Article compiles Central Goods and Services Tax (CGST) Orders issued by CBIC during 2017 to 2019. Article Contains Order Number, date of Order, Subject on which orders been passed and Description of order. Orders also been hyperlinked for ready reference of our readers.

THE CENTRAL GOODS AND SERVICES TAX ORDERS, 2017

Sr. No. Order No and Date Description Subject
New Delhi, the 21st July, 2017 Order No. 01/2017-GST Subject: Extension of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the CGST Rules, 2017

In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017, the Board hereby extends the period for filing an intimation in FORM GST CMP-01 under sub-rule (1) of rule 3 of the Central Goods and Services Tax Rules, 2017 upto 16th August, 2017.

Extension of date for filing option for
composition scheme
New Delhi, the 18th September, 2017 Order No. 02/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017

In exercise of the powers conferred by rule 120A of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017, the Commissioner, on the recommendations of the Council, hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 31st October, 2017.

Extension of time limit for submitting the declaration in FORM GST TRAN-1
New Delhi, the 21st September, 2017 Order No. 03/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017

In exercise of the powers conferred by rule 117 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central  Goods and  Services Tax     Act, 2017, on the recommendations of the Council, the period for submitting the declaration in FORM GST TRAN-1 is extended till 31st October, 2017.

Extension of time limit for submitting the declaration in FORM GST TRAN-1
New Delhi, the 29th September, 2017 Order No. 04/2017-GST Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03

In exercise of the powers conferred by sub-rule (4) of rule 3 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017 (referred to as “the Act” hereafter), on the recommendations of the Council, the period for intimation of details of stock held on the date preceding the date from which the option to pay tax under section 10 of the Act is exercised in FORM GST CMP-03 is extended till 31st October, 2017.

Extension of time limit for intimation of details in FORM GST CMP-03
New Delhi, the 28th October, 2017 Order No. 05/2017-GST Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03

In exercise of the powers conferred by sub-rule (4) of rule 3 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017 (hereafter referred to as “the Act”), on the recommendations of the Council, and in supersession of Order No. 04/2017-GST dated 29th September, 2017, the period for intimation of details of stock held on the date preceding the date from which the option to pay tax under section 10 of the Act is exercised in FORM GST CMP-03 is extended till 30th November, 2017.

Extension of time limit for intimation of details of stock in FORM GST CMP-03
New Delhi, the 28th October, 2017 Order No. 06/2017-GST Subject: Extension of time limit for submitting application in FORM GST REG-26

In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017, the Commissioner, on the recommendations of the Council, hereby extends the period for submitting electronically the application in the FORM GST REG- 26 till 31st December 2017.

Extension of time limit for submitting application in FORM GST REG-26
New Delhi, the 28th October, 2017 Order No.07/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017.

In exercise of the powers conferred by rule 117 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017, and in supersession of Order No. 03/2017-GST dated 21st September, 2017, the Commissioner, on the recommendations of the Council, hereby extends    the period for submitting the
declaration in FORM GST TRAN-1 till 30th November, 2017.

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117
New Delhi, the 28th October, 2017 Order No. 08/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017

In exercise of the powers conferred by rule 120A of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017, and in
supersession of Order No. 02/2017-GST dated 18th
September, 2017, the Commissioner, on the recommendations of the Council, hereby extends the period for submitting the
declaration in FORM GST TRAN-1 till 30th November, 2017.

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A
New Delhi, the 15th November, 2017 Order No. 9/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Service Tax Rules, 2017

In exercise of the powers conferred by rule 117 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017, on the
recommendations of the Council, and in supersession of Order No. 07/2017-GST dated 28th October, 2017, except as respects things done or omitted to be done before such supersession, the period for submitting the declaration in FORM GST TRAN-1 is extended till 27th December, 2017.

Seeks to extend the due date for submitting FORM GST TRAN-1
New Delhi, the 15th November, 2017 Order No. 10/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017

In exercise of the powers conferred by rule 120A of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017,on the recommendations of the Council,and in supersession of Order No. 08/2017-GST dated 28th October, 2017, except as respects things done or omitted to be done before such supersession, the period for submitting the declaration in FORM GST TRAN-1 is extended till 27th December, 2017.

Seeks to extend the due date for revision of FORM GST TRAN-1
New Delhi, the 21st December, 2017 Order No. 11/2017-GS Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.

In exercise of the powers conferred by sub-rule (4) of rule 3 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017 (hereafter referred to as “the Act”), on the recommendations of the Council, and in supersession of Order No. 05/2017-GST dated 28th October, 2017, the period for intimation of details of stock held on the date preceding the date from which the option to pay tax under section 10 of the Act is exercised in FORM GST CMP-03 is extended till 31st January, 2018.

Extension of time limit for intimation in FORM GST CMP-03

THE CENTRAL GOODS AND SERVICES TAX ORDERS, 2018

Sr. No. Order No and Date Description Subject
1. New Delhi, the 28th March, 2018 Order No. 1/2018 – Central Tax Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017

In exercise of the powers conferred by sub-clause (iii) of clause (b) of sub-rule (4) of rule 117 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017,  the Commissioner, on the recommendations of the Council, hereby extends the period for furnishing the statement in FORM GST TRAN-2 under sub-clause (iii) of clause (b) of sub-rule (4) of rule 117 of the Central Goods and Services Tax Rules, 2017 till the 30th day of June, 2018.

Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017
2. Dated: the 31st day of March, 2018 Order No. 2/2018 – Central Tax Subject: Incidence of GST on providing catering services in train – regarding.

