Due Dates for filing of Form GSTR-9 and Form GSTR-9C extended to 31-01-2020 for FY 2017-18.
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Greetings!

CBIC - Central Tax Notification issued on 01/01/2020

S.No.

Notification No.

Date

Subject

1.

01/2020 – Central Tax

01/01/2020

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

2.

02/2020 – Central Tax

01/01/2020

Seeks to make amendment (2020) to CGST Rules.

3.

032020 – 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

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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

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Date : 02/01/2020

 

CBIC - CGST (Rate) Notification issued on 30/12/2019

Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.

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CBIC - IGST (Rate) Notification issued on 30/12/2019

Seeks to further amend notification No. 01/2017-Integrated Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.

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CBIC - UTGST (Rate) Notification issued on 30/12/2019

Seeks to further amend notification No. 01/2017-Union Territory Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.

Click to view / download Notification

Date : 31/12/2019

CBIC - Central Tax Notification issued on 26/12/2019

S.No.

Notification No.

Date

Subject

1.

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.

2.

75/2019 – Central Tax

26/12/2019

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

3.

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.

4.

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.

5.

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.

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CBIC - Removal of Difficulty Order issued on 26/12/2019

Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31.03.2020.

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Date : 27/12/2019

CBIC - CGST Circular issued on 24/12/2019

Standard Operating Procedure to be followed in case of non-filers of returns – reg.

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CBIC - CGST Notification issued on 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.

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Date : 25/12/2019

CBIC - CGST Circular issued on 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.

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Date : 24/12/2019

GST Council Meeting on 18/12/2019

The GST Council has in the meeting held on December 18, 2019 recommended changes in GST Rates on certain goods and services besides changes in law / procedures.

Here are the highlights:

(I) GST rate on Goods / Services

(1) The GST Council approved single of rate GST on sale of State run and State Authorised lottery 28% with effect from 01/03/2020.

(2) GST Rate of tax of 18% on Woven and Non-Woven Bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods including Flexible Intermediate Bulk Containers (FIBC) ( HS code 3923/6305 – with effect from 01/01/2020

(3) The percentage of ownership of Central or State Government of the specified entities is reduced to 20% from 50% for exemption on upfront amount payable for long term lease of industrial/ financial infrastructure plots - with effect from 01/01/2020.

(II) Changes related to law / procedures

(a) Due Date Extension of Returns

S.No. Form Period Extended to

1.

GSTR-9 / 9C

2017-18

31/01/2020

(b) Measures to improve filing of GSTR 1 return

i. Waiver of late fee for all tax payers if all the returns for the period July 2017 to November 2019 is filed by 10/01/2020

ii. Generation of E way bills for the tax payers who have not filed the return for two tax periods shall be blocked

(c) Regarding ITC availment

i. ITC in respect of invoices / debit notes not reflected in GSTR 2A shall be restricted to 10% (current limit is 20%) of the eligible ITC in respect of invoices or debit notes reflected in GSTR2A.

ii. To check issuance of fake invoices action contemplated to block such fraudulently availed ITC in certain situations.

iii. A SOP will be issued to Officers in respect of action to be taken in the case of non-filing of GSTR3B returns.

(d) Other decisions

i. Due date of filing GST return for November 2019 to be extended in respect of a few north eastern States.

ii. Grievance Redressal Committee/s (GRC) will be constituted at Zonal / State Level with representatives of CGST, SGST Officers, representatives of Trade & Industry and other GST stakeholders like GST Practitioners, GSTN etc to address tax payers specific / general nature of grievances.

Click to view / download press release regarding Law and Procedure related changes

Click to view / download press release on Rate Changes

Date : 20/12/2019

CBIC - Central Tax Notification issued on 13/12/2019

S.No.

Notification No.

Date

Subject

1.

68/2019 – Central Tax

13/12/2019

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

2.

69/2019 – Central Tax

13/12/2019

Seeks to notify the common portal for the purpose of e-invoice.

3.

70/2019 – Central Tax

13/12/2019

Seeks to notify the class of registered person required to issue e-invoice.

4.

71/2019 – Central Tax

13/12/2019

Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.

5.

72/2019 – Central Tax

13/12/2019

Seeks to notify the class of registered person required to issue invoice having QR Code.

 

Click to view / download Notification

Date : 14/12/2019

CBIC - Central Tax Notification issued on 12/12/2019

S.No.

Notification No.

Date

Subject

1.

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.

2.

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.

3.

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.

4.

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.

5.

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.

 

Click to view / download Notification

Date : 14/12/2019

CBIC - CGST Circular issued on 04/12/2019

seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.

