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.

Title Notification No. Date
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

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