validity of Eway bill generated by 24th March 2020 extended to
31st May 2020
Validity of Eway bill generated by 24th March 2020 extended to 31st May
2020
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39/2020-Central Tax 05-05-2020 Seeks to make amendments to special procedure for corporate
debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy
Code, 2016.
New rules for GST registration in relation to Corporate Insolvency
Resolution Process
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38/2020-Central Tax 05-05-2020 Nil GSTR-3B can filed by an SMS and registered persons can
file GSTR 3B through EVC between 21st April till 30th June 2020
Nil GSTR-3B can filed by an SMS and registered persons can file GSTR 3B
through EVC between 21st April till 30th June 2020
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37/2020-Central Tax 28-04-2020 Seeks to give effect to the provisions of rule 87 (13) and
FORM GST PMT-09 of the CGST Rules, 2017.
Provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017
shall be effective from 21st April 2020
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36/2020-Central Tax 03-04-2020 Seeks to extend due date for furnishing FORM GSTR-3B for
supply made in the month of May, 2020.
GSTR 3B due dates extended for the month of May 2020 Pdf Icon
35/2020-Central Tax 03-04-2020 Seeks to extend due date of compliance which falls during the
period from “20.03.2020 to 29.06.2020” till 30.06.2020 and to extend validity of e-way bills.
EWB generated between 20th March till 15th April 2020 shall be deemed to
be extended till 30th April 2020. And where, any time limit for completion or compliance of any
action, by any authority or by any person between 20th March, 2020 to 29th June, 2020, and where
completion or compliance of such action has not been made within such time, then, the time limit for
completion or compliance of such action, shall be extended upto the 30th day of June
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34/2020-Central Tax 03-04-2020 Seeks to extend due date of furnishing FORM GST CMP-08 for the
quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.
Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter
ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.
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33/2020-Central Tax 03-04-2020 Seeks to provide relief by conditional waiver of late fee for
delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April,
2020.
The amount of late fee payable late filing of GSTR 1 shall stand waived
for the tax period February to April 2020, if same is filed within extended due dates
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32/2020-Central Tax 03-04-2020 Seeks to provide relief by conditional waiver of late fee for
delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.
The amount of late fee payable late filing of GSTR 3B shall stand waived
for the tax period February to Apil 2020, if same is filed within extended due dates
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31/2020-Central Tax 03-04-2020 Seeks to provide relief by conditional lowering of interest
rate for tax periods of February, 2020 to April, 2020.
Interest waived for tax payers with turnover upto Rs 5 crores and reduced
interest for turnover above Rs. 5 crores for tax period feb to april 2020
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30/2020-Central Tax 03-04-2020 Seeks to amend CGST Rules (Fourth Amendment) in order to allow
opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of
condition in rule 36(4).
CGST Rules amended to allow opting Composition Scheme for FY 2020-21 till
30.06.2020, the statement in FORM GST ITC-03 shall be filed it 31st July and to allow cumulative
application of condition in rule 36(4).
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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
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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
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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
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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
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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
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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
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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
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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
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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.
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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.
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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
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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
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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)
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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
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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
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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
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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
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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.
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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.
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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.
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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
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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
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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
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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
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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.
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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
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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.
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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.
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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
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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
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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
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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
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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
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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, Rule 36(4) introduced to block Provisional ITC to 20%, 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.
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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.
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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).
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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)
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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.
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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
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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
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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.
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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 .
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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.
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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.
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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.
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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.
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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
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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.
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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.
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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.
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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.
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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.
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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.
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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
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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).
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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.
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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.
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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.
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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.
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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
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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.
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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.
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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
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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.
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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.
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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.
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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 GSTR7 for TDS for the period from October 2018 till December 2018 is
extended upto 28th February 2019.
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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
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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
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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.
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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.
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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.
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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.
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79/2018-Central Tax 31-12-2018 Seeks to amend notification No. 2/2017 – Central Taxes dated
19.06.2017.
The central tax officer specified in column (3) of Table I and
the officers subordinate to him shall exercise powers under sections 73, 74, 75 and 76 of CGST Act
for the territorial jurisdiction of Central tax officer mentioned in column (2) of Table I
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78/2018-Central Tax 31-12-2018 Seeks to extend the due date for furnishing FORM ITC-04 for
the period from July, 2017 to December, 2018 till 31.03.2019.
The time limit for furnishing the declaration in FORM GST
ITC-04 in respect of goods dispatched to a job worker or received from a job worker, during the
period from July, 2017 to December, 2018 till the 31st day of March ,2019
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77/2018-Central Tax 31-12-2018 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.
The Late fees is waived off on GSTR-4 being filed for period
from July, 2017 to September, 2018 between 22nd Dec 2018 to 31st Mar 2019.
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76/2018-Central Tax 31-12-2018 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.
Reduced late fees of Rs 50 per day of delay(Rs 20 for NIL
return) is applicable for those who filed the GSTR-3B beyond the due date stipulated for months July
2017 to September 2018 before 22nd December 2018. The Late fees is waived off on GSTR-3B being filed
for period from July, 2017 to September, 2018 between 22nd Dec 2018 to 31st Mar 2019.
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75/2018-Central Tax 31-12-2018 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.
Late fee is waived off on GSTR-1 being filed for period from
July, 2017 to September, 2018 between 22nd Dec 2018 to 31st Mar 2019.
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74/2018-Central Tax 31-12-2018 Fourteenth amendment to the CGST Rules, 2017 . Reporting in ITC-04 will now exclude any challans issued with
regards to goods supplied between two job workers.
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73/2018-Central Tax 31-12-2018 Seeks to exempt supplies made by Government Departments and
PSUs to other Government Departments and vice-versa from TDS.
The supply of goods or services in between the persons
notified as deductors of TDS like Government, departments, PSUs, Local authority, Boards established
by Government is exempt from TDS provision with effect from 1st October 2018.
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72/2018-Central Tax 31-12-2018 Seeks to extend the time limit for furnishing the details of
outward supplies in FORM GSTR-1 for the newly migrated taxpayers.
Newly Migrated Taxpayers with turnover over Rs. 1.5 crores who
are yet to file GSTR-1(Monthly) for the months July 2017 to February 2019, get an extension till
31st March 2019.
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71/2018-Central Tax 31-12-2018 Seeks to extend the time limit for furnishing the details of
outward supplies in FORM GSTR-1 for the newly migrated taxpayers.
Newly Migrated Taxpayers with turnover below or equal to Rs.
1.5 crores who opted but are yet to file GSTR-1(Quarterly) for the quarters beginning from July 2017
to December 2018, get an extension till 31st March 2019.
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70/2018-Central Tax 31-12-2018 Seeks to extend the time limit for furnishing the return in
FORM GSTR-3B for the newly migrated taxpayers.
Newly migrated taxpayers get extended time to file GSTR-3B for
months of July, 2017 to February, 2019 till 31st March 2019; Newly migrated taxpayers must be
referred to Notification 31/2018 dated 6th August 2018 that gave time for some taxpayers to complete
GST registration by 30th September 2018 (now extended to 28th February 2018 vide Notification
67/2018), if they had applied by 31st December 2017 but could not complete submission of REG-26 to
obtain GSTIN;Notification 34/2018 notified the due dates of GSTR-3B for months from July 2018 to
March 2019.
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69/2018-Central Tax 31-12-2018 Seeks to extend the time limit for furnishing the return in
FORM GSTR-3B for the newly migrated taxpayers.
Newly migrated taxpayers get extended time to file GSTR-3B for
months of July, 2017 to February 2019 till 31st March 2019 (earlier 31st Dec 2018);
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68/2018-Central Tax 31-12-2018 Seeks to extend the time limit for furnishing the return in
FORM GSTR-3B for the newly migrated taxpayers.
Newly migrated taxpayers get extended time to file GSTR-3B for
months of July, 2017 to February, 2019 till 31st March 2019 (earlier 31st Dec 2018); Procedure for
Newly migrated taxpayers must be referred to in Notification 31/2018 dated 6th August 2018 that gave
time for some taxpayers to complete GST registration by 30th September 2018(now extended to 28th
February 2018 vide Notification 67/2018), if they had applied by 31st December 2017 but could not
complete submission of REG-26 to obtain GSTIN;
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67/2018-Central Tax 31-12-2018 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.
Further time period is provided to migrated taxpayers to
complete GST registration to obtain GSTIN. Earlier due date of 31st Aug 2018 for submission of
provisional ID details to jurisdictional nodal officer is now extended to 31st Jan 2019 and earlier
due date of 30th Sept 2018 for completing the filing of REG-01 and submitting details through email
is now 28th Feb 2019.
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66/2018-Central Tax 29-11-2018 Seeks to extend the due date for filing of FORM GSTR – 7 for
the months of October, 2018 to December, 2018
The TDS provisions were made applicable from the 1st October
2018. The first return in GSTR-7 was to be filed for October 2018 by 10th November 2018. The
extension for filing GSTR-7 for months from October 2018 to December 2018 up to 31st January 2019
will provide relief to the deductors.
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65/2018-Central Tax 29-11-2018 Seeks to extend the due date for filing of FORM GSTR – 4 for
the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.
The
region of Srikakulam, Andhra Pradesh was affected by cyclone Titli. The composition dealers
principally registered from this region, have been given extension for filing GSTR-4 for the
Quarter July 2018 to September 2018 till 30th November 2018.
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64/2018-Central Tax 29-11-2018 Seeks to extend the due date for filing of FORM GSTR – 1 for
taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to
September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.
The
region of Srikakulam, Andhra Pradesh was affected by cyclone Titli. The regular taxpayers opting
for quarterly filing of GSTR-1, principally registered from this region, have been given an
extension for filing GSTR-1 for the Quarter July 2018 to September 2018 till 30th November
2018.
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63/2018-Central Tax 29-11-2018 Seeks to extend the due date for filing of FORM GSTR – 1 for
taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in
Andhra Pradesh and 11 districts of Tamil Nadu.
The
region of Srikakulam, Andhra Pradesh was affected by cyclone Titli. Also 11 districts of Tamil
Nadu were affected by cyclone Gaja.
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62/2018-Central Tax 29-11-2018 Seeks to extend the last date for filing of FORM GSTR-3B for
taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu.
The new due dates for regular taxpayers filing GSTR-3B,
principally registered from any of these regions is as follows:-Srikakulam,
Andhra Pradesh- for the months September 2018 and October 2018 are till 30th November 2018 and
-11 districts, Tamil Nadu- for the month October 2018 is till 20th December 2018
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61/2018-Central Tax 05-11-2018 Seeks to exempt supply from PSU to PSU from applicability of
provisions relating to TDS.
Supply
of goods and/or services from a PSU to another PSU, whether a distinct person or not, is exempt
from TDS provisions.
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60/2018-Central Tax 30-10-2018 Seeks to make amendments (Thirteenth Amendment, 2018) to the
CGST Rules, 2017.
A
summary order of demand of tax, interest, penalty, or any other dues which became recoverable
under existing laws after the proceedings will be uploaded in FORM GST DRC-07A and also demand
of the order will be posted in part 2 of electronic liability register in FORM GST
PMT-01.
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59/2018-Central Tax 26-10-2018 Seeks to extends the time limit for furnishing the declaration
in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018
Extension
of the due date to file GST ITC-04 for the period of July 2017 to September 2018 till 31
December 2018.
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58/2018-Central Tax 26-10-2018 Seeks to provide taxpayers whose registration has been
cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till
31st December, 2018
Taxpayers
whose registration has been cancelled by the proper officer on or before September 30, 2018,
shall be required to furnish the final return in Form GSTR-10 till December 31, 2018.
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57/2018-Central Tax 23-10-2018 Seeks to exempt post audit authorities under MoD from TDS
compliance
Post
audit authorities under Ministry of Defence exempted from TDS compliance.
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56/2018-Central Tax 23-10-2018 Seeks to supersede Notification No. 32/2017-Central Tax, dated
15.09.2017
Notification
No. 32/2017-Central Tax, dated 15.09.2017
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55/2018-Central Tax 21-10-2018 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.
Extension
of due date for filing Form GSTR-3B for the month of September 2018 till 25 October 2018 for all
taxpayers.
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54/2018-Central Tax 09-10-2018 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).
Exporters
who have received capital goods under the EPCG scheme are allowed to claim the refund of the
IGST paid on exports.
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53/2018-Central Tax 09-10-2018 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.
Amending
the CGST rules 2017 to restore rule 96(10) i.e refund of IGST paid on exports out of
India.
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52/2018-Central Tax 20-09-2018 Seeks to notify the rate of tax collection at source (TCS) to
be collected by every electronic commerce operator for intra-State taxable supplies
TCS
to be collected at the rate of o.5% under CGST Act on the value of net taxable supplies.
Similarly, Rate of 0.5% under SGST Act. The total rate of TCS will be 1%.
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51/2018-Central Tax 13-09-2018 Seeks
to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f
01.10.2018
Applicability
of TCS Provision w.e.f. 01.10.2018
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50/2018-Central Tax 13-09-2018 Seeks
to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f
01.10.2018
TDS
under the provisions of GST Law applicable w.e.f. 01.10.2018 for Goverenment and specified
undertakings
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49/2018-Central Tax 13-09-2018 Notification
amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018)
10th
Amendment Rules 2018
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48/2018-Central Tax 10-09-2018 Seeks
to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017.
Extends
the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period
not beyond 31st March, 2019, in respect of registered persons who could not submit the said