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Date : 05/12/2019

CBIC - Removal of Difficulty Order issued on 03/12/2019

Issuance of Removal of Difficulties Order so as to extend the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal.

Click to view / download Removal of Difficulty Order

Date : 04/12/2019

CBIC - Central Tax Notification issued on 26/11/2019

S.No.

Notification No.

Date

Subject

1.

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.

2.

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.

3.

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.

4.

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.

5.

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.

6.

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.

 

Click to view / download Notification

Date : 27/11/2019

CBIC - CGST (Rate) Notification issued on 22/11/2019

Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017.

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CBIC - Central Tax Circular issued on 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.

Click to view / download Circular

Date : 23/11/2019

CBIC - Central Tax Circular issued on 18/11/2019

S.No.

Circular No.

Date

Subject

1.

124/43/2019-GST

18/11/2019

Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.

2.

125/44/2019-GST

18/11/2019

Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.

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CBIC – Press Release issued on 18/11/2019

Press Release for 29th Regional Contact Point of the WCO A/P

Click to view / download Press Release

Date : 19/11/2019

CBIC - Central Tax Notification issued on 14/11/2019

S.No.

Notification No.

Date

Subject

1.

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

2.

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

3.

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

4.

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.

5.

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]

 

Click to view / download Notification

Date : 15/11/2019

CBIC – Due date of GST Annual Return and Reconciliation Statement extended

CBIC has issued Press Release extending the due date for filing of Form GSTR-9 and GSTR-9C for Financial Year 2017-18 to 31st December 2019 and for Financial year 2018-19 to 31st March 2020.

It is also stated in the press release that the forms are simplified by making various fields of these forms as optional. The optional fields relate to details of input tax credit availed on inputs, input services and capital goods, HSN level information of outputs or inputs and few more fields.

Formal notification of extension of time and changes is awaited

Click to view / download Press Release

Date : 14/11/2019

CBIC - CGST Circular issued on 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.

Click to view / download Circular

Date : 11/11/2019

CBIC - CGST Circular issued on 05/11/2019

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.

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Date : 06/11/2019

CBIC - CGST Notification issued on 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.

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Date : 01/11/2019

CBIC - CGST Circular issued on 11/10/2019

S.No.

Circular No.

Date

Subject

1.

113/32/2019-GST

11/10/2019

Clarification regarding GST rates & classification (goods) Circular–reg.

2.

114/33/2019-GST

11/10/2019

Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

3.

115/34/2019-GST

11/10/2019

Clarification on issue of GST on Airport levies.

4.

116/35/2019-GST

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.

5.

117/36/2019-GST

11/10/2019

Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

6.

118/37/2019-GST

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.

7.

119/38/2019-GST

11/10/2019

Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.

8.

120/39/2019-GST

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).

9.

121/40/2019-GST

11/10/2019

Clarification related to supply of grant of alcoholic liquor license.

Click to view / download Circular

Date : 12/10/2019

CBIC - Central Tax Notification issued on 09/09/2019

S.No.

Notification No.

Date

Subject

1.

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.

2.

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.

3.

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.

4.

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.

5.

48/2019 – Central Tax

09/10/2019

Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019.

6.

49/2019 – Central Tax

09/10/2019

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

 

Click to view / download Notification

Date : 10/10/2019

CBIC - CGST Circular issued on 03/10/2019

S.No.

Circular No.

Date

Subject

1.

110/29/2019-GST

03/10/2019

Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.

2.

111/30/2019-GST

03/10/2019

Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.

3.

112/31/2019-GST

03/10/2019

Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.

Click to view / download Circular

Date : 04/10/2019

CBIC - CGST (Rate) Notification issued on 30/09/2019

S.No.

Notification No.

Date

Subject

1.

14/2019-Central Tax (Rate)

30/09/2019

Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.

2.

15/2019-Central Tax (Rate)

30/09/2019

Seeks to amend notification No 2/2017- Central Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.

3.

16/2019-Central Tax (Rate)

30/09/2019

Seeks to amend notification No 3/2017- Central Tax (Rate) dated 28.6.2017 so as to extend concessional CGST rates to specified projects under HELP/OALP, and other changes.

4.

17/2019-Central Tax (Rate)

30/09/2019

Seeks to amend notification No 26/2018- Central Tax (Rate) dated 31.12.2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons.

5.

18/2019-Central Tax (Rate)

30/09/2019

Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.

6.

19/2019-Central Tax (Rate)

30/09/2019

Seeks to exempt supply of goods for specified projects under FAO.

7.

20/2019-Central Tax (Rate)

30/09/2019

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.

8.

21/2019-Central Tax (Rate)

30/09/2019

Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019.

