GST Notifications

Budget 2019 amends 3 GST rate notifications Retrospectively

Goods and Services 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

Goods and Services 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

Goods and Services 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

Goods and Services 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

Goods and Services 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

Goods and Services 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

Goods and Services 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

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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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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Corrigendum to Circular No. 102/21/2019-GST dated 28th June, 2018

Corrigendum to Circular No. 102/21/2019-GST - (15/07/2019) - The additional / penal interest is charged for a transaction between Y and M/s ABC Ltd., and the same is getting covered under