declaration by the due date on account of technical difficulties on the common portal and in
respect of whom the Council has made a recommendation for such extension.
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47/2018-Central Tax 10-09-2018 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].
Amends
notf. No. 34/2018 – CT by inserting the proviso that -The return in FORM GSTR-3B of the said
rules to be filed for the period from July, 2017 to November, 2018 by the newly migrated
taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of
notification No. 31/2018 – Central Tax, shall be furnished electronically through the common
portal on or before the 31st day of December, 2018.”.
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46/2018-Central Tax 10-09-2018 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]
Form
GSTR 3B for the month of July 2017 to November 2018 to be furnished on or before 31 December
2018 by the Taxpayer who obtained registration under notification 31/2018-CT dt 06/08/2018
(Special procedure of migration of tax payer).
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45/2018-Central Tax 10-09-2018 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].
Amends
notf. No. 21/2017 and 56/2017 – CT by inserting the proviso that- the return in FORM GSTR-3B of
the said rules to be filed for the period from July, 2017 to November, 2018 by the newly
migrated taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in
terms of notification No. 31/2018 – Central Tax , shall be furnished electronically through the
common portal on or before the 31st day of December, 2018.”.
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44/2018-Central Tax 10-09-2018 Seeks
to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover above
Rs 1.5 crores.
The
Registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding
financial year or the current financial year, for the months from July, 2017 to September, 2018
till the 31st day of October, 2018 and for the months from October, 2018 to March, 2019 till the
eleventh day of the succeeding month including the registered persons in Kerala, or whose
principal place of business is in Kodagu (Karnataka) and Mahe (Puducherry).
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43/2018-Central Tax 10-09-2018 Seeks
to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to
Rs 1.5 crores.
The
registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding
financial year or the current financial year, may furnish the details of outward supply of goods
or services or both in FORM GSTR-1, for Quarters from July,2017 – September, 2018 till 31st
October, 2018, for Quarter from October – December,2018 till 31st January ,2019 and for Quarter
January – March, 2019 till 30th April, 2019 except for whose principal place of business is in
Kodagu (Karnataka) and Mahe (Puducherry), the due date for furnishing FORM GSTR-1 for the
quarter July, 2018 to September, 2018 would continue to remain as 15th November, 2018 as
notified vide notification No. 38/2018-Central Tax dated 24th August, 2018
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42/2018-Central Tax 04-09-2018 Seeks
to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of
taxpayers
Extends
the time limit for making the declaration in FORM GST ITC-01 of the said rules, by registered
persons who have filed the application in FORM GST-CMP-04 of the said rules between the 2 nd day
of March, 2018 and the 31st day of March, 2018, for a period of thirty days from the date of
publication of this notification in the Official Gazette.
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41/2018-Central Tax 04-09-2018 Seeks
to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and
FORM GSTR-6
Taxpayers
whose GSTR -3B for the month of October 2017 was submitted but not filed on the common
portal.
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40/2018-Central Tax 04-09-2018 Seeks
to extend the time limit for making the declaration in FORM GST ITC-04
The
time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a
job worker or received from a job worker or sent from one job worker to another, during the
period from July, 2017 to June, 2018 till the 30th day of September, 2018.
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39/2018-Central Tax 04-09-2018 Seeks
to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017
The
officer will now drop all the proceedings against the taxpayers who were served notice due to
failure to furnish returns within. This is only where the taxpayers file all the pending returns
and makes full payment of the tax along with interest and the late fees applicable.
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38/2018-Central Tax 24-08-2018 Seeks
to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with
aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018
The
return in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 for– (i) registered
persons in the State of Kerala; (ii) registered persons whose principal place of business is in
Kodagu district in the State of Karnataka; and (iii) registered persons whose principal place of
business is in Mahe in the Union territory of Puducherry shall be furnished electronically
through the common portal, on or before the 15th November, 2018.”.
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37/2018-Central Tax 24-08-2018 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 July, 2018 and August, 2018
Announcement
of extension of Due Date for filing GSTR-1 for the month of July 2018 and August 2018 to 5th
October and 10th October 2018 respectively for the registered taxpayers in Kerala state, Kodagu
district and Mahe district.
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36/2018-Central Tax 24-08-2018 Seeks
to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August,
2018
Announcement
of extension of Due Date for filing GSTR-3B for the month of July 2018 and August 2018 to 5th
October and 10th October 2018 respectively for the registered taxpayers in Kerala state, Kodagu
district and Mahe district.
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35/2018-Central Tax 21-08-2018 Seeks
to extend the due date for filing of FORM GSTR-3B for the month of July, 2018
Announcement
of extension of Due Date for filing GSTR-3B for the month of July 2018 from 20th August 2018 to
24th August 2018.
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34/2018-Central Tax 10-08-2018 Seeks
to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March,
2019
Announcement
of the due date for furnishing return in FORM GSTR-3B for each of the months i.e from July 2018
to March 2019 till 20th day of the next month.
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33/2018-Central Tax 10-08-2018 Seeks
to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with
aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019
Announcement
of the due date for furnishing the details of outward supplies quarterly FORM GSTR-1 by
taxpayers with aggregate turnover up to Rs. 1.5 crores in the previous financial year for
Quarter ending i.e September Quarter, December Quarter and March quarter of FY 2018 – 19 till
last day of the next month succeeding the respective quarter.
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32/2018-Central Tax 10-08-2018 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 from July, 2018 to March, 2019
Announcement
of the due date for furnishing the details of outward supplies in FORM GSTR-1 by taxpayers with
aggregate turnover of more than Rs. 1.5 crores in the previous financial year for all the months
i.e from July 2018 to March 2019 till 11th day of the next month.
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31/2018-Central Tax 06-08-2018 Seeks
to lay down the special procedure for completing migration of taxpayers who received provisional
IDs but could not complete the migration process.
Taxpayers
who received the provisional IDs but could not complete the migration process to GST can now
apply for GSTIN by a special procedure.
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30/2018-Central Tax 30-07-2018 Notification
issued to extend the due date for filing of FORM GSTR-6.
Extension
of due date for furinishing the return by an Input Service Distributor in Form GSTR 6 for the
months of July, 2017 to August, 2018 till 30th September 2018.
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29/2018-Central Tax 06-07-2018 Seek
to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017
Directorate
General of Safeguards will be called Directorate General of Anti-profiteering
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28/2018-Central Tax 19-06-2018 Notification
issued for amending the CGST Rules, 2017
A
transporter can apply for an unique common enrolment number by submitting the details in FORM
GST ENR-02 using any one of his GSTINs
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27/2018-Central Tax 13-06-2018 Seeks
to specify goods which may be disposed off by the proper officer after its seizure.
The
goods or the class of goods which can be disposed of after seizure by the proper officer, having
regard to the perishable or hazardous nature, depreciation in value with the passage of
time
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26/2018-Central Tax 13-06-2018 Seeks
to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017.
To
be eligible to remain enrolled as a GST tax practitioner a person has to be a sales tax
practitioner or tax return prepare under the existing law for a period of not less than five
years and answer the prescribed exam within 18 months. The time period was 12 months before this
notification.
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25/2018-Central Tax 31-05-2018 Seeks
to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June,
2018.
The
time limit for furnishing the return by an Input Service Distributor in FORM
GSTR-6 for the months of July, 2017 to June, 2018, extended till the 31st
day of July, 2018.
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24/2018-Central Tax 28-05-2018 Seeks
to notify NACIN as the authority for conducting the examination for GST Practitioners under rule
83 (3) of the CGST Rules, 2017.
National
Academy of Customs, Indirect Taxes and Narcotics, Department
of Revenue, Ministry of Finance, Government of India, is notified as the authority to conduct
examination for GST Practitioners.
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23/2018-Central Tax 18-05-2018 Seeks
to extend the due date for filing of FORM GSTR-3B for the month of April, 2018.
Due date for April 2018 extended to 22nd May 2018 from 20th
May 2018
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22/2018-Central Tax 14-05-2018 Seeks
to waive the late fee for FORM GSTR-3B
For each of the months from October, 2017 to April, 2018for
the class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on
the common portal on or before the 27th day of December, 2017Provided that such registered persons
have filed the declaration in FORM GST TRAN-1 on or before the 10th day of May, 2018 and the return
in FORM GSTR-3B for each of such months, on or before the 31st day of May, 2018.
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21/2018-Central Tax 18-04-2018 Notification
seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017.
4th Amendment Rules 2018 Pdf Icon
20/2018-Central Tax 28-03-2018 Extension
of due date for filing of application for refund under section 55 by notified agencies
The period for application for refund of tax paid on inward
supplies shall be mad before the expiry of eighteen months from the last date of the quarter in
which such supply was received
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19/2018-Central Tax 28-03-2018 Extension
of date for filing the return in FORM GSTR-6
The return in FORM GSTR-6 by the Input service distributor for
the months of July, 2017 till April, 2018 should be filled by 31 May 2018.
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18/2018-Central Tax 28-03-2018 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
The last dates for filling of return in form GSTR-1 for
registered people whose TO is more that 1.5 crores rupees for these month ends will be –
April ,2018 – 31st May 2018
May, 2018 – 10th June 2018
June, 2018 – 10 July 2018
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17/2018-Central Tax 28-03-2018 Seeks
to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with
aggregate turnover of upto Rs.1.5 crore
Any registered person having aggregate TO up to 1.5 crore
rupees in the previous FY or current FY shall furnish details about the supply provided in FORM
GSTR-1 for the quarter between April to June 2018.
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16/2018-Central Tax 23-03-2018 Seeks
to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018
The last dates for filling of return in form GSTR-3B for these
month ends will be –
April ,2018 – 20th May 2018
May, 2018 – 20th June 2018
June, 2018 – 20 July 2018
The tax liability, penalty, interest if any shall be payable by the last date of filing the return.
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15/2018-Central Tax 23-03-2018 Notifies
the date from which E-Way Bill Rules shall come into force
April 1st 2018 is announced to be the date from which EWB
ruled will come into force
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14/2018-Central Tax 23-03-2018 Amending
the CGST Rules, 2017(Third Amendment Rules, 2018).
When
goods are directly sent to job worker the challan may be issued either by the principal or Job
worker and should be properly endorsed if need be.
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13/2018-Central Tax 17-03-2018 Rescinding
notification No. 06/2018 – CT dated 23.01.2018
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12/2018-Central Tax 17-03-2018 Second
Amendment (2018) to CGST Rules
Information
to be furnished prior to commencement of movement of goods and
generation of e-way bill notified. The person in charge of the conveyance will be required to
carry invoice or bill of supply or delivery challan, copy of EWB in physical or electronic
form.
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11/2018-Central Tax 02-02-2018 Seeks
to postpone the coming into force of the e-way bill rules
Central
government cancels the roll in of e-way bill scheduled for 01/02/2018.
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10/2018-Central Tax 23-01-2018 Amending
notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax
officers for processing and grant of refund
In
case of refund, tax paid on goods exported out of India has restrictions on its sanctioning
authority.
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9/2018-Central Tax 23-01-2018 Amendment
of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website
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8/2018-Central Tax 23-01-2018 Extension
of date for filing the return in FORM GSTR-6
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7/2018-Central Tax 23-01-2018 Reduction
of late fee in case of delayed filing of FORM GSTR-6
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6/2018-Central Tax 23-01-2018 Reduction
of late fee in case of delayed filing of FORM GSTR-5A
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5/2018-Central Tax 23-01-2018 Reduction
of late fee in case of delayed filing of FORM GSTR-5
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4/2018-Central Tax 23-01-2018 Reduction
of late fee in case of delayed filing of FORM GSTR-1
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3/2018-Central Tax 23-01-2018 First
Amendment 2018, to CGST Rules
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2/2018-Central Tax 20-01-2018 Seeks
to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018.
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1/2018-Central Tax 01-01-2018 Central
Tax seeks to further amend notification No. 8/2017 – Central Tax so as to prescribe effective
rate of tax under composition scheme for manufacturers and other suppliers.
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75/2017-Central Tax 29-12-2017 CGST
(Fourteenth Amendment) Rules,2017
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74/2017-Central Tax 29-12-2017 Notifies
the date from which E-Way Bill Rules shall come into force
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73/2017-Central Tax 29-12-2017 Waives
the late fee payable for failure to furnish the return in FORM GSTR-4
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72/2017-Central Tax 29-12-2017 Extends
the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of
more than Rs.1.5 crores.
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71/2017-Central Tax 29-12-2017 Extends
the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of
upto Rs.1.5 crore.
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70/2017-Central Tax 21-12-2017 Seeks
to further amend CGST Rules, 2017 (Thirteenth Amendment).
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69/2017-Central Tax 21-12-2017 Seeks
to extend the time limit for filing FORM GSTR-5A.
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68/2017-Central Tax 21-12-2017 Seeks
to extend the time limit for filing FORM GSTR-5.
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67/2017-Central Tax 21-12-2017 Seeks
to extend the time limit for filing FORM GST ITC-01.
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66/2017-Central Tax 15-11-2017 Seeks
to exempt all taxpayers from payment of tax on advances received in case of supply of
goods
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65/2017-Central Tax 15-11-2017 Seeks
to exempt suppliers of services through an e-commerce platform from obtaining compulsory
registration
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64/2017-Central Tax 15-11-2017 Seeks
to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October,
2017 onwards
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63/2017-Central Tax 15-11-2017 Seeks
to extend the due date for submission of details in FORM GST-ITC-04
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62/2017-Central Tax 15-11-2017 Seeks
to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July,
2017
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61/2017-Central Tax 15-11-2017 Seeks
to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to
October, 2017
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60/2017-Central Tax 15-11-2017 Seeks
to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to
October, 2017
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59/2017-Central Tax 15-11-2017 Seeks
to extend the time limit for filing of FORM GSTR-4
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58/2017-Central Tax 15-11-2017 Seeks
to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate
turnover of more than Rs.1.5 crores
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57/2017-Central Tax 15-11-2017 Seeks
to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of
upto Rs.1.5 crore
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56/2017-Central Tax 15-11-2017 Seeks
to mandate the furnishing of return in FORM GSTR-3B till March, 2018
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55/2017-Central Tax 15-11-2017 Twelfth
amendment to CGST Rules, 2017
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54/2017-Central Tax 30-10-2017 Seeks
to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for
filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017
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53/2017-Central Tax 28-10-2017 Seeks
to extend the due date for submission of details in FORM GST-ITC-04
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52/2017-Central Tax 28-10-2017 Seeks
to extend the due date for submission of details in FORM GST-ITC-01
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51/2017-Central Tax 28-10-2017 Eleventh
Amendment to CGST Rules, 2017
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50/2017-Central Tax 24-10-2017 Seeks
to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017
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49/2017-Central Tax 18-10-2017 Seeks
to notify the evidences required to be produced by the supplier of deemed export supplies for
claiming refund under rule 89(2)(g) of the CGST rules, 2017
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48/2017-Central Tax 18-10-2017 Seeks
to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 .
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47/2017-Central Tax 18-10-2017 Tenth
Amendment to the CGST rules, 2017.
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46/2017-Central Tax 13-10-2017 Seeks
to amend notification No. 8/2017-Central Tax.
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45/2017-Central Tax 13-10-2017 Seeks
to amend the CGST Rules, 2017
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44/2017-Central Tax 13-10-2017 Seeks
to extend the time limit for submission of FORM GST ITC-01
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43/2017-Central Tax 13-10-2017 Seeks
to extend the time limit for filing of FORM GSTR-6
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42/2017-Central Tax 13-10-2017 Seeks
to extend the time limit for filing of FORM GSTR-5A
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41/2017-Central Tax 13-10-2017 Seeks
to extend the time limit for filing of FORM GSTR-4
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40/2017-Central Tax 13-10-2017 Seeks
to make payment of tax on issuance of invoice by registered persons having aggregate turnover
less than Rs 1.5 crores
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39/2017-Central Tax 13-10-2017 Seeks
to cross-empower State Tax officers for processing and grant of refund
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38/2017-Central Tax 13-10-2017 Seeks
to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of
“handicrafts goods”
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37/2017-Central Tax 04-10-2017 Notification
on extension of facility of LUT to all exporters issued
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36/2017-Central Tax 29-09-2017 Eighth
amendment to CGST Rules, 2017.
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35/2017-Central Tax 15-09-2017 Seeks
to extend the last date for filing the return in FORM GSTR-3B for the months of August to
December, 2017.
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34/2017-Central Tax 15-09-2017 Seventh
amendment to the CGST Rules, 2017.
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33/2017-Central Tax 15-09-2017 Notifying
section 51 of the CGST Act, 2017 for TDS.
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32/2017-Central Tax 15-09-2017 Seeks
to granting exemption to a casual taxable person making taxable supplies of handicraft goods
from the requirement to obtain registration.
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31/2017-Central Tax 11-09-2017 Seeks
to extend the time limit for filing of GSTR-6.
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30/2017-Central Tax 11-09-2017 Seeks
to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.
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Notification No Date of issue Subject Notification highlights Pdf Link
02/2022-GST Notification – Rajasthan 24-02-2022 Rajasthan Govt. extended the E-way Bill limit from Rs. 1 lakh to Rs. 2 lakh – April 2022 onwards Rajasthan Government notified the E-way Bill limit to be Rs. 2 Lakh with effect from 1 April, 2022. Applicable to the movement of goods that commences and terminates within the area of same city without crossing the area of the city. Pdf Icon

