Goods and Services Tax notification

CBIC order on determining eligibility for GST composition scheme

Order No. 01/2019-Central Tax [S.O. 635(E)] (01/02/2019)

It is hereby clarified that the value of supply of exempt services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall not be taken into account – (i) for determining the eligibility for composition scheme under second proviso to sub-section (1) of section 1...

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CBIC rescinds Circular No. 03/01/2019-IGST dated 25th May, 2018

Circular No. 04/01/2019-GST (01/02/2019)

Circular No. 03/01/2019-IGST dated 25th May, 2018 is hereby rescinded. It is requested that suitable trade notices may be issued to publicize the contents of this circular....

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CBIC amends 5 GST Circular due to amendment in CGST Act wef 01.02.2019

Circular No. 88/07/2019-GST (01/02/2019)

Consequent to the GST Amendment Acts, the following circulars issued earlier under the CGST Act, 2017 are hereby amended with effect from 01.02.2019, to the extent detailed in the succeeding paragraphs....

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UTGST (Removal of Difficulties) Order, 2019 on composition Scheme

Order No. 01/2019-Union Territory Tax (S.O. 636(E).) (01/02/2019)

This Order may be called the Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2019. For the removal of difficulties, it is hereby clarified that the value of supply of exempt services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall n...

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Extension of time to submit declaration in Form GST TRAN-1 to 31.03.2019

Order No. 01/2019-GST (31/01/2019)

Commissioner hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 31st March, 2019, for the class of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and whose cases have been recommended by the Council....

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Form GSTR 7 Due Date extended to 28th February 2019

Notification No. 07/2019–Central Tax (31/01/2019)

Due date for furnishing of FORM GSTR – 7- TDS Return for the months of October, 2018 to December, 2018 Further extended till 28.02.2019. Form GSTR 7 (TDS Return Filing Under GST) Due Date extended to 28th February 2019 from earlier due date of 31st day of January, 2019 MINISTRY OF FINANCE (Department of Revenue) […]...

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Bogus Invoices with wrong availment of Rs. 25.5 Crore ITC detected

IV/06-Prev/72/Capital Impex/2018-19/Gr.C (30/01/2019)

CGST, Vadodara, upon intelligence developed through data analysis, have booked a case of issuance of fake invoices valued at Rs. 107 Crores without any physical movement of goods, leading to wrongful availment of ITC worth Rs 25.5 crores and passing on of ITC worth Rs 19 crores....

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DGCI arrests Company MD in fake GST bill case

F. No. DGGI/VZU/INV/GST/53/2018/ (30/01/2019)

DGGI arrested a managing Director (MD) of a company Following intelligence developed by the officers that fake invoices were received by the company without receipt of goods from various companies and fake invoices were issued without supply of goods. Directorate General of GST Intelligence Visakhapatnam Zonal Unit Door No. 25-14-17, Sury...

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GST liability difference of Rs. 67 Crore detected by CGST Vadodara

F.No. IV/16-46/CCO/T/ST/213/Pt-II (30/01/2019)

The officers of Daman Cornmssionerate have detected a case of default in GST payment against Mrs Radha Madhav Corporation Limited which had stepped filing return since August 2018 and there was a noticeable difference in declared ilatlity in two returns prescribed in CGST Act,2017 namely GSTR-1 and in GSTR-3B worth Rs. 67 Ccores ...

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CGST Registration provision amended to align Special Category States

Notification No. 06/2019–Central Tax [G.S.R. 66 (E)] (29/01/2019)

Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts vide Notification No. 06/2019 – Central Tax dated 29th January, 2019. Government of India Ministry of Finance (Departm...

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