9.

22/2019-Central Tax (Rate)

30/09/2019

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.

10.

23/2019-Central Tax (Rate)

30/09/2019

Seeks to amend notification No. 4/2018 - Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.

11.

24/2019-Central Tax (Rate)

30/09/2019

Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.

12.

25/2019-Central Tax (Rate)

30/09/2019

Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017.

Click to view / download Notification

CBIC - CGST Notification issued on 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.

Click to view / download Notification

CBIC - IGST Notification issued on 30/09/2019

Seeks to notify the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019.

Click to view / download Notification

CBIC - Integrated Tax (Rate) Notification issued on 30/09/2019

S.No.

Notification No.

Date

Subject

1.

14/2019-Integrated Tax (Rate)

30/09/2019

Seeks to amend notification No 1/2017- Integrated Tax dated 28.6.2017 so as to specify effective IGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.

2..

15/2019-Integrated Tax (Rate)

30/09/2019

Seeks to amend notification No 2/2017- Integrated Tax (Rate) dated 28.6.2017 to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.

3.

16/2019-Integrated Tax (Rate)

30/09/2019

4..

17/2019-Integrated Tax (Rate)

30/09/2019

5..

18/2019-Integrated Tax (Rate)

Seeks to exempt supply of goods for specified projects under FAO.

6.

19/2019-Integrated Tax (Rate)

30/09/2019

Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.

7..

20/2019-Integrated Tax (Rate)

30/09/2019

8.

21/2019-Integrated Tax (Rate)

30/09/2019

Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.

9..

22/2019-Integrated Tax (Rate)

30/09/2019

Seeks to amend notification No. 04/2018 - Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.

10.

23/2019-Integrated Tax (Rate)

30/09/2019

Seeks to amend notification No. 07/2019 - Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.

11.

24/2019-Integrated Tax (Rate)

30/09/2019

Click to view / download Notification

CBIC - UTGST (Rate) Notification issued on 30/09/2019

 

S.No.

Notification No.

Date

Subject

1.

14/2019-Union Territory tax (Rate)

30/09/2019

Seeks to amend notification No 1/2017- Union territory Tax (Rate) dated 28.6.2017 so as to specify effective UTGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.

2..

15/2019-Union Territory tax (Rate)

30/09/2019

Seeks to amend notification No 2/2017- Union territory Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.

3.

16/2019-Union Territory tax (Rate)

30/09/2019

4.

17/2019-Union Territory tax (Rate)

30/09/2019

Seeks to amend notification No 26/2018- Union territory Tax (Rate) dated 31.12.2018 so as to exempt UTGST on supplies of silver and platinum by nominated agencies to registered persons.

5..

18/2019-Union Territory tax (Rate)

30/09/2019

Seeks to amend notification No 2/2019- Union territory Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.

6.

19/2019-Union Territory tax (Rate)

30/09/2019

Seeks to exempt supply of goods for specified projects under FAO.

7.

20/2019-Union Territory tax (Rate)

30/09/2019

Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.

8.

21/2019-Union Territory tax (Rate)

30/09/2019

Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.

9.

22/2019-Union Territory tax (Rate)

30/09/2019

Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.

10.

23/2019-Union Territory tax (Rate)

30/09/2019

Seeks to amend notification No. 04/2018 - Union Territory Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.

11.

24/2019-Union Territory tax (Rate)

30/09/2019

Seeks to amend notification No. 07/2019 - Union Territory Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.

12.

25/2019-Union Territory tax (Rate)

30/09/2019

Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 21(i) of UTGST Act read with Section 7(2) of CGST Act, 2017.

Click to view / download Notification

Date : 01/10/2019

CBIC - CGST Notification issued on 24/09/2019

Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.

Click to view / download Notification

Date : 25/09/2019

CBIC - Press Release issued on 21/09/2019

Decisions taken by the GST Council in its 37th Meeting held on 20.09.2019.

Decisions on Services taken by the GST Council in its 37th Meeting held on 20.09.2019 at Goa-reg.

Decisions taken by the GST Council in its 37th Meeting held on 20.09.2019.

Click to view / download Press Release

Date : 21/09/2019

CBIC - Central Tax Notification issued on 31/08/2019

S.No.

Notification No.

Date

Subject

1.

38/2019 – Central Tax

31/08/2019

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

2.

39/2019 – Central Tax

31/08/2019

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

2.

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.

2.

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.

 

Click to view / download Notification

Date : 03/09/2019

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.

Click to view / download Removal of Difficulty Order

Date : 27/08/2019

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.

Click to view / download Notification

Date : 22/08/2019

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.

Click to view / download Notification

Date : 21/08/2019