 

Circular no Date of issue Subject Clarification Pdf link
206/18/2023-GST 31-10-2023 Clarifications regarding applicability of GST on certain services. This circular aims to address several open issues and provide clarity on GST applicability Clarification provided on the following issues:
1.It is hereby clarified that input services in the same line of business include transport of passengers (SAC 9964) or renting of motor vehicle with operator (SAC 9966) and not leasing of motor vehicles without operator (SAC 9973) which attracts GSTand/or compensation cessat the same rate as supplyof motor vehiclesby way of sale.
2.When electricity is supplied along with renting property or maintenance services, it forms a composite supply where the principal service is either renting the property or providing maintenance. Electricity supply in this context is considered an ancillary service. The applicable GST rate is determined based on the principal service, which is either renting the property or maintenance services.
3.Job work services involved in converting barley into malt are subject to a 5% GST rate. This rate applies as per the category for job work related to food products within customs tariff chapters 1 to 22. It remains applicable regardless of whether the malt produced is used as a final product or for further manufacturing of alcoholic beverages.
4.District Mineral Foundations Trusts (DMFTs), established by State Governments, are now clarified as Governmental Authorities eligible for GST exemptions similar to other recognized authorities.
5.It is clarified that supply of horticulture/horticulture works (goods value not more than 25% of total value) to CPWD are exempt from GST under notification no. 12/2017-CTR dated 28.06.2017.
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205/17/2023-GST 31-10-2023 Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023. Based on insights from the HS Explanatory Notes, the GST Council has proposed the classification of imitation zari thread or yarn made from metallized polyester film or plastic film (HS 5605) under Sl No. 218AA of Schedule I. Consequently, these products will now be subject to a 5% GST rate. Pdf Icon
204/16/2023-GST 27-10-2023 Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST (i) The activity of providing personal guarantee by the Director of a company to the bank/ financial institutions for sanctioning of credit facilities to the said company without any consideration will be treated as a supply of service and the same will attract GST.
If the RBI prohibits compensation to directors for personal guarantees, the supply value is zero, exempting it from GST.
When directors receive remuneration, the taxable value is the provided consideration by the company.(ii) Corporate guarantees offered by one company for another related company or by holding company to its subsidiary company, securing credit facilities even when provided without any payment. In both scenarios, these activity will be treated as as supplies of service between related parties as per provision of Schedule I of the CGST Act.
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203/15/2023-GST 27-10-2023 Clarification regarding determination of place of supply in various cases This circular aims to offer clarity regarding the determination of the place of supply for specific service categories, namely:
i. Supply of service of transportation of goods, including through mail and courier. ii. Supply of services within the advertising sector. iii. Supply of “”co-location services.””
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201/13/2023-GST 01-08-2023 Clarifications regarding applicability of GST on Service supplied by Director of a company and supply of food and beverages in Cinema Hall Services provided by a director to their company in a personal capacity, such as renting immovable property, are not taxable under Reverse Charge Mechanism (RCM). Only services rendered by the director in the capacity of the director of that company or body corporate are taxable under RCM for that company or body corporate.
Food or beverage supply in a cinema hall is taxable as ‘restaurant service’ if provided as part of a service and independent of the cinema exhibition service. It is further clarified, if the sale of cinema tickets and the supply of food and beverages are bundled and form a composite supply, the entire supply will be taxed at the GST rate applicable to the cinema exhibition service, considered as the principal supply.
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200/12/2023-GST 01-08-2023 clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on July 11, 2023 Clarifications with reference to GST levy related to the following items are being issued through this circular:
i. Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion.
ii. Fish Soluble Paste.
iii. Desiccated coconut.
iv. Biomass briquettes.
v. Imitation zari thread or yarn known by any name in trade parlance.
vi. Supply of raw cotton by agriculturist to cooperatives.
vii. Plates, cups made from areca leaves.
viii. Goods falling under HSN heading 9021.
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199/11/2023-GST 17-07-2023 Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons The circular explains situations where a company has its main office (HO) in one state and branch offices (BOs) in others. It addresses issues related to how services between the HO and BOs are taxed. When it comes to using input tax credit (ITC) for shared input services from a third party, the HO can either distribute it to the BOs through the Input Service Distributor (ISD) or directly invoice the BOs. The circular provides clear guidelines and stresses the importance of following the rules outlined in the CGST Act and CGST Rules. Pdf Icon
188/20/2022 27-12-2022 Prescribing manner of filing an application for refund by unregistered persons Circular issued for providing a facility to unregistered buyers/ recipients for claiming refund of amount of tax borne by them in the event of cancellation of the contract/agreement for supply of services of construction of flat/ building or on termination of long-term insurance policy Pdf Icon
187/19/2022 27-12-2022 Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016 Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016 Pdf Icon
186/18/2022 27-12-2022 Clarification on various issue pertaining to GST Clarification w.r.t i. taxability of No Claim Bonus offered by Insurance companies;
ii. applicability of e-invoicing w.r.t an entity.
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185/17/2022 27-12-2022 Clarification issued w.r.t the time period for re-determination of the tax, interest and penalty payable by the noticee deeming the notice to have been issued under sub-section (1) of section 73 and amount payable Clarification issued w.r.t the time period for re-determination of the tax, interest and penalty payable by the noticee deeming the notice to have been issued under sub-section (1) of section 73 and amount payable Pdf Icon
184/16/2022 27-12-2022 Clarification on the entitlement of ITC where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017 Clarification on doubts on ITC availability for goods transportation service to place outside India and where receipient is located in India Pdf Icon
183/15/2022 27-12-2022 Clarification to deal with difference in ITC availed in GSTR-3B as compared to that detailed in GSTR-2A for FY 2017-18 and 2018-19 Clarification to deal with difference in ITC availed in GSTR-3B as compared to that detailed in GSTR-2A for FY 2017-18 and 2018-19 Pdf Icon
182/14/2022 10-11-2022 Verifying the Transitional Credit – order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd. Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble
Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-
32710/2018, order dated 22.07.2022 & 02.09.2022-reg.
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181/13/2022 10-11-2022 Clarification on GST refund related issues Attention is invited to sub-section (3) of section 54 of CGST Act, 2017, which
provides for the refund of unutilized input tax credit in cases where credit is accumulated on
account of rate of tax of inputs being higher than the rate of tax on output supplies i.e. on
account of inverted duty structure.
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180/12/2022 09-09-2022 Guidelines for filing/revising TRAN-1/TRAN-2 for order dated 22.07.2022 & 02.09.2022 Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022
& 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco
Trade Centre Pvt. Ltd. -reg.
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179/11/2022 03-08-2022 Clarification regarding GST rates & classification (goods) based on recommendations of the 47th GST Council Meeting held on 28th-29th June, 2022 Based on the recommendations of the GST Council in its 47th meeting held on 28th-29th June at Chandigarh, clarifications, with reference to GST levy. Electric vehicles whether or not fitted with a battery pack, attract GST rate of 5%
Stones otherwise covered in S. No. 123 of Schedule-I (such as Napa stones), which are not mirror polished, are eligible for concessional rate.Mangoes under CTH 0804 including mango pulp, but other than fresh mangoes and sliced, dried mangoes, attract GST at 12% rate.
Treated sewage water attracts Nil rate of GST.
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178/10/2022 03-08-2022 GST applicability on liquidated damages, compensation, penalty arising out of breach of contract/other provisions of law

In certain cases/instances, questions have been raised regarding taxability of an activity or transaction as the supply of service of agreeing to the obligation to refrain from an act or to tolerate an act or a situation, or to do an act.