Kind reference is invited to your letter No. 2012/TG.III/631/2 dated 01.02.2018 requesting therein to clarify the rate of GST applicable to supply of food and drink in trains.

2. Different GST rates are being applied for mobile and static catering in Indian Railways which is presently leading to a situation whereby the same licensee (selected by Indian Railways/IRCTC) supplying the same food would be subjected to different GST rates depending on whether it is mobile or static catering, as also which variant of mobile catering it is [pre-paid (without option), pre-paid (with option) or post-paid]. The rate difference is resulting in the same food being supplied at two different rates to the railway passengers, which is anomalous.

3. The passenger is not aware as to the GST rate applicable to the food ordered by him/her. This may also lead to unnecessary litigation and thus further strengthens the need for uniform application of tax rate in respect of food and drinks in/by Railways.

4. With a view to remove any doubt or uncertainty in the matter and bring uniformity in the rate of GST applicable for all kinds of supply of food and drinks made available in trains, platforms or stations, it is clarified with the approval of GST Implementation Committee, that the GST rate on supply of food and/or drinks by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms (static units), will be 5% without ITC.

Incidence  of GST on providing catering services in train – Regarding.
3. New Delhi, the 16th August, 2018 Order no. 3/2018-Central Tax Subject: Constitution of Standing Committee under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017 -reg.

In excise of the powers conferred by sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017 read with Section 168 of Central Goods and Services Tax Act, 2017 the Government hereby constitutes the requisite Standing Committee.

2. Constitution of the Committee:-

The Committee shall consist of the following members:

a. The Secretary, Department of Consumer Affairs, Ministry of Consumer Affairs, Food and Public Distribution, who shall be the Chairman of the committee;

b. Secretary, Department of Expenditure in the Ministry of Finance or the Financial Adviser, Department of Consumer Affairs in the Ministry of Consumer Affairs, Food and Public Distribution, who shall be the vice-Chairman of the committee;

c. Chairman, Central Board of Indirect Taxes and Customs or an officer not below the rank of a Joint Secretary in the Department of Revenue of the Ministry of Finance;

d. Member (GST) of the Central Board of Indirect Taxes and Customs;

e. Secretary/Joint Secretary/ Economic Advisor, Department of Rural Development;

f. Chief Executive Officer, Food Safety and Standards Authority of India (FSSAI);

g. Secretary or his nominee not below the rank of Joint Secretary, Ministry of Information and Broadcasting;

h. Secretary or his nominee not below the rank of Joint Secretary, Department of Higher Education, Ministry of HRD;

i. Director General/ Additional Director General, Bureau of Indian Standard; and

j. The Additional Secretary/ Joint Secretary in charge of Consumer Welfare Fund in the Department of Consumer Affairs, Ministry of Consumer Affairs, Food and Public Distribution who shall also be the Member Secretary of the Committee.

Constitution of Standing Committee under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017
4. New Delhi, the 17th September, 2018 Order No. 4/2018-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases

In exercise of the powers conferred by sub-rule (1A) of rule 117 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council, the Commissioner hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 31st January, 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.

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases

THE CENTRAL GOODS AND SERVICES TAX ORDERS, 2019

Sr. No. Order No and Date Description Subject
1. New Delhi, the 31st January, 2019 Order No. 01/2019-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases

In exercise of the powers conferred by sub-rule (1A) of rule 117 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council, and in supersession of Order No. 4/2018-GST dated 17.09.2018, except as respects things done or omitted to be done before such supersession, the 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.

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases.
2. New Delhi, dated 12th March, 2019 Order No. 2/2019-GST In exercise of the powers conferred by sub-section (1) of section (5) of the Central Goods and Services Tax Act, 2017 (12 of 2017), hereinafter referred to as the “said Act”, read with notification No. 02/2017 – Central Tax dated 19.06.2017, the Central Board of Indirect Taxes and Customs hereby assigns the case specified at Column (2) of the Table below to the Central Tax officer specified at Column (3) of the said Table for the purpose specified at Column (4) of the said Table

Description of the case Central Tax Officer to whom the case is being assigned Purpose
(1) (2) (3)
Case that is being investigated by the office of Commissioner of Central Tax, Mumbai Central vide file bearing

F.No.V/AE/MC/TFIII/ LAOPL/142/2018

relating to taxpayers with following GSTINs:

i. 27AADCB1093N1ZG

ii. 27AAACP6317L1Z8

iii. 27AAJCM2232N1Z8

iv. 27AADCH4147D1ZU

v. 27AACCL6362P1ZX

vi. 27AABCW0381Q1ZU

vii. 27AADCH4138C1ZX

viii. 27AAFCR9092M1ZL

ix. 27AAECT2696Q1ZG

x. 27AAECG7528G1ZH

xi. 27AAFCG5520K1ZJ

xii. 27AAFCB8613G1ZP

xiii. 27AAGCK3701P1Z9

xiv. 27AAHCR6968G1ZT

xv. 27AAICM1771F1ZG

xvi. 27AADCS0967L1ZY

xvii. 27AAHCA0613R1ZH

xviii. 27AADCG1613M1ZN

xix. 27AAAFP8437A1ZG

xx. 27AAHCP3235G1ZH

xxi. 27AAACW8041N1ZW

xxii. 27AABCF2615C1Z7

Commissioner of Central Tax, Mumbai Central Exercise of powers under section 73, 74, 75 and 76 of the said Act in respect of the taxpayers mentioned in Column (2)

 

Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017
Download Central Goods and Services Tax Order (2017-2019)

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