GST Notifications

A quick grasp of clarificatory circulars issued by CBIC on 31st Dec 2018 & 1st Jan 2019

Goods and Services Tax - On 31st December 2018, CBIC has issued multiple circulars to clarify various issues. Besides, CBIC also issued various notifications and orders to give effect to the decisions taken at the 31st GST Council meeting as a welcome for New Year of 2019. In this article, I would give you a quick grasp of all the […]...

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Notification related to 31st GST Council Meeting recommendations

Goods and Services Tax - Notification related to recommendations made during 31st Meeting of the GST Council The CBIC has issued Notification related to recommendations made during 31st Meeting of the GST Council from 67/2018 to 79/2018 also ‘Removal of Difficulty Orders’ from Order No. 2/2018 to Order No. 4/2018. In these article we will read the de...

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GST Updates for the Month of October 2018

Goods and Services Tax - CIRCULARS 1. Notifications Issued under CGST Act, 2017 Regarding Refund to UIN Entities are Applicable To GST (Compensation To States) Act, 2017 Section 55 of CGST Act, 2017 prescribes for refund of taxes paid by specified International Organizations, Foreign Diplomatic Missions or Consular Posts etc on notified supply of goods or service...

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Summary of GST Circulars and Orders

Goods and Services Tax - During the implementations GST various circulars, orders and clarifications were issued by various GST authorities. This article is as attempt to summarize all these and make it readable for readers. These could be grouped into 7 categories which are as follows:...

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TDS / TCS Provision under GST effective from 1st October 2018

Goods and Services Tax - Central Government vide notification No.50-Central Tax-Dated 13-09-2018 & notification No.51-Central Tax-Dated 13-09-2018 has appointed 1st day of October 2018 as the date on which the provision of Sec 51 (TDS) & Sec 52 (TCS) shall come into force. 1. Who is required to Deduct TDS under GST Section 51 of the CGST Act, 2017 has [&h...

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Notifications implementing decision of 32nd GST council meeting

Goods and Services Tax - Following notifications were issued by CBIC on 7th March 2019 to implement decision of 32nd GST council meeting.  It increases threshold for Composition scheme from 1 cr to 1.5 Cr. w.e.f. 01. Apr.19, Notifies due date for GSTR-3B for Apr’19-Jun’19, Notifying due date for GSTR-1 for Apr’19-Jun’19, Increase in limit...

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CBIC issues 9 notification / Circulars on 07th March 2019

Goods and Services Tax - CBIC issues 9 notification/ Circulars on 07th March 2019 to give effect to Latest GST Council meeting decisions with effect from 01.04.2019 which includes increase in GST Composition Limit, Increase in GST Registration Limit, Due of GSTe 1 and GSTR 3B etc. S. No. Title Notification No. Date 1 GST Composition Scheme limit enhanced to [&hel...

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CBIC issues 13 GST notification on 29.01.2019 wef 01.02.2019

Goods and Services Tax - CBIC issues 13 Notifications on 29th January 2018 which includes the following- 1. notifications to specify that Reverse Charge Mechanism on Procurement from Unregistered Dealers which was deferred till 30.09.2019 to be completely withdrawn with effect from 1st February 2019 2. It further notified applicability of CGST (Amendment) Act,201...

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CBIC releases 44 GST Notification / Circular / Order on 31.12.2018

Goods and Services Tax - GST Council has made several recommendations related to GST Rate Reduction on Good and Services, Late Return Filing Fees Waiver, Extension of Due date of GST Return Filing, Simplification of Annual GST Return and to provide clarification related to GST on Various Services in its 31st GST Council Meeting held on 22nd December 2018. To [&he...

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CBIC extends due date of filing Form GSTR-9, GSTR-9A & GSTR-9C

Goods and Services Tax - CBIC extended Due date for filing of Annual return for FY 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C extended to 31st March, 2019 vide Press Release Dated 7th December, 2018. Official Order is expected today. FORM GSTR-9 and FORM GSTR-9A have been notified vide notification No. 39/2018-Central Tax, dated 04.09.2018 while FORM GSTR-9C ha...

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CBIC creates National Bench of GST Appellate Tribunal (GSTAT)

Notification No. S.O. 1359(E) - (13/03/2019) - GST Council, hereby notifies the creation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi, with effect from the date of publication of this notification in the Gazette of India (Extraordinary)....

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Appointment of common authority to exercise powers U/s. 73,74, 75 & 76 of CGST Act, 2017

Order No. 2/2019-GST - (12/03/2019) - 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....