Applicability of GST on payments in the nature of liquidated damage, compensation, penalty, cancellation charges, late payment surcharge etc. arising out of breach of contract or otherwise and scope of the entry at para 5 (e) of Schedule II of Central Goods and Services Tax Act, 2017.

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177/09/2022 03-08-2022 Clarifications regarding applicable GST rates & exemptions on certain services Representations have been received seeking clarification on multiple issues. The issues have been examined by GST Council in the 47th meeting held on 28th and 29th June, 2022. Rate Issues. Whether storage or warehousing of cotton in baled or ginned form is covered under entry 24B of Notification No. 12/2017-Central Tax (Rate) which exempted services by way of storage and warehousing of raw vegetable fibres such as cotton before 18.07.2022. Pdf Icon
176/08/2022 06-07-2022 Rule 95A has been omitted, retrospectively w.e.f. 01.07.2019, vide notification No. 14/2022-Central Tax, dated 05.07.2022. Accordingly, the Board hereby withdraws Circular No 106/25/2019

Circular 106/25/2019 dated 29.06.2019 wherein certain clarifications were given w.r.t rule 95A, inserted w.e.f. 01.07.2019, for 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.

The said rule 95A has been omitted, retrospectively w.e.f. 01.07.2019, vide notification No. 14/2022-Central Tax, dated 05.07.2022. Accordingly, the Board hereby withdraws, ab-initio, Circular No 106/25/2019-GST dated 29th June, 2019.

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175/07/2022 06-07-2022 Circular specifies manner of filing refund of unutilized ITC on account of export of electricity Circular specifies refund mechanism for electricity exports through Other category refunds and subject to declarations specified therein Pdf Icon
174/06/2022 06-07-2022 Circular prescribes manner of re-credit in electronic credit ledger using PMT-03A

GSTN has recently developed a new functionality of PMT03A which allows proper officer to re-credit the amount in the electronic credit ledger of the taxpayer. Further, sub-rule (4B) in rule 86 of the CGST Rules, 2017 has been inserted to provide for re-credit in the electronic credit ledger where the taxpayer deposits the erroneous refund sanctioned to him

Following categories of refund sanctioned erroneously, re-credit of amount in the electronic credit ledger can be done through PMT-03A

a. Refund of IGST obtained in contravention of sub-rule (10) of rule 96.
b. Refund of unutilised ITC on account of export of goods/services without payment of tax.
c. Refund of unutilised ITC on account of zero-rated supply of goods/services to SEZ developer/Unit without payment of tax.
d. Refund of unutilised ITC due to inverted tax structure

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173/05/2022 06-07-2022 Clarification on claiming refund under inverted duty structure where the supplier is supplying goods under concessional notification

Circular 173/05/2022 substitutes para 3.2 of the Circular No. 135/05/2020-GST

“3.2 Refund of accumulated ITC in terms of clause (ii) of first proviso to sub-section (3) of section 54 of the CGST Act is available where the credit has accumulated on account of rate of tax on inputs being higher than that on output. Since the input and output being the same in such cases, though attracting different tax rates at different points in time, do not get covered under the provisions of clause (ii) of the first proviso to sub-section (3) of section 54 of the CGST Act.

3.3 There may however, be cases where though inputs and output goods are same but the output supplies are made under a concessional notification due to which the rate of tax on output supplies is less than the rate of tax on inputs. In such cases, as the rate of tax of output supply is less than the rate of tax on inputs at the same point of time under concessional notification, the credit accumulated on account of the same is admissible for refund under the provisions
of clause (ii) of the first proviso to sub-section (3) of section 54 of the CGST Act, other than the cases where output supply is either Nil rated or fully exemptedor are notified by the Government for their exclusion from refund of accumulated ITC under the said clause.”

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172/04/2022 06-07-2022 Clarification on various issue pertaining to GST Clarification on certain issues with respect to following is provided
i. refund claimed by the recipients of supplies regarded as deemed export;
ii. interpretation of section 17(5) of the CGST Act;
iii. perquisites provided by employer to the employees as per contractual agreement; and
iv. utilisation of the amounts available in the electronic credit ledger and the electronic
cash ledger for payment of tax and other liabilities.
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171/03/2022 06-07-2022 Clarification on issues relating to applicability of demand & penalty in respect of transactions involving fake invoices A number of cases have come to notice where the registered persons are found to be involved in issuing tax invoice, without actual supply of goods or services or both in order to enable the recipients of such invoices to avail and utilize ITC fraudulently. Clarification is issued on the said issues Pdf Icon
170/02/2022 06-07-2022 Mandatory furnishing of correct and proper information of inter-State supplies and ineligible/blocked ITC and reversal thereof in return in GSTR-3B and statement in GSTR-1 It is hereby advised that the registered persons making inter-State
supplies –(i) to the unregistered persons, shall report the details of such supplies, place of supply-wise, in Table 3.2 ofGSTR-3B and Table 7B or Table 5 or Table 9/10 of GSTR-1, as the case may be;
(ii) the registered persons paying tax u/s 10 of the SGST/CGST Act (composition taxable persons) and to UIN holders, shall also report the details of such supplies, place of supply-wise, in Table 3.2 of FORM GSTR-3B and Table 4A or 4C or 9 of GSTR-1, as the case may be, as mandated by the law.
(iii) shall update their customer database properly with correct State name and ensure that correct PoS is declared in the tax invoice and in Table 3.2 of GSTR-3B while filing their return, so that tax reaches the Consumption State as per the principles of destination-based taxation system.It is further advised that any amendment carried out in Table 9 or Table 10 of GSTR-1 or any entry in Table 11 of GSTR-1 relating to such supplies should also be given effect to while reporting the figures in Table 3.2 of GSTR-3B.Table 4(A) of GSTR-3B is getting auto-populated from various entries of GSTR-2B. However, various reversals of ITC on account of rule 42 and 43 of the CGST Rules or for any other reasons are required to be made by the registered person, on his own ascertainment, in Table 4(B) of the said FORM.Any reversal of ITC or any ITC which is ineligible under any provision of the CGST Act should not be part of Net ITC Available in Table 4(C) and accordingly, should not get credited into the ECL of the registered person.Ineligible ITC, which was earlier not part of calculation of eligible/available ITC, is now part of calculation
of eligible/available ITC in view of auto-population of Table 4(A) of GTSR-3B from various tables of GTSR-2B. Thereafter, the registered person is required to identify ineligible ITC as well as the reversal of ITC to arrive at the Net ITC available, which is to be credited to the ECL.Formula for ITC Ineligble is specified in notificationIt is clarified that the reversal of ITC of ineligible credit under section 17(5) or any other provisions of the CGST Act and rules thereunder is required to be made under Table 4(B) and not under Table 4(D) of GSTR3B
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169/01/2022 12-03-2022 Amendment to Circular No. 31/05/2018-GST on Proper officer u/s 73 & 74 of the CGST Act, 2017 and under the IGST Act, 2017 Clarification regarding the new amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017’–reg. Pdf Icon
168/24/2021 30-12-2021 Mechanism of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli.

New GSTINs with UT Code 26 were created for the taxpayers of erstwhile UT of Daman and Diu w.e.f 1stAugust, 2020 on merger of the UT of Dadra & Nagar Haveli and UT of Daman &Diu. During the transition, the taxpayers have transferred their ITC balance from their electronic credit ledger of the old GSTIN (by reversing the balance amount available in electronic credit ledger through the last return in GSTR 3B filed for the old GSTIN prior to merger) to the new GSTIN (by availing the ITC for the said amount in the first return in GSTR 3B filed for the new GSTIN) as per procedure specified under Notification No. 10/2020-CT dated 21.03.2020

Representations have been received that due to transfer of ITC from old GSTIN to new GSTIN, the taxpayers are unable to apply for refund on account of zero-rated supplies and inverted rated structure for the period prior to merger in respect of old GSTIN as they have no ITC available in the electronic credit ledger of the old GSTIN for debiting the amount from electronic credit ledger for claiming refund of unutilised ITC. Such taxpayers are also unable to apply for such refund claim from the new GSTIN because all the invoices bear the old GSTIN and the system has certain validations which do not allow the refund application to be filed from the new GSTIN for the period prior to the merger

Central Goods and Services Tax Act, 2017, hereby prescribes the following procedure for such taxpayers

The application for refund shall be filed under ‘Any other’ category on the GST portal using their new GSTIN. In the Remarks column of the application, the applicant needs to enter the category in which the refund application otherwise would have been filed. For example, if the applicant wants to claim refund of unutilised ITC on account of export of goods/services, in remarks column, he shall enter ‘Refund of unutilised ITC on account of export of goods/services without payment of tax for the period prior to merger of Daman & Diu with Dadra & Nagar Haveli’. The application shall be accompanied by all the supporting documents which otherwise are required to be submitted with the refund claim.

At this stage, the applicant is not required to make any debit from the electronic credit ledger.

On receipt of the claim, the proper officer shall calculate the admissible refund amount as per law. Further, upon scrutiny of the application for completeness and eligibility, if the proper officer is satisfied that the whole or any part of the amount claimed is payable as refund, he shall request the applicant, in writing, if required, to debit the said amount from the electronic credit ledger through DRC-03. Once the proof of such debit is received by the proper officer, he shall proceed to issue the refund order in RFD-06 and the payment order in RFD-05

For the categories of refund where debit of ITC is not required, the applicant may apply for refund under the category “Any other” mentioning the reasons in the Remarks column. Such application shall also be accompanied by all the supporting documents which are otherwise required to be submitted along with the refund claim.

No refund claim, requiring debit from the electronic credit ledger or where the refund would result in re-credit of the amount sanctioned in the electronic credit ledger, shall be filed using old GSTIN.

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167/23/2021 17-12-2021 Clarification regarding tax on supplies of restaurant services supplied via ecommerce operators (ECOs)

Clarification regarding tax on supplies of restaurant service supplied through ecommerce operators (ECOs) under section 9(5) of the CGST Act, 2017

1. No longer be required to collect TCS
2. No mandatory requirement of taking separate registration if already registered
3. If services provided to unregistered person then also GST needs to be paid
4. Not to be recorded as inward supply (liable to reverse charge) in GSTR 3B of ECOs
5. ECO cannot utilize its Input Tax Credit to pay tax
6. If ‘restaurant service’ and other than restaurant service sold by a restaurant to a customer under the same order, advisable to ECOs raise a seprate bill in such case for resturant service.
7. Invoice will be issued by ECO for resturant service
8. In GSTR 3B of ECOs restaurant service reporting as outward taxable supplies for the time being.
Besides, ECO may also, for the time being report as restaurant service – Table
7A(1) for unregistered or Table 4A for registered recipient of GSTR-1, as the case
maybe, for accounting purpose.
9. Registered persons supplying restaurant services through ECOs under section 9(5) will report such supplies of restaurant services made through ECOs in Table of GSTR-1 and Table 3.1 (c) of GSTR-3B, for the time being.

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166/21/2021 17-11-2021 Circular on Clarification on refund related issues

Clarification on refund related issues

Q. 1
Whether the provisions of sub section (1) of section 54 of the CGST Act regarding time period, ( refund application may make before the expiry of two years from the relevant date) within which an application for refund can be filed,would be applicable in cases of refund of excess balance in electronic cash Ledger?

A:- No, in cases of refund of excess balance in electronic cash ledger , refund application cab be filled anytime.

Q. 2
Whether certification/ declaration under Rule 89(2)(l) or 89(2)(m) of CGST Rules, 2017 is required to be furnished along with the application for refund of excess balance in electronic cash ledger?

A:- No, furnishing of certification/ declaration for not passing the incidence of Tax to any other person is not required in cases of refund of excess balance in electronic cash ledger as unjust enrichment clause is not applicable in such cases.
Rule 89(2)(1) required a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees.
Rule 89(2)(m) required a Certificate in issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees:

Q. 3
Whether refund of TDS/TCS deposited in electronic cash ledger under the provisions of section 51/52 of the CGST Act can be
refunded as excess balance in cash ledger?

A:- Yes,
Any amount, which remains unutilized in electronic cash ledger, after discharge of tax dues and other dues payable under CGST Act and rules made thereunder, can be refunded to the registered person as excess balance in electronic cash ledger in
accordance with the proviso to sub-section (1) of section 54, read with sub-section (6) of section 49 of CGST Act.

Q. 4
Whether relevant date for the refund of tax paid on supplies regarded as deemed export by recipient is to be determined as per clause (b) of Explanation (2) under section 54 of CGST Act and if so, whether the date of return filed by the supplier or date of return filed by the recipient will be relevant for the purpose of determining relevant date for such refunds?

