CBIC has issued 7 GST Central Tax Notifications, One Removal of Difficulty Order and 4 Central GST Circulars on 28th June 2019 to Give effect to 35th GST Council Decisions and to clarify certain issues in GST. Vide these notifications CBIC has notified due dates of Monthly and Quarterly GSTR-1 and GSTR 3B for the period from July 2019 to September 2019. CBIC has also extended due date of GSTR-7, ITC-04, GSTR 9, GSTR 9C and GSTR 9A. It Exempted Person Supplying OIDAR Services from Outside India from filing of GSTR-9 and GSTR-9C. Further it amended GST Rule 10A, 32A, 46, 49, 87 and 95A. It inserted new rules 95A.
Further CBIC amended/inserted Form No. GSTR-4, GSTR-9, GST PMP-09, GST RFD-10B and DRC-03.
CBIC has vide four circulars clarified on GST treatment of secondary or post-sales discounts, Processing of refund in Form GST RFD-01A wrongly mapped on portal, Place of supply for Services provided by Ports or on goods temporarily imported in India and GST on additional / penal interest.
|CBIC notifies extended due date of Form GSTR-9, GSTR-9A & GSTR-9C||Order No. 6/2019-Central Tax||28/06/2019|
|Due date to furnish Form GST ITC-04 extended to 31.08.2019||Notification No. 32/2019 – Central Tax||28/06/2019|
|Central Goods and Services Tax (Fourth Amendment) Rules, 2019||Notification No. 31/2019-Central Tax||28/06/2019|
|CBIC exempts OIDAR Service supplier from filing of FORM GSTR-9/9C||Notification No. 30/2019 –Central Tax||28/06/2019|
|Due date to furnish Form GSTR-3B for July, 2019 to September, 2019||Notification No. 29/2019 – Central Tax||28/06/2019|
|Due date to furnish Form GSTR-1 for turnover of more than Rs. 1.5 crore extended||Notification No. 28/2019–Central Tax||28/06/2019|
|Due date to furnish Form GSTR-1 for turnover up to Rs. 1.5 crore||Notification No. 27/2019 – Central Tax||28/06/2019|
|GST TDS returns in Form GSTR-7 due date extended to 31.08.2019||Notification No. 26/2019 – Central Tax||28/06/2019|
|CBIC clarifies GST treatment of secondary or post-sales discounts||Circular No. 105/24/2019-GST||28/06/2019|
|Processing of refund in Form GST RFD-01A wrongly mapped on portal||Circular No. 104/23/2019-GST||28/06/2019|
|Place of supply for Services provided by Ports or on goods temporarily imported in India||Circular No. 103/22/2019-GST||28/06/2019|
|GST on additional / penal interest- Clarification||Circular No. 102/21/2019-GST||28/06/2019|