GST Notifications

Budget 2019 amends 3 GST rate notifications Retrospectively

Income Tax - Retrospective Amendments of GST rate notifications – Clause of the Finance (No. 2) Bill, 2019 1. Notification No. 2/2017-Central Tax (Rate) dated the 28th June, 2017, issued under sub- section (1) of section 11 of the Central Goods and Services Tax Act, 2017, is being amended retrospectively so as to exempt ‘Uranium Ore Concen...

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Recent CBIC Notifications, Circulars & Orders dated 28th June, 2019

Income Tax - GST Updates – Recent Notifications, Circulars and Orders Issued by CBIC – 28th June, 2019 1. In order to give effect to the decisions taken during 35th GST Council Meeting, the Central Board of Indirect Taxes and Customs (‘CBIC’) has issued various notifications and orders. In addition to the same, it has issued clarification thro...

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Analysis of GST Notifications/Circulars/Order dated 28 June 2019

Income Tax - GST Updates – 28 June 2019 The Government has issued various notifications, Order and Circulars for implementing the decisions taken in the 35th meeting of the GST Council. Please find below the key highlights of notifications issued: SN Notification Number Particulars Effective date 1 Notification No. 31/2019 – Central Tax Dated 28th...

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Gist Notification and order issued by CBIC Dated 28th June 2019

Income Tax - Gist of Notification and order issued by CBIC Dated 28th June 2019 to implement decisions of 35th GST Council Meeting. Part one contains information on Due Date of Filing of Various GST Forms , Part two of article contains Information of amendments in GST RULES and part three contains information on Major & Relevant amendments [&helli...

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CBIC issues 12 GST notifications/Circulars/Order on 28th June 2019

Income Tax - 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 […]...

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CBIC issues 6 New Notifications / Circulars / Orders on 23.04.2019

Income Tax - On 23rd April 2019 CBIC issued 3 CGST Notifications, 2 Circulars and 1 Removal of Difficulty Order. CBIC added proviso to Rule 23, Amended Rule 62 to provide rule for payment and return filing by Specified Composition dealers, Inserted Form GST CMP – 08– Statement for payment of self-assessed tax, added a new instruction to [&hell...

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CBIC issues 23 New notification on 29.03.2019- GST on Real Estate

Income Tax - 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 Mech...

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Notifications implementing decision of 32nd GST council meeting

Income 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

Income 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

Income 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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GST: HC orders release of conveyance & goods being of perishable nature

M. K. Traders Vs UOI (Gujarat High Court) - M. K. Traders Vs UOI (Gujarat High Court) Conveyance and the goods came to be detained applying the provisions of Section 130 of the Goods and Service Tax Act, 2017. Thus, the position as on date is that the confiscation proceedings are in progress. We are only concerned, as on date, with the issue,...

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Deliberate issue of incorrect invoice is an offence U/s. 122(1)(i): NAA

Director General of Anti-Profiteering Vs M/s. VTWO Ventures (National Anti-Profiteering Authority) - Respondent had issued incorrect invoices while selling the above products to his recipients as he had incorrectly shown the base prices and had also compelled them to pay additional GST on the increased prices through the incorrect tax invoices which would have otherwise resulted in further benefit ...

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Rectification of Invoice / GSTN Number / Shipping Bill Mis-match, EGM/Stuffing and IGST Refund

PUBLIC NOTICE NO. 17/2019 - (29/08/2019) - Exporters are requested to advise their respective Shipping Lines to file the EGM correctly before the departure of the vehicle. In the event of EGM errors, the Shipping Bill generated in the IGST Temporary Scroll will not be migrated to final Scroll. Unless, the Shipping Bill figures in the final S...

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Waiver from recording of UINs extended till 31st March 2020

F. No. 20/16/04/18-GST - (06/09/2019) - As the issue of non-recording of UINs has continued even after 31 st March, 2019 it has been decided to extend the waiver given in this regard vide Circular No.63/37/2018-GST dated 14 th September, 2018 upto 31st March 2020....

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GSTR-1 & GSTR-6 due date extended for taxpayers in J&K and 58 flood affected districts

Notification No. 41/2019–Central Tax - (31/08/2019) - Notification No. 41/2019- Central Tax dated 31.08.2019 issued to waive the late fees for the month of July, 2019 for FORM GSTR-1 and GSTR-6 to be filed by taxpayers in J&K and 58 flood affected districts across 7 States provided the said returns are furnished by 20.09.2019. Waiver of late fees- ...

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FORM GSTR-7 due date extended for taxpayers in J&K and 58 flood affected districts

Notification No. 40/2019–Central Tax - (31/08/2019) - Notification No. 40/2019- Central Tax dated 31.08.2019 issued to extend due date for GSTR-7 to be filed by taxpayers in J&K and 58 flood affected districts across 7 States to 20.09.2019. Last date for filing GSTR-7 ( TDS return under section 51 read with section 39(3) of the CGST Act, 2017 and r...