A:- Relevant date for purpose of filing of refund claim for refund of tax paid on deemed export would be the date of filing of return, related to such supplies, by the supplier.

Clause (b) of Explanation (2) under Section
54 of CGST Act reads as under:

“(b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished;”

On perusal of the above, it is clear that clause (b) of Explanation (2) under section 54 of the CGST Act is applicable for determining relevant date in respect of refund of amount of tax paid on the supply of goods regarded as deemed exports, irrespective of the fact whether the refund claim is filed by the supplier or by the recipient.

Further, as the tax on the supply of goods, regarded as deemed export, would be paid by the supplier in his return, therefore, the relevant date for purpose of filing of refund claim for refund of tax paid on such supplies would be the date of filing of return, related to such supplies, by the supplier.

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165/21/2021 17-11-2021 Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 –

Issue:- In cases, where receiver of services is located outside India, and payment is being received by the supplier of services ,through RBI approved modes of payment, but as per provisions of the IGST Act 2017, the place of supply of such services is in India, then such supply of services is not considered as export of services as per the IGST Act 2017;
whether in such cases, the Dynamic QR Code is required on the invoice issued, for such supply of services, to such recipient located outside India?

Answer:- No,Wherever an invoice is issued to a recipient located outside India, for supply of services, for which the place of supply is in India, as per the provisions of IGST Act 2017, and the payment is received by the supplier, in convertible foreign exchange or in Indian Rupees wherever permitted by the RBI, such invoice may be issued without having a Dynamic QR Code, as such dynamic QR code cannot be used by the recipient located outside India for making payment to the supplier.”

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164/2020/2021 06-10-2021 Clarifications regarding applicable GST rates & exemptions on certain services.

The issues have been examined by GST Council in the 45rd meeting of the Council held on 17th September, 2021. The issue-wise clarifications are given below:

1. Services by cloud kitchens/central kitchens:
Service provided by way of cooking and supply of food, by cloud kitchens/central kitchens are covered under „restaurant service‟, as defined in notification No. 11/2017- Central Tax (Rate) and attract 5% GST [without ITC].

2. Supply of ice cream by ice cream parlors
ice cream parlors sell already manufactured ice- cream and do not cook/prepare ice-cream for consumption like a restaurant, it is supply of ice cream as goods and not as a service, even if the supply has certain ingredients of service. Accordingly, it is clarified that ice cream sold by a parlor or any similar outlet would attract GST at the rate of 18%.

3. Coaching services supplied by coaching institutions and NGOs under the central sector scheme of ‘Scholarships for students with Disabilities”
Where total expenditure is borne by the Government is covered under entry 72 of notification No. 12/2017-Central Tax (Rate) dated 28th June, 2017 and hence exempt from GST.

4. Satellite launch services provided by M/s New Space India Limited (NSIL).
It has been clarified vide Circular No. 2/1/2017-IGST dated 27.09.2017 that Place of Supply (PoS) of satellite launch services supplied by ANTRIX Corporation Ltd to customers located outside India is outside India and such supply which meets the requirements of section 2(6) of IGST Act, constitutes export of service and shall be zero rated. If the service recipient is located in India, the satellite launch services would be taxable.
As the satellite launch services supplied by NSIL are similar to those supplied by ANTRIX Corporation Ltd, the said circular No. 2/1/2017-IGST dated 27.09.2017, is applicable to them.

5. GST on overloading charges at toll plaza.
Overloading charges at toll plazas would get the same treatment as given to toll charges.
Entry 23 of notification No. 12/2017-Central Tax (Rate) dated 28th June, 2017, exempts Service by way of access to a road or a bridge on payment of toll charges.

6. Renting of vehicles to State Transport Undertakings and Local Authorities
Services where the said vehicles are rented or given on hire to State Transport Undertakings or Local Authorities are eligible for the exemption irrespective of whether such vehicles are run on routes, timings as decided by the State Transport Undertakings or Local Authorities and under effective control of State Transport Undertakings or Local Authorities which determines the rules of operation or plying of vehicles.

7. Services by way of grant of mineral exploration and mining rights
The service by way of grant of mining rights, during the period 1.7.2017 to 31.12.2018, it was taxable at 18% in view of principle laid down in the 14th meeting of the Council for residuary GST rate. Post, 1st January, 2019 no dispute remains as stated above.

8. Admission to indoor amusement parks having rides etc.
28% rate [entry 34 (iiia)] applies on admission to a place having casino or race club [even if it provides certain other activities] or admission to a sporting event like IPL. On the other hand, Entry 34 (iii), having a rate of 18%, covers all other cases of admission to amusement parks, or theme park etc or any place having joy rides, merry- go rounds, go- carting etc, whether indoor or outdoor, so long as no access is provided to a casino or race club. This clarification will also apply to Entries 34(iii) and 34(iiia) as they existed prior to their amendment w.e.f 01.10.2021.

9. Services supplied by contract manufacturers to brand owners for manufacture of alcoholic liquor for human consumption
The expression “food and food products” excludes alcoholic beverages for human consumption. As such, in common parlance also alcoholic liquor is not considered as food. Accordingly, services by way of job work in relation to manufacture of alcoholic liquor for human consumption are not eligible for the GST rate of 5% prescribed under the said entry. GST Council recommended that such job work would attract GST at the rate of 18%.

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163/19/2021 06-10-2021 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow–reg. Based on the recommendations of the GST Council in its 45th meeting held on 17th
September, 2021, at Lucknow, clarification, with reference to GST levy, related to the
following are being issued through this circular:
i. Fresh vs dried fruits and nuts;
ii. Classification and applicable GST rates on Tamarind seeds;
iii. Coconut vs Copra;
iv. Classification and applicable GST rate on Pure henna powder and leaves, having
no additives;
v. Scented sweet supari and flavored and coated illaichi;
vi. Classification of Brewers’ Spent Grain (BSG), Dried Distillers’ Grains with
Soluble [DDGS] and other such residues and applicable GST rate;
vii. GST rates on goods [miscellaneous pharmaceutical products] falling under
heading 3006;
Circular No. 163/19/2021-GST Page 2 of 9
viii. Applicability of GST rate of 12% on all laboratory reagents and other goods
falling under heading 3822;
ix. Requirement of Original/ import Essentiality certificate, issued by the Directorate
General of Hydrocarbons (DGH) on each inter-State stock transfer of goods
imported at concessional GST rate for petroleum operations;
x. External batteries sold along with UPS Systems/ Inverter;
xi. Specified Renewable Energy Projects;
xii. Fiber Drums, whether corrugated or non-corrugated.
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162/18/2021 25-09-2021 Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.

Circular 162 – Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.

Section 77(1) CGST Act and Section 19 of IGST act speaks about tax wrongfully collected and paid to Central Government or State
Government
In these section one term is used as “subsequently held” and for this term this circular clarifies that in both cases where taxpayer himself or tax officer in any proceedings subsequently found that wrong tax collection and tax payment happen then both cases accordingly, refund claim under the said sections can be claimed by the taxpayer, provided the taxpayer pays the required amount of tax in the correct head.

Clarification related to relevate date for claiming for refund under section 77 of CGST Act and section 19 of IGST Act is also provided based on new nitification issued 35/2021 dated 24-09-2021
Now the refund can be claimed within 2 years from date of payment of tax in correct head. If this application for claim is made before of this new notification 35/2021 then 2 yeays will be calculated from date of notification. And if this claim made after this notification date then 2 years will counted from date of payment of tax in correct head

Also note that refund under section 77 of the CGST Act / section 19 of the IGST Act would not be available where the taxpayer has made tax adjustment through issuance of credit note under section 34 of the CGST Act in respect of the said transaction.

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161/17/2021 20-09-2021 Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017–reg. Condition (v) of section 2(6) Export of service not treated when ” (v) the supplier of service and the recipient of service are establishments of a distinct person in accordance with Explanation 1 in section 8 Example 1. XYZ foreign company having an office or branch in India- There was a doubt regarding the nature of the transaction in case of export of service by the Indian branch of the foreign company to its head office in another country. The circular has stated that this transaction can also be classified as an export of service. 2. ABC Indian company having a branch or office outside India- ABC – there was the same doubt prevailing about the transaction type of an Indian company that provided its services to its own branch or office outside India. But the circular states that this transaction also falls under the category of export of services. Hence, the circular sheds light on the points that – supply of services by a subsidiary/ sister concern/ group concern, etc. of a foreign company, which is incorporated in India under the Companies Act, 2013 (and thus qualifies as a ‘company’ in India as per Companies Act), to the establishments of the said foreign company located outside India (incorporated outside India), would not be barred by the condition (v) of the sub-section (6) of the section 2 of the IGST Act 2017 for being considered as export of services, as it would not be treated as supply between merely establishments of distinct persons under Explanation 1 of section 8 of IGST Act 2017 . Similarly, the supply from a company incorporated in India to its related establishments outside India, which are incorporated under the laws outside India, would not be treated as supply to merely establishments of distinct persons under Explanation 1 of section 8 of IGST Act 2017. Such supplies, therefore, would qualify as ‘export of services’, subject to fulfilment of other conditions as provided under sub-section (6) of section 2 of IGST Act. Pdf Icon
160/16/2021 20-09-2021 Clarification in respect of certain GST related issues
Clarification in respect of certain GST related issues – reg.
1.Clarification on debit note (a) w.e.f. 01.01.2021, in case of debit notes, date of debit note (not the date of underlying invoice) shall determine the relevant financial year for the purpose of section 16(4) of the CGST Act. (b) The facility to avail ITC on debit notes in respect of amended provision shall be applicable from 01.01.2021. Accordingly, for availment of ITC on or after 01.01.2021, in respect of debit notes issued either prior to or after 01.01.2021, the eligibility for availment of ITC will be governed by the amended provision of section 16(4), whereas any ITC availed prior to 01.01.2021, in respect of debit notes, shall be governed under the provisions of section 16(4), as it existed before the said amendment on 01.01.2021.
2.Whether carrying a physical copy of invoice is compulsory during movement of goods in cases where suppliers have issued invoices in the manner prescribed under rule 48 (4) of the CGST Rules, 2017 (i.e. in cases of e-invoice). It is clarified that there is no
need to carry the physical copy of tax invoice in cases where invoice has been
generated by the supplier in the manner prescribed under rule 48(4) of the CGST
Rules and production of the Quick Response (QR) code having an embedded Invoice Reference Number (IRN) electronically, for verification by the proper officer, would suffice3. Whether the first proviso to section 54(3) of CGST / SGST Act, prohibiting refund of unutilized ITC, is applicable in case of exports of goods which are having NIL rate of export duty. It is clarified that only those goods which are actually subjected to export duty i.e., on which some export duty has to be paid at the time of export, will be covered under the restriction imposed under section 54(3) from availment of refund of accumulated ITC. Goods, which are not subject to any export duty and in respect of which either NIL rate is specified in Second Schedule to the Customs Tariff Act, 1975 or which are fully exempted from payment of export duty by virtue of any customs notification or which are not covered under Second Schedule to the Customs Tariff Act, 1975, would not be covered by the restriction imposed under the first proviso to section 54(3) of the CGST Act for the purpose of availment of refund of accumulated ITC.
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159/15/2021 20-09-2021 Clarification on doubts related to scope of “Intermediary”

Circular 159 focuses on resolving the issue of confusion in the definitions of an intermediary with the help of examples.

Definition of intermediary
“Intermediary means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account.”
Primary requirements for intermediate service –
1. Minimum three parties
2.Two distinct supplies: There should be two distinct supplies in case of
provision of intermediary services;
(1) Main supply, between the two principals, which can be a supply of goods or
services or securities.
(2)An Ancillary supply, which is the service of facilitating or arranging the main supply
between the two principals. This ancillary supply is the supply of intermediary service,
and is clearly identifiable, and distinguished from the main supply.
A person involved in supply of main supply on principal to principal basis to another
person cannot be considered as a supplier of intermediary service.
3.Intermediary service provider to have the character of an agent, broker or any
other similar person.
4.Does not include a person who supplies such goods or services or both or
securities on his own account.
5 Sub-contracting for a service is not an intermediary service.
6 The specific provision of place of supply of ‘intermediary services’ under section 13
of the IGST Act shall be invoked only when either the location of supplier of intermediary
services or location of the recipient of intermediary services is outside India.

