Due Dates for filing of Form GSTR-9 and Form GSTR-9C further extended to 30-09-2020 for FY 2018-19.
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Recent Updates

CBIC - CGST Notification issued on 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.

CBIC - CGST Circular issued on 06/05/2020

 

Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws.

CBIC - CGST Notifications issued on 05/05/2020

 

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CBIC – LUT for 2020-21 to be filed by 30/06/2020 and till then LUT filed for 2019-20 is valid

 

The time limit to furnish such LUT for FY 2020-21 is extended from 31st March 2020 till 30th June 2020.

CBIC - CGST Notification issued on 28/04/2020

 

Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017.

IT Tax Audit - Reporting of Details of expenditure of entities registered or not registered under the GST deferred

 

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CBIC - CGST / IGST Notifications and Circulars issued between 23/03/2020 and 13/04/2020

 

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CGST Circular issued on 18/03/2020

 

To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.

CGST Notification issued on 16/03/2020

 

Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C.

GST Council Meeting on 14/03/2020

 

The GST Council has in the meeting held on March 14, 2020 recommended changes in GST Rates on certain goods and services besides changes in law / procedures.

CGST Notification issued on 02/03/2020

 

seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery".

CGST (Rate) Notification issued on 21/02/2020

 

Seeks to amend notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.

CBIC - Removal of Difficulty Order issued on 07/02/2020

 

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases.

CGST Notification issued on 03/02/2020

 

Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.

Union Budget 2020 - GST Proposals - February 1, 2020

CBIC - CGST Notification issued on 01/01/2020

 

 Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.

Seeks to make amendment (2020) to CGST Rules.

 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 - IGST Notification issued on 01/01/2020

 

Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST 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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