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Section 103 of Finance (No. 2) Act, 2019 applicable from 01.09.2019

Notification No. 39/2019–Central Tax - (31/08/2019) - Notification No. 39/2019–Central Tax– Central Government appoints the 1st day of September, 2019, as the date on which the provisions of section 103 of the Finance (No. 2) Act, 2019 shall come into force. Disbursement of refund by single authority Extract of section 103 of the Finance (No. 2...

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Recent Posts in "GST Notifications"

GST: HC orders release of conveyance & goods being of perishable nature

M. K. Traders Vs UOI (Gujarat High Court)

M. K. Traders Vs UOI (Gujarat High Court) Conveyance and the goods came to be detained applying the provisions of Section 130 of the Goods and Service Tax Act, 2017. Thus, the position as on date is that the confiscation proceedings are in progress. We are only concerned, as on date, with the issue, whether […]...

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Rectification of Invoice / GSTN Number / Shipping Bill Mis-match, EGM/Stuffing and IGST Refund

PUBLIC NOTICE NO. 17/2019 (29/08/2019)

Exporters are requested to advise their respective Shipping Lines to file the EGM correctly before the departure of the vehicle. In the event of EGM errors, the Shipping Bill generated in the IGST Temporary Scroll will not be migrated to final Scroll. Unless, the Shipping Bill figures in the final Scroll of IGST, the exporters will not be...

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Waiver from recording of UINs extended till 31st March 2020

F. No. 20/16/04/18-GST (06/09/2019)

As the issue of non-recording of UINs has continued even after 31 st March, 2019 it has been decided to extend the waiver given in this regard vide Circular No.63/37/2018-GST dated 14 th September, 2018 upto 31st March 2020....

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GSTR-1 & GSTR-6 due date extended for taxpayers in J&K and 58 flood affected districts

Notification No. 41/2019–Central Tax (31/08/2019)

Notification No. 41/2019- Central Tax dated 31.08.2019 issued to waive the late fees for the month of July, 2019 for FORM GSTR-1 and GSTR-6 to be filed by taxpayers in J&K and 58 flood affected districts across 7 States provided the said returns are furnished by 20.09.2019. Waiver of late fees- Seeks to waive the […]...

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FORM GSTR-7 due date extended for taxpayers in J&K and 58 flood affected districts

Notification No. 40/2019–Central Tax (31/08/2019)

Notification No. 40/2019- Central Tax dated 31.08.2019 issued to extend due date for GSTR-7 to be filed by taxpayers in J&K and 58 flood affected districts across 7 States to 20.09.2019. Last date for filing GSTR-7 ( TDS return under section 51 read with section 39(3) of the CGST Act, 2017 and rule 66 of […]...

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Section 103 of Finance (No. 2) Act, 2019 applicable from 01.09.2019

Notification No. 39/2019–Central Tax (31/08/2019)

Notification No. 39/2019–Central Tax– Central Government appoints the 1st day of September, 2019, as the date on which the provisions of section 103 of the Finance (No. 2) Act, 2019 shall come into force. Disbursement of refund by single authority Extract of section 103 of the Finance (No. 2) Act, 2019 is as follows:- 103. [&helli...

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CBIC waives requirement to furnish declaration in FORM ITC-04

Notification No. 38/2019–Central Tax (31/08/2019)

Notification 38/2019-CT dated 31.08.2019 issued waiving requirement to furnish declaration in FORM ITC-04 for the period July, 2017-March 2018 and FY 2018-19 The declaration in FORM GST ITC-04 of the CGST rules, in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2017 to June, [&helli...

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Verify IGST refund claims as per SOP before by 18.09.2019

(Office Order) Dated: 29/08/2019 (29/08/2019)

Chief Commissioner, CGST & Central Excise, Chandigarh Zone during meeting held on 28.08.2019 has issued directions that all action prescribed in the SOP for verification of IGST refund claims & other related aspects (in regard to Risky Exporters) dated 17.06.2019 shall be completed by 18.09.2019....

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Transfer & Posting of 134 Additional/joint Commissioner of GST

Office Order No. 120/2019 (28/08/2019)

CBIC Office Order No. 120/2019 dated 28th August, 2019 for 134 transfer and posting in the grades of Additional/joint Commissioner of Customs, GST and Central Excise. Office Order No. 120/2019 No.A-22011/02/2019-Ad.II Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs New Delhi, the...

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Rectification facility extended to match invoices with shipping bills

Circular No. 26/2019-Customs (27/08/2019)

Despite wide publicity and outreach programmes to make exporters aware about the need to have identical details in invoices given in shipping Bills and GST returns, it has been observed that a few exporters continue to commit such errors. Therefore, in view of the recent announcement by IIon’ble Finance Minister, giving high priorit...

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