 

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158/14/2021 06-09-2021 CBIC issues clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/202 Till the time an independent functionality for extension of time limit for applying in REG-21 is developed on the GSTN portal. It may be noted that notification No.14/2021-Central Tax, dated 1st May, 2021, as amended, had, inter-alia, extended the date of filing of application for revocation of cancellation of registration till 30th June, 2021, where the due date of filing of application was
falling between 15th April, 2021 to 29th June, 2021.In view of the notification 34/2021 – Central dated 29th Aug 2021 issued by Govt now, where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 to 31st August, 2021, the time limit for filing of application for revocation of cancellation of registration is extended to 30th September, 2021.The benefit of said notification is extended to all the cases where cancellation of registration has been done under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act, 2017 and where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 to 31st August, 2021.It is further clarified that the benefit of notification would be applicable in those cases also where the application for revocation of cancellation of registration is either pending with the proper officer or has already been rejected by the proper officer or where taxpayer has not filed any appeal against the rejection or appeal against the rejection order is pending before appellate authorityDoubts have been raised whether the said notification has extended the due date in respect of initial period of 30 days for filing the application (in cases where registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of CGST Act, 2017) under sub-section (1) of section 30 of the CGST Act or whether the due date of filing applications for revocation of registration can be extended further for the period of 60 days (30 + 30) by the Joint Commissioner/ Additional Commissioner/ Commissioner, as the case may be, beyond the extended date of 30.09.2021(i) where the 30 days’ time limit falls between 1st March, 2020 to 31st December, 2020, there is no provision available to extend the said time period of 30 days under section 30 of the CGST Act. For such cases, pursuant to the said notification, the time limit to apply for revocation of cancellation of registration stands extended up to 30th September, 2021 only;
(ii) where the time period of 30 days since cancellation of registration has not lapsed as on 1st January, 2021 or where the registration has been cancelled on or after 1st January, 2021, the time limit for applying for revocation of cancellation of registration shall stand extended as follows:
(a) Where the time period of 90 days (initial 30 days and extension of 30 + 30 days) since cancellation of registration has elapsed by 31.08.2021, the time limit to apply for revocation of cancellation of registration stands extended upto 30th
September 2021, without any further extension of time by Joint Commissioner/ Additional Commissioner/ Commissioner.
(b) Where the time period of 60 days (and not 90 days) since cancellation of registration has elapsed by 31.08.2021, the time limit to apply for revocation of cancellation of registration stands extended upto 30th September 2021, with the
extension of timelines by another 30 days beyond 30.09.2021 by the Commissioner, on being satisfied, as per proviso to sub-section (1) of section 30 of the CGST Act
(c) Where the time period of 30 days (and not 60 days or 90 days) since cancellation of registration has elapsed by 31.08.2021, the time limit to apply for revocation of cancellation of registration stands extended upto 30th September 2021, with the extension of timelines by another 30 days beyond 30.09.2021 by the Joint/ Additional Commissioner and another 30 days by the Commissioner, on being satisfied, as per proviso to sub-section (1) of section 30 of the CGST Act
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157/13/2021 20-07-2021 CBIC issued clarification regarding extension of limitation under GST Law in terms of Supreme Court’s Order dated 27.04.2021. The Government has issued notificationsu/w 168A of CGST Act, 2017,
wherein the time limit for completion of various actions, by any authority or by any person,
under the CGST Act, which falls during the specified period, has been extended up to a
specific date, subject to some exceptions as specified in the said notifications. In this context,
various representations have been received seeking clarification regarding the cognizance for
extension of limitation in terms of Supreme Court Order dated 27.04.2021 in
Miscellaneous Application No. 665/2021 in SMW(C) No. 3/2020under the GST law. The
issues have been examined and following is clarified(i) The extension granted by SC order applies only to quasi-judicial and
judicial matters relating to petitions/ applications/ suits/ appeals/ all other proceedings. All
other proceedings should be understood in the nature of the earlier used expressions but can
be quasi-judicial proceedings. SC has stepped into to grant extensions
only with reference to judicial and quasi-judicial proceedings in the nature of appeals/ suits/
petitions etc. and has not extended it to every action or proceeding under the CGST Act.(ii) For the purpose of counting the period(s) of limitation for filing of appeals before any
appellate authority under the GST Law, the limitation stands extended till further orders as
ordered by the SC in Suo Motu Writ Petition (Civil) 3 of 2020 vide
order dated 27th April 2021. Thus, as on date, the Orders of the SC
apply to appeals, reviews, revisions etc., and not to original adjudication(iii) Various Orders and extensions passed by the SC would apply only
to acts and actions which are in nature of judicial, including quasi-judicial exercise of power
and discretion. Even under this category, SC, applies only to a list
which needs to be pursued within a time frame fixed by the respective statutes(iv) Wherever proceedings are pending, judicial or quasi-judicial which requires to be heard
and disposed off, cannot come to a standstill by virtue of these extension orders. Those cases
need to be adjudicated or disposed off either physically or through the virtual mode based on
the prevailing policies and practices besides instructions if any(v)The following actions such as scrutiny of returns, issuance of summons, search, enquiry
or investigations and even consequential arrest in accordance with GST law would not be
covered by the judgment of the Hon’ble Supreme Court(vi) The following actions such as scrutiny of returns, issuance of summons, search, enquiry
or investigations and even consequential arrest in accordance with GST law would not be
covered by the judgment of the SCIn other words, the extension of timelines granted by Supreme Court vide its
Order dated 27.04.2021 is applicable in respect of any appeal which is required to be filed
before Joint/ Additional Commissioner (Appeals), Commissioner (Appeals), Appellate
Authority for Advance Ruling, Tribunal and various courts against any quasi-judicial order or
where proceeding for revision or rectification of any order is required to be undertaken, and is
not applicable to any other proceedings under GST Laws
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156/12/2021 21-06-2021 Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020

“It is mandatory for companies having turnover above Rs. 500 Cr. to comply with dynamic B2C QR code from 1st Dec 2020. However no penal provisions if same is not complied till 30th Jun 2021, subject to conditions

Clarification with respect of applicability of dynamic Quick Response Code on B2C invoices and compliance of notification 14/2020

1) Invoices issued to UIN holders shall be considered as invoice issued to unregistered user and shall comply with dynamic QR Code requirement
2) Separate details of bank account & IFSC details are not required since UPI ID is linked to a bank account of the payee/person collecting money.
3) Where the payment is collected by some person, authorized by the supplier, the UPI ID of such person may be provided in the Dynamic QR Code, instead of UPI ID of the supplier
4) In case of supply of services to recipient located outside India but payment is received in foreign currency and place of supply is within India (i.e. services not considered as an export), QR code is not required since same cannot be used for payment
5) Where the invoice number is not available at the time of digital display of dynamic QR code say in case of over the counter sales and the invoice number and invoices are generated after receipt of payment, the unique order ID/ unique sales reference number, which is uniquely linked to the invoice issued for the said transaction, may be provided in the Dynamic QR Code for digital display, as long as the details of such unique order ID/ sales reference number linkage with the invoice are available on the processing system of the merchant/ supplier and the cross reference of such payment along with unique order ID/ sales reference number are also provided on the invoice.
6) In case of receipt of part payments by way of advance or adjustment using voucher or discount coupon before QR Code generation, the code may provide only the balance amount payable and details of total invoice value, cross reference of advance adjustment and remaining amount shall be provided in invoice”

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155/05/2021 17-06-2021 Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System Laterals/parts to be used solely or principally with sprinklers or drip irrigation system, which are classifiable under heading 8424, would attract a GST of 12%, even if supplied separately. However, any part of general use, which gets classified in a heading other than 8424, in terms of Section Note and Chapter Notes to HSN, shall attract GST as applicable to the respective heading i.e. 6% Pdf Icon
154/05/2021 17-06-2021 GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them It is re-iterated that guaranteeing of loans by Central or State Government for their undertaking or PSU is specifically exempt under entry No. 34A Pdf Icon
153/05/2021 17-06-2021 GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS In case the supply of service by way of milling of wheat into flour or of paddy into rice, is not eligible for exemption under Sl. No. 3 A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 for the reason that value of goods supply in such a composite supply exceeds 25%, then the applicable GST rate would be 5% if such composite supply is provided to a registered person, being a job work service (entry No. 26 of notification No. 11/2017- Central Tax (Rate) dated 28.06.2017). Combined reading of the definition of job-work [section 2(68), 2(94), 22, 24, 25 and section 51] makes it clear that a person registered only for the purpose of deduction of tax under section 51 of the CGST Act is also a registered person for the purposes of the said entry No. 26, and thus said supply to such person is also entitled for 5% rate. Pdf Icon
152/05/2021 17-06-2021 Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis Works contract service provided by way of construction such as of rope way shall fall under entry at sl. No. 3(xii) of notification 11/2017-(CTR) and attract GST at the rate of 18%. Pdf Icon
151/05/2021 17-06-2021 Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)

(i) GST is exempt on services provided by Central or State Boards ( including the boards such as NBE) by way of conduct of examination for the students, including conduct of entrance examination for admission to educational institution [under S. No. 66 (aa) of notif No. 12/2017-CT(R)].

(ii) GST is also exempt on input services relating to admission to, or conduct of examination, such as online testing service, result publication, printing of notification for examination, admit card and questions papers etc, when provided to such Boards [under S. No. 66 (b) (iv) of notif No. 12/2017- CT(R)].

(iii) GST at the rate of 18% applies to other services provided by such Boards,namely of providing accreditation to an institution or to a professional (accreditation fee or registration fee such as fee for FMGE screening test ) so as to authorise them to provide their respective services.

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150/05/2021 17-06-2021 Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).

GST is exempt on service, falling under heading 9967 (service code), by way of access to a road or a bridge on payment of annuity [entry 23A of notification No. 12/2017-Central Tax].

Entry 23A of notification No. 12/2017-CT(R) does not exempt GST on the annuity (deferred payments) paid for construction of roads

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149/05/2021 17-06-2021 Clarification issued on applicability of GST on supply of food in Anganwadis and Schools

It is clarified that services provided to an educational institution by way of serving of food ( catering including mid- day meals) is exempt from levy of GST irrespective of its funding from government grants or corporate donations [under said entry 66 (b)(ii)].

Educational institutions as defined in the notification include aganwadi. Hence, serving of food to anganwadi shall also be covered by said exemption, whether sponsored by government or through donation from corporates.

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148/04/2021 18-05-2021 Prescribes Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017.

1) In order to ensure uniformity in the implementation of the provisions of section 30 & rule 23, till the time an independent functionality for extension of time limit for applying in GST REG-21 is developed on the GSTN portal, the Board, hereby provides the following guidelines for implementation of the provision for extension of time limit for applying for revocation of cancellation of registration under the said section and rule.

2) Any registered person whose registration is cancelled by the proper officer on his own motion, may apply to such officer in REG-21, for revocation of cancellation of registration within 30 days from the date of service of the cancellation order

3) Where a person applies for revocation of cancellation of registration beyond a period of 30 days from the date of service of the order of cancellation of registration but within 90 days of such date, the said person may request, through letter or e-mail, for extension of time limit to apply for revocation of cancellation of registration to the proper officer by providing the grounds on which such extension is sought.

4) The Joint/Additional Commissioner, on sufficient cause being shown and for reasons to be recorded in writing, may extend the time limit to apply for revocation of cancellation of registration. However, in case the concerned Joint/Additional Commissioner, is not satisfied with the grounds on which such extension is sought, an opportunity of personal hearing may be granted to the person before taking decision in the matter. In case of rejection of the request for the extension of time limit, the grounds for such rejection may be communicated to the person concerned, through the proper officer.

5) On receipt of the decision of the Joint/Additional Commissioner on request for extension of time limit for applying for revocation of cancellation of registration, the proper officer shall process the application for revocation of cancellation of registration according to the law and procedure laid down in this regard.

6) The circular shall cease to have effect once the independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal.

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147/02/2021 12-03-2021 CBIC issued clarifications on refund related issues

Clarification 1

Certain supplies of goods have been notified as deemed exports vide notification No. 48/2017-Central Tax. Further, the third proviso to rule 89(1) of the CGST Rules allows either the recipient or the supplier to apply for a refund of tax paid on such deemed export supplies.

Clarification 2 :
Para 26 of Circular No. 125/44/2019-GST dated 18th November 2019 gave a clarification in relation to cases where taxpayers had inadvertently entered the details of export of services or zero-rated supplies to a Special Economic Zone Unit/Developer in table 3.1(a)
instead of table 3.1(b) of FORM GSTR-3B of the 01.07.2017 to 30.06.2019 and were unable to claim
refund of the integrated tax paid on the same through FORM GST RFD-01A. This was
because of a validation check placed on the common portal which prevented the value of refund
of integrated tax/cess in FORM GST RFD-01A from being more than the amount of integrated
tax/cess declared in table 3.1(b) of FORM GSTR-3B. The said Circular clarified that for the
tax periods from 01.07.2017 to 30.06.2019, such registered persons shall be allowed to file the
refund application in FORM GST RFD-01A on the common portal subject to the condition
that the amount of refund of integrated tax/cess claimed shall not be more than the aggregate
amount of integrated tax/cess mentioned in the tables 3.1(a), 3.1(b) and 3.1(c) of FORM
GSTR-3B filed for the corresponding tax period.

