Due date for filing of Annual Return – GSTR 9, 9A and 9C extended to 30-08-2019
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Recent Updates

CBIC - CGST Notification issued on 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.

CBIC - Press Release issued on 27/07/2019

 

Regarding decisions approved by the GST Council in its 36th meeting held on 27.07.2019 via video conference.

CBIC - Press Release issued on 23/07/2019

 

Clarification in respect of goods taken out of India for exhibition or on consignment basis for export promotion.

CBIC - CGST Circular issued on 22/07/2019

 

Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.

CBIC - Central Tax Notification issued on 18/07/2019

 

 Seeks to carry out changes in the CGST Rules, 2017.

 Seeks to extend the last date for furnishing FORM GST CMP-08.

CBIC - CGST Circular issued on 18/07/2019

 

 which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).

 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.

CBIC - MSME Sector FAQ

CBIC - Central Tax (Rate) Notification issued on 29/06/2019

 

Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.

CBIC - Integrated Tax (Rate) Notification issued on 29/06/2019

 

 Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.

 Seeks to exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist.

CBIC - Union Territory tax (rate) Notification issued on 29/06/2019

 

Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.

CBIC - Compensation Cess (Rate) Notification issued on 29/06/2019

 

Exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist.

CBIC - CGST Circular issued on 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.

CBIC - CGST Notification issued on 28/06/2019

 

 Seeks to extend the due date of filing returns in FORM GSTR-7.

 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.

 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.

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

 Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).

 Seeks to carry out changes in the CGST Rules, 2017.

 Seeks to extend the due date for furnishing the declaration FORM GST ITC-04.

CBIC - CGST Circular issued on 28/06/2019

 

 Clarification regarding applicability of GST on additional / penal interest – reg.

 Clarification regarding determination of place of supply in certain cases – reg.

 Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.

 Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.

CBIC - Removal of Difficulty Orders issued on 28/06/2019

 

Seeks to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Central Goods and Services Tax Act, 2017.

 

 

 

Recent Advance Ruling

Gujarat AAR - Interest charged by Del Credere agent on loan exempt since charging of interest is not in relation to an underlying supply of goods.

 

Receipt of interest on loan extended by the Del Credere Agent is covered under Serial No. 27 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and hence exempt since the applicant does not supply any goods and the interest charged is not for delayed payment of consideration of any underlying supply.

West Bengal AAR - Sika Block Joining Mortar, being a non-refractory surfacing preparations, is classified under tariff item 3214.90.90

 

Sika Block Joining Mortar’, a ready to use grey cement based water resistant mortar for fixing AAC blocks, fly ash bricks etc and is a bonding compound used for joining masonry units like AAC blocks and fly ash bricks. It is a powder made pasty before use by adding water, and it hardens after application, enabling joining of the masonry units. It is applied with a trowel after cleaning the surface. After discussing the relative merits of classification under the rival entries the product Sika Block Joining Mortar, being a non-refractory surfacing preparations, was held to be classified under tariff item 3214.90.90 based on the general characteristics of such products as per the Explanatory Notes of the Tariff entries.

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