CBIC issues 23 notifications / Orders on 29th March 2019 which related to new rate of CGST in the real estate (residential unit). Notifications relates to Rate of Tax payable on Real Estate Sector Services and Goods, Applicability of Reverse Charge Mechanism on Real Estate Goods and Services and also  Applicability of Reverse Charge Mechanism on Purchase of Goods and Services related to Real Estate Sector. Notification also include notification new  GST Rule 88A-Order of utilization of input tax credit, Amended Rule 100 related to Assessment in certain cases with amended FORM GST DRC – 01, FORM GST DRC -02, FORM GST DRC-07, FORM GST DRC – 08, FORM GST ASMT- 13, FORM GST ASMT – 15 and FORM GST ASMT –16.

Notification to make Second Amendment (2019) to CGST Rules issued.

 

S. No. Title Notification No. Date
1 UTGST: CBIC amends new GST Composition Scheme rules related to ITC Notification No. 9/2019-Union Territory Tax (Rate) 29/03/2019
2 UTGST rate on supply of goods for real estate sector under RCM by unregistered person Notification No. 08/2019-Union Territory Tax (Rate) 29/03/2019
3 UTGST on real estate sector under RCM on supply from unregistered supplier Notification No. 07/2019-Union Territory Tax (Rate) 29/03/2019
4 CBIC notifies person liable to pay UTGST on development rights, FSI etc Notification No. 06/2019-Union Territory Tax (Rate) 29/03/2019
5 Real estate Services taxable under RCM wef 01.04.2019 Notification No. 05/2019-Union Territory Tax (Rate) 29/03/2019
6 UTGST on Real Estate Sector- CBIC exempt certain services Notification No. 04/2019-Union Territory Tax (Rate) 29/03/2019
7 UTGST rates on real estate sector services wef 01.04.2019 Notification No. 03/2019-Union Territory Tax (Rate) 29/03/2019
8 IGST rate on supply of goods for real estate sector under RCM by unregistered dealer Notification No. 08/2019- Integrated Tax (Rate) 29/03/2019
9 IGST on real estate sector under RCM on supply from unregistered supplier Notification No. 07/2019- Integrated Tax (Rate) 29/03/2019
10 CBIC notifies person liable to pay IGST on development rights, FSI etc Notification No. 06/2019-Integrated Tax (Rate) 29/03/2019
11 IGST: CBIC notifies Services taxable under RCM of real estate sector Notification No. 05/2019- Integrated Tax (Rate) 29/03/2019
12 IGST on Real Estate Sector- CBIC exempt certain services Notification No. 04/2019- Integrated Tax (Rate) 29/03/2019
13 IGST rates on real estate sector services wef 01.04.2019 Notification No. 03/2019- Integrated Tax (Rate) 29/03/2019
14 CBIC amends new GST Composition Scheme rules related to ITC Notification No. 9/2019-Central Tax (Rate) 29/03/2019
15 GST rate on supply of goods for real estate sector under RCM by unregistered person Notification No. 08/2019-Central Tax (Rate) 29/03/2019
16 GST on real estate sector under RCM on supply of goods or services from unregistered supplier Notification No. 07/2019-Central Tax (Rate) 29/03/2019
17 CBIC notifies person liable to pay GST on development rights, FSI etc Notification No. 06/2019-Central Tax (Rate) 29/03/2019
18 CBIC notifies Services to be taxed under RCM of real estate sector Notification No. 05/2019- Central Tax (Rate) 29/03/2019
19 GST on Real Estate Sector- CBIC exempt certain services Notification No. 04/2019-Central Tax (Rate) 29/03/2019
20 GST rates on real estate sector services wef 01.04.2019 Notification No. 03/2019-Central Tax (Rate) 29/03/2019
21 Central Goods and Services Tax (Second Amendment) Rules, 2019 Notification No. 16/2019-Central Tax 29/03/2019
22 Determination of GST Input tax credit based on construction area Order No. 04/2019-Central Tax- Central Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019 29/03/2019
23 Determination of UTGST ITC based on construction area Order No. 3/2019-Union Territory Tax- Union Territory Goods and Services Tax (Third Removal of Difficulties) Order, 2019
29/03/2019

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