 

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146/02/2021 23-02-2021 CBIC has clarified list of parameters which shall be captured in Dynamic QR Code issued on B2C invoice

A – Requirement of adding QR code is not applicable to an invoice where supplier of taxable service is

B – Following parameters shall be part of QR Code added on B2C Invoice
Further, Dynamic QR Code should be such that it can be scanned to make a digital payment

C. Where the QR Code is not added on the invoice but the supplier makes available to customers an electronic mode of payment like UPI Collect, UPI Intent, or similar other modes of payment, through mobile applications or computer-based applications and the details of the merchant and the transaction are displayed/ captured.

Dynamic QR Code on B2C invoices are not mandatory for pre-paid invoices

D. The provisions of the notification shall apply to each supplier/registered person separately, if such person is liable to issue invoices with Dynamic QR Code for B2C supplies as per the said notification. In case, the supplier is making supply through the Ecommerce portal or application, and the said supplier gives cross references of the payment received in respect of the said supply on the invoice, then such
invoices would be deemed to have complied with the requirements of Dynamic QR Code. In cases other than pre-paid supply i.e. where payment is made after generation / issuance of invoice, the supplier shall provide Dynamic QR Code on the invoice.

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145/01/2021 11-02-2021 CBIC issued Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations where significant deviation/anomalies are noticed between GSTR 3B and 1 or GSTR 3B and 2B

Standard Operating Procedure issued for implementation of Notification 94/2020.

Notification 94/2020 authorizes immediate suspension of GST registration where significant deviation/anomalies are noticed between GSTR 3B and 1 or GSTR 3B and 2B, indicating contravention of the provisions of the Act or the rules.

Intimation of suspension is provided in FORM REG 31 Electronically.

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144/14/2020 15-12-2020 CBIC waived recording of UIN on invoices pertaining to refund claim from Apr 20 to Mar 21 CBIC waived recording of UIN on invoices pertaining to refund claim from Apr 20 to Mar 21, subject to the condition that copies of such invoices are attested
by the authorized representative of such UIN entity and submitted to the jurisdictional officerThis waiver was available till Mar 20, however with circular 144/14/2020 it is further extended to Mar 21Recording of UIN on invoices does not impact liability of supplier but would have enabled recipient i.e. Foreign Diplomatic Missions/Consulates/UN Organizations to claim refund of the taxes paid by them
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143/13/2020 10-11-2020 Provisions relating to Quarterly Return Monthly Payment Scheme Notification 81/2020 to 85/2020 on QRMP – Quarterly Return Monthly Payment Scheme is duly summarised Pdf Icon
142/12/2020 09-10-2020 CBIC has clarified that taxpayers shall reconcile the cumalative ITC availed in GSTR 3B for the period Feb 20 to Aug 20 with ITC available in GSTR 2A till due date of GSTR 1 for the month of September, and reverse the excess credit in GSTR 3B of September Cumalative credit claimed during Feb 20 to Aug 20 shall be reconciled with ITC available in GSTR 2A till due date of GSTR 1 of September 2020, any credit in excess credit shall be reversed in GSTR 3B of September 2020 Pdf Icon
141/2020 24-06-2020 Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19 With regards to extensions and relief provided through Notification 51/2020 to 54/2020
Post specified dates interest @18% will be applicable
If not filed within specified dates late fees shall be applicable from original due date
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140/2020 10-06-2020 Clarification in respect of levy of GST on Director’s Remuneration The remuneration paid to independent directors who are not employees of the company, is taxable in hands of the company, on reverse charge basis
But Director who is employee of the company
a) To whom Remuneration is paid as salary and TDS deducted in income tax as per section 192 (TDS on salary) GST is not applicable to the company
b) To whom Remuneration is paid as amount other than salaries and TDS deducted in income tax as per section 194 J (TDS on professional fees)Company will liable to discharge GST on reverse charge basis.
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139/2020 10-06-2020 Clarification on Refund Related Issues ITC availed on the invoices /documents relating to imports , ISD invoices and invoices related to liable to reverse charge (RCM invoices)
Reflection on those invoices are not mandatory in GSTR 2A for claiming refund of accumulated ITC.For other invoices the refund of accumulated ITC shall be restricted to those invoices which are uploaded by supplier in GSTR 1 and reflected in GSTR 2A.
If invoices are not reflected in GSTR 2A no refund will be allowed.Accumulated ITC means: accumulation of rate of tax on purchase higher than the rate of tax of outward supply ( other than nil rated or fully exempted)
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138/2020 06-05-2020 Seeks to clarify ‘issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws’ Circular No.138/08/2020-GST, dated 06.05.2020 had been issued to clarify doubts regarding relief measures taken by the Government for facilitating taxpayers in meeting the compliance requirements under various provisions of the Central Goods and Services Tax Act
1) The time limit required for obtaining registration by the IRP/RP in terms of special procedure prescribed vide
notification No. 11/2020 – Central Tax dated 21.03.2020 has been extended. It is within thirty days of the appointment of the IRP/RP or by 30th June, 2020, whichever is later.
2) It is also it is clarified that IRP/RP would not be required to take a fresh registration in those cases where statements in FORM GSTR-1 and GSTR-3B, for all the tax periods prior to the appointment of IRP/RP, have been furnished under the registration of Corporate Debtor (earlier GSTIN)
3) i. In cases where the RP is not the same as IRP, or in cases where a different IRP/RP is appointed midway during the insolvency process, the change in the GST system may be carried out by an amendment in the
registration form. Changing the authorized signatory is a non- core amendment and
does not require approval of tax officer. However, if the previous authorized signatory does not share the credentials with his successor, then the newly appointed person can get his details added through the Jurisdictional authority as Primary authorized signatory.
ii. The new registration by IRP/RP shall be required only once, and in case of any change in IRP/RP after initial appointment under IBC, it would be deemed to be change of authorized signatory and it would not be considered as a distinct person on every such change after initial appointment.
Accordingly, it is clarified that such a change would need only change of authorized signatory which can be done by the authorized signatory of the Company who can add IRP /RP as new authorized signatory or failing that it can be added by the concerned jurisdictional officer on request by IRP/RP
4) The requirement of exporting the goods by the merchant exporter within 90 days from the date of issue of tax invoice by the registered supplier gets extended to 30th June, 2020, provided the completion of such 90 days period falls within 20.03.2020 to 29.06.2020
5) The due date of furnishing of FORM GST ITC-04 for the quarter ending March, 2020 stands extended up to 30.06.2020
(due date of ITC 04 is further extended to 31st August 2020 since Notification 55/2020 has extended dates metioned in 35/2020 to which this clarification pertain)
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137/2020 13-04-2020 Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued – Reg Circular No.136/06/2020-GST, dated 03.04.2020 had been issued to clarify doubts regarding relief measures taken by the Government for facilitating taxpayers in meeting the compliance requirements under various provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”) on account of the measures taken to prevent the spread of Novel Corona Virus (COVID-19). 1) In case GST is paid by the supplier on advances received for a future event which got cancelled subsequently and for which invoice is issued before supply of service, the supplier is required to issue a “credit note” in terms of section 34 of the CGST Act. He shall declare the details of such credit notes in the return for the month during which such credit note has been issued. However, in cases where there is no output liability against which a credit note can be adjusted, registered persons may proceed to file a claim under “Excess payment of tax, if any” through FORM GST RFD-01. 2) In case GST is paid by the supplier on advances received for an event which got cancelled subsequently and for which no invoice has been issued in terms of section 31 (2) of the CGST Act, he is required to issue a “refund voucher” in terms of section 31 (3) (e) of the CGST Act read with rule 51 of the CGST Rules. The taxpayer can apply for refund of GST paid on such advances by filing FORM GST RFD-01 under the category “Refund of excess payment of tax”. 3) In case where the goods supplied by a supplier are returned by the recipient and where tax invoice had been issued, the supplier is required to issue a “credit note” He shall declare the details of such credit notes in the return for the month during which such credit note has been issued. The tax liability shal be adjusted in the return subject to conditions of section 34 However, in cases where there is no output liability against which a credit note can be adjusted, registered persons may proceed to file a claim under “Excess payment of tax, if any” through FORM GST RFD-01. 4)Iin terms of Notification No. 35/2020-Central Tax, time limit for filing of LUT for the year 2020-21 shall stand extended to 30.06.2020 and the taxpayer can continue to make the supply without payment of tax under LUT provided that the FORM GST RFD-11 for 2020-21 is furnished on or before 30.06.2020. Taxpayers may quote the reference no of the LUT for the year 2019-20 in the relevant documents 5) The due date for furnishing FORM GSTR-7 along with deposit of tax deducted for the said period has also been extended till 30.06.2020 and no interest under section 50 shall be leviable if tax deducted is deposited by 30.06.2020. 6) The due date for filing an application for refund has also been extended till 30.06.2020 Pdf Icon
136/2020 03-04-2020 Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) – Reg Various issues w.r.t notification 30/2020 to 35/2020 are observed and clarified below
1) Measures taken for composition taxpayers
CMP-08 for Mar 2020 extended till 7th July 2020
GSSTR4 for FY 19-20 extended till 15th July 2020
Intimation under CMP 08 extended till 30th June 2020
ITC 03 extended till 31st July 2020
2) GSTR 3B due date is not extended only interest is waived for tax payers below 5 Cr. and reduced @ 9% upto 5 Cr/
and such other clarifications are issued
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135/2020 31-03-2020 Circular on Clarification on refund related issues – Reg 1) Restriction on Bunching of refund claims across Financial Years is removed via this circular
2) Refund being allowed on inverted duty structure under section 54(3)(ii) of the CGST Act, where the credit has accumulated due to rate of tax on inputs being higher than rate of tax on output. There were certain situations in trading of goods where the rate of tax at the time of purchase of goods were higher say 18% but the same was reduced to 12% through tax rate reduction by the time of sale. Such cases also claimed under inverted duty structure since the rate of tax on input is higher than rate of tax on output. However, CBEC through this circular 135/05/2020 has disallowed such cases to be considered for inverted duty structure therefore refund will not be available for such cases.
3) Till now the refund was paid in cash. Now with insertion of Notification 16/2020 and clarification through this circular, refund will be paid in proportion to the respective original mode of payment (other than zero rated supplies and deemed exports)
4) Basis this circular, the refund on accumulated ITC shall be restricted to the invoices uploaded through GSTR1 and reflecting in 2A
5) Application for refund should also include HSN/SAC code which is mentioned on the inward invoices. In cases where supplier is not mandated to quote HSN/SAC code in respect of such an invoice, the same may not be required to be given in refund application
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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?
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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
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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.
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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. “

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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.

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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.
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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.
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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/
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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
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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
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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
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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
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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
81/2018 31-12-2018 Seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals. Seeks to clarify that “laterals of sprinklers” and “sprinklers irrigation system” is also covered by the HSN 8424 under sl no 195B and taxed @12% Pdf Icon
80/2018 31-12-2018 Clarification regarding GST rates & classification (goods) Detailed clarification on GST rates and classification for various items that have been trade concerns for quite some time Pdf Icon
79/2018 31-12-2018 Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019. Clarification on refund related issues Pdf Icon
78/2018 31-12-2018 Clarification when exporter outsources portion of services contract to a vendor outside India Clarification when exporter outsources portion of services contract to a vendor outside India Pdf Icon
77/2018 31-12-2018 Denial of composition option by tax authorities and effective date thereof The rule lays down the procedure for withdrawal from the composition scheme
by a taxpayer who intends to withdraw from the said scheme and also the procedure for
denial of option to the taxpayer to pay tax under the said scheme where he has contravened
the provisions of the CGST Act or the CGST Rules.
It is also clarified through the circular that the effective date of cancellation of registration under Composition scheme will depend on Form filed -CMP-04(Application for opting out of scheme) or CMP-06(Reply to show cause notice on why not to opt out)
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76/2018 31-12-2018 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
Corrigendum
Clarification on various provisions such as TDS, TCS, Penalty and supply by Government Pdf Icon
75/2018 27-12-2018 Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture The procedure for reimbursement of central tax and the Central Government’s share of integrated tax paid on purchase of certain raw food items for distributing free food to general public by charitable/religious institutions is detailed in the circular. Pdf Icon
74/2018 05-11-2018 Circular clarifying collection of tax at source by Tea Board of India. Clarification on Tea board of India is the e-commerce operator collecting TCS at the notified rate from (a) sellers on net value of goods supplied and (b) auctioneers on the net value of supply (i.e brokerage) Pdf Icon
73/2018 05-11-2018 Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent. In the context of del-credere agent, He will be classifed as agent under para 3 of schedule I of CGST Act or not, depending on whether the invoice is issued by DCA himself or by the supplier. Pdf Icon
72/2018 26-10-2018 Circular to clarify the procedure in respect of return of time expired drugs or medicines Return of time expired goods to be treated as fresh supply and be done by issue of credit note- Pdf Icon
71/2018 26-10-2018 Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor Action must be taken when excess credit is distributed by ISD and the amount to be deposited as advance tax by casual taxable person is clarified. Pdf Icon
70/2018 26-10-2018 Clarification on certain issues related to refund. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019. Refund claim after issuance of deficiency memo and re-credit of electronic credit ledger, GST refund in case of exporters receiving captial goods under EPCG has been clarified. Pdf Icon
69/2018 26-10-2018 Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 A clarification is issued regarding the procedure to follow while applying in REG-16 for cancellation of GST registration by a taxpayer- cases when form can be used, time period and GSTR-10. Pdf Icon
68/2018 05-10-2018 Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017 A clarification was issued stating that, the UN and specified international organizations, foreign diplomatic missions or consular posts in India, or diplomatic agents or career consular officers posted therein, having being specified under section 55 of the CGST Act, 2017, are entitled to a refund of Compensation Cess payable on intra and inter-state supply of goods or services or both received by them. Pdf Icon
67/2018 28-09-2018 Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated 14.09.2018 – reg Guidelines for deductions and deposits of TDS by the DDO under GST have been modified. Pdf Icon
66/2018 26-09-2018 GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts Residential programmes or camps,where a fee is charged includes cost of lodging and boarding are exempt under GST, as long as the primary and predominant activity, objective of such programmes and camps are advancement of religion, spirituality or yoga by religious and charitable trusts. Pdf Icon
65/2018 14-09-2018 Guidelines for Deductions and Deposits of TDS by the DDO under GST