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UTGST: Composition supplier to issue bill of supply instead of tax invoice

Order No. 2/2019-Union Territory Tax [S.O. 1219(E)] - (08/03/2019) - A composition dealer shall issue a bill of supply instead of a tax invoice as per Union Territory goods and Services Tax Act, 2017 (Second Removal of Difficulties) Order, 2019....

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Composition supplier to issue bill of supply instead of a tax invoice

Removal of Difficulty Order No. 3/2019-Central Tax [S.O. 1218(E)] - (08/03/2019) - Notification No. 2/2019-Central Tax (Rate) introduces composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs. Those who opts to pay GST under this scheme shall issue, instead of a tax invoice, a bill of supply. The provisions of S...

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GST on trading of PSLC by banks on e-Kuber portal of RBI

Circular No. 93/12/2019-GST - (08/03/2019) - Representations have been received requesting to clarify whether IGST or CGST/ SGST is payable for trading of PSLC by the banks on e-Kuber portal of RBI....

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Recent Posts in "GST Notifications"

CBIC creates National Bench of GST Appellate Tribunal (GSTAT)

Notification No. S.O. 1359(E) (13/03/2019)

GST Council, hereby notifies the creation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi, with effect from the date of publication of this notification in the Gazette of India (Extraordinary)....

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Appointment of common authority to exercise powers U/s. 73,74, 75 & 76 of CGST Act, 2017

Order No. 2/2019-GST (12/03/2019)

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....

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UTGST: Composition supplier to issue bill of supply instead of tax invoice

Order No. 2/2019-Union Territory Tax [S.O. 1219(E)] (08/03/2019)

A composition dealer shall issue a bill of supply instead of a tax invoice as per Union Territory goods and Services Tax Act, 2017 (Second Removal of Difficulties) Order, 2019....

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Composition supplier to issue bill of supply instead of a tax invoice

Removal of Difficulty Order No. 3/2019-Central Tax [S.O. 1218(E)] (08/03/2019)

Notification No. 2/2019-Central Tax (Rate) introduces composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs. Those who opts to pay GST under this scheme shall issue, instead of a tax invoice, a bill of supply. The provisions of Section 31(3)(c) of […]...

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GST on trading of PSLC by banks on e-Kuber portal of RBI

Circular No. 93/12/2019-GST (08/03/2019)

Representations have been received requesting to clarify whether IGST or CGST/ SGST is payable for trading of PSLC by the banks on e-Kuber portal of RBI....

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Notifications implementing decision of 32nd GST council meeting

Following notifications were issued by CBIC on 7th March 2019 to implement decision of 32nd GST council meeting.  It increases threshold for Composition scheme from 1 cr to 1.5 Cr. w.e.f. 01. Apr.19, Notifies due date for GSTR-3B for Apr’19-Jun’19, Notifying due date for GSTR-1 for Apr’19-Jun’19, Increase in limit...

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CBIC issues 9 notification / Circulars on 07th March 2019

CBIC issues 9 notification/ Circulars on 07th March 2019 to give effect to Latest GST Council meeting decisions with effect from 01.04.2019 which includes increase in GST Composition Limit, Increase in GST Registration Limit, Due of GSTe 1 and GSTR 3B etc. S. No. Title Notification No. Date 1 GST Composition Scheme limit enhanced to [&hel...

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GST Composition Scheme limit enhanced to Rs. 1.5 cr w.e.f. 01-04-2019

Notification No. 14/2019 – Central Tax [G.S.R. 196(E)] (07/03/2019)

Notification No. 14/2019 – Central Tax- Seeks to supersede notification No. 08/2017 – Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. Threshold Limit Composition Scheme (Effective from 1st April, 2019) Thres...

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CBIC notifies due date for monthly GSTR-3B for April 19 to June 19

Notification No. 13/2019–Central Tax [G.S.R. 195(E)] (07/03/2019)

Notification No. 13/2019 – Central Tax Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. Last date for GSTR-3B- The return in FORM GSTR-3B of the CGST Rules, 2017 for each of the months from April, 2019 to June, 2019, shall be furnishedOn or […]...

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CBIC notifies Due date for Monthly GSTR-1 for Apr 19 to Jun 19

Notification No. 12/2019–Central Tax [G.S.R. 194(E)] (07/03/2019)

Notification No. 12/2019 — Central Tax– Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019. Last Date for GSTR-1- The time limit for furnishing the details of outward supplies in FORM GSTR-1 […]...

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