Due date for filing of Annual Return – GSTR 9, 9A and 9C extended to 30-11-2019
Ofcourse, registration is Free! 

 

Greetings!

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

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

4.

17/2019-Integrated Tax (Rate)

30/09/2019

Seeks to amend notification No 27/2018- Integrated Tax (Rate) dated 31.12.2018 so as to exempt IGST on supplies of silver and platinum by nominated agencies to registered persons.

5.

18/2019-Integrated Tax (Rate)

30/09/2019

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

Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.

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

Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act.

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

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

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.

3.

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.

4.

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