The process of deduction and deposit of TDS, the DDO can follow any of the following two options :

i. Individual Bill-wise deduction and its deposit to the Government by DDO

ii. Bunching of deductions and its deposit by DDO

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64/2018 14-09-2018 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 Clarified that if a consignment of goods is accompanied with an invoice or any other specified document and an e-way bill then the proceedings may not be initiated in the following situations Pdf Icon
63/2018 14-09-2018 Clarification regarding processing of refund claims filed by UIN entitles The delay in the refund claims filed by the UIN entities has been clarified. Refund processing officers can ask for the statement of invoices and hard copies of those in order to determine the eligibility for grant of refund in accordance with the reciprocity letter issued by MEA. Pdf Icon
62/2018 12-09-2018 Levy of GST on Priority Sector Lending Certificate-reg. GST will be levied on the Priority Sector Lending Certificates for the period of 1st Jul 2017 to 27th May 2018 at the rate of 18%. Pdf Icon
61/2018 04-09-2018 E-way bill in case of storing of goods in godown of transporter. Place of business now also includes a warehouse or any other place where a taxable person stores in goods, supplies or receives goods or services or both. Pdf Icon
60/2018 04-09-2018 Processing of refund applications filed by Canteen Stores Department (CSD). It is clarified that CSD will apply for the refund with the central/ state authorities to whom CSD has been assigned. Pdf Icon
59/2018 04-09-2018 Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019. Circular clarifies all the provisions of GST law related to refund of taxes like submission of invoices of refund, system validations for refund processing. Pdf Icon
58/2018 04-09-2018 Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. It’s clarified that the taxpayers will reverse the wrongly availed CENVAT credit under the existing law and inadmissible credit through table 4B(2) of GSTR 3B. Penalty and interest will be applicable thereof. Pdf Icon
57/2018 04-09-2018 Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. Here its Clarifying the scope and ambit of agent-principal relationship under GST Pdf Icon
56/2018 24-08-2018 Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics The input tax credit on account of inverted duty structure lying in the balance after payment of GST for the month of July (on the purchases made on or before the 31st July, 2018) shall lapse. Adding to it, the ITC on the zero rated supplies will shall not lapse. Pdf Icon
55/2018 10-08-2018 Taxability of services provided by Industrial Training Institutes (ITI) . The services provided by private ITIs in respect of designated trades notified under apprenticeship act, 1961 are exempt. These services also include the conduct of examination against entrance fee and also, admission to or conduct of the examination. Pdf Icon
54/2018 09-08-2018 Circular No. 54/28/2018-GST dated 09.08.2018 i.r.o. classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate. Fertilizers supplied for use in the manufacturing of other complex fertilizers for agricultural use (soil or crop fertilizers), will attract 5% IGST. Pdf Icon
53/2018 09-08-2018 Circular No. 53/27/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products GST will be payable by the oil refineries on the value of net quantity of petroleum gases retained for the manufacture of petrochemical and chemical products. Pdf Icon
52/2018 09-08-2018 Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services. Fortified toned milk attracts NIL rate of GST. Refined beet and cane sugar attract 5 % of GST.
Treated (modified) tamarind kernel powder and plain (unmodified) tamarind kernel powder both attracts 5% GST.
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51/2018 31-07-2018 Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM) Here – Services provided by PSPs to the state governments by way of transportation of patients against consideration in the form of the fee is exempt if Pdf Icon
50/2018 31-07-2018 Seeks to withdraw Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–CT dated 31.03.2018 – reg. Seeks to withdraw Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 Pdf Icon
49/2018 21-06-2018 Seeks to modify Circular No. 41/15/2018-GST The hard copies of the notices issued in the specified FORMS by a tax authority may be shown as proof of initiation of action by a tax authority by the transporter/registered person to another tax authority as and when required. Pdf Icon
48/2018 14-06-2018 Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers Pdf Icon
47/2018 08-06-2018 Clarifications of certain issues under GST Clarifications of certain issues under GST Pdf Icon
46/2018 06-06-2018 Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding The duty credit scrips attract Nil GST Pdf Icon
45/2018 30-05-2018 Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019.
Corrigendum. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019
If capital goods are imported by availing the benefit of Notification No. 78/2017-Customs dated 13.10.2017 or 79/2017-Customs dated 13.10.2017 and the goods are manufactured and supplied to an Exporter, the restriction of not availing the benefit of the notifications does not apply to such inward supplies of an exporter. Pdf Icon
44/2018 02-05-2018 Issue related to taxability of ‘tenancy rights’ under GST- Regarding. Transfer of ‘tenancy rights will be considered as supply under GST and consideration for this will be taxable. Renting of residential dwelling will still be exempt. Pdf Icon
43/2018 13-04-2018 Clarifying the issues arising in refund to UIN. Filing of refund by UIN agencies on a quarterly basis will be in FORM RFD-10 along with a statement of inward invoices in FORM GSTR-11. This will have to be manually filled in the printable version unless notified otherwise. Pdf Icon
42/2018 13-04-2018 Clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit. If CENVAT credit is claimed wrongly or carried forward wrongly and no recovery is done so far under the existing law, the same shall be recovered as an arrear of tax under the CGST act. Pdf Icon
41/2018 13-04-2018 Clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. The government has notified the following forms with regard to Inspection, Verification and Detention of goods in transit.
Form Name Purpose
GST MOV-01 Statement of owner, driver or person in charge of the vehicle
GST MOV-02 Order for physical verification and inspection of goods, conveyance or documents
GST MOV-03 Order for extension of time beyond 3 days for inspection
GST MOV-04 Physical verification report
GST MOV-05 Release order
GST MOV-06 Order of detention
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40/2018 31-07-2018 Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg. LUT shall be said to have been accepted as soon as an acknowledgement for the same is received. Pdf Icon
39/2018 03-04-2018 Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg. When the taxpayer makes a genuine attempt to file any returns and cannot complete the filing due to an IT related problem, IT Grievance Redressal Committee has now got the right to approve and recommend the GSTN the steps to be taken to redress the problem and state the procedures to be followed. Pdf Icon
38/2018 26-03-2018 Clarifications on issues related to Job Work FORM GST ITC-04 is the intimation under the CGST act. Job worker is liable to pay GST on the supply of job work services. If he is not registered, RCM will apply. Pdf Icon
37/2018 15-03-2018 Clarifications on exports related refund issues. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019. 1. No refund of input tax credit shall be allowed in cases where the supplier of goods or services or both avails any drawback in respect of the central tax.
2. A rectification of details of an invoice / shipping bill / bill of export in Table 6A or Table 6B of FORM GSTR-1, can be done in Table 9 of FORM GSTR-1.
3. when a fresh refund application has to be made, it will have to be made in FORM GST RFD-01A.
4. Refund claims can be made for sucessive months or quarters. However, clubbing refund for different financail years is not possible.
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36/2018 13-03-2018 Processing of refund application for UIN entities Eligible persons can apply for the grant of the Unique Identification number (UIN) electronically by filling FORM GST REG-13. Multiple UIN is possible. These entities are required to file details of inward supplies in FORM GSTR-11. Pdf Icon
35/2018 05-03-2018 Clarification regarding taxable services provided by the member of the Joint Venture(JV) to the JV and vice versa and inter se between the members of the JV Clarified that an unincorporated association or a body of persons, and a member are distinct persons.Thus GST will be applicable on services provided by the member of the Joint Venture(JV) to the JV and vice versa and inter se between the members of the JV. Pdf Icon
34/2018 01-03-2018 Clarification regarding GST in respect of certain services. Bus body building activity is a composite supply and the classification of it as goods or service will depend on what is the principal activity. Pdf Icon
33/2018 23-02-2018 Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg.. In cases where show cause notice has been issued in relation to CENVAT credit/blocked credit and such credit is not available as per an order, this credit cannot be utilized by a registered taxable person to pay tax. Pdf Icon
32/2018 12-02-2018 Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting. Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting. Pdf Icon
31/2018 09-02-2018 Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017. Hostel accommodation services do not fall within the ambit of charitable activities and hence are taxable. (If the declared tariff is less than Rs. 1000/-day, it is exempt. Any fee/penalty paid by in the Consumer Disputes Redressal Commissions will not attract GST. Pdf Icon
30/2018 25-01-2018 GST dated 25.01.2018 clarification regarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 . Goods supplied as per this list to railways will be taxed at 5% GST with no refund of unutilized input tax credit. Other goods will attract the general GST rate even if supplied to the railways. Pdf Icon
29/2018 25-01-2018 GST dated 25.01.2018 seeks to clarify applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol. GST will be payable by the refinery on the value of the net quantity of polybutylene feedstock and liquefied petroleum gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl Para Cresol. Pdf Icon
28/2018 08-01-2018 Clarifications regarding GST on College Hostel Mess Fees Services provided by an educational institution by themselves or through others in connection to supply of food or drink in a mess or canteen to its students or staff will be taxable at 5% without Input Tax Credit. Pdf Icon
27/2018 04-01-2018 Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, home stays, printing, legal services etc. In cases of accommodation services, GST will be payable on the actual amount charged and not on declared/published tariff. Thie highest declared/published tariff is used only to determine the GST rate. The declared/published tariff does not include taxes.
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26/2017 29-12-2017 Filing of returns under GST Filing of returns under GST Pdf Icon
25/2017 21-12-2017 Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling Pdf Icon
24/2017 21-12-2017 Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019. Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger. Pdf Icon
23/2017 21-12-2017 Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc Pdf Icon
22/2017 21-12-2017 Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries Pdf Icon
21/2017 22-11-2017 GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]. GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]. Pdf Icon
20/2017 22-11-2017 GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols. GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols. Pdf Icon
19/2017 20-11-2017 Clarification on taxability of custom milling of paddy. Pdf Icon
18/2017 16-11-2017 Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics. Pdf Icon
17/2017 15-11-2017 Manual filing and processing of refund claims in respect of zero-rated supplies. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019. Pdf Icon
16/2017 15-11-2017 Clarifications regarding applicability of GST and availability of ITC in respect of certain services. Pdf Icon
15/2017 06-11-2017 Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively. Pdf Icon
14/2017 06-11-2017 Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit . Pdf Icon
13/2017 27-10-2017 Clarification of classification of cut pieces of fabric under GST Pdf Icon
12/2017 26-10-2017 Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]. Pdf Icon
11/2017 20-10-2017 Clarification on taxability of printing contracts Pdf Icon
10/2017 18-10-2017 Clarification on movement of goods on approval basis Pdf Icon
9/2017 18-10-2017 Authorized officer for enrollment of Goods and Services Tax Practitioner Pdf Icon
8/2017 04-10-2017 Clarification on issues related to furnishing of Bond/LUT for exports Pdf Icon
7/2017 01-09-2017 System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding Pdf Icon
6/2017 27-08-2017 CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery Pdf Icon
5/2017 11-08-2017 Circular on Bond/LUT in case of exports without payment of integrated tax Pdf Icon
4/2017 07-07-2017