Due date for filing of Annual Return – GSTR 9, 9A and 9C extended to 30-11-2019
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Recent Updates

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

 

 Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.

Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force.

 Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 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.

CBIC - Removal of Difficulty Order issued on 26/08/2019

 

seeks to remove difficulties regarding filing of Annual returns by extending the due date for filing of Annual return / Reconciliation Statement for the Financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 30th November, 2019.

CBIC - CGST Notification issued on 21/08/2019

 

Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.

CBIC - CGST Notification issued on 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.

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.

 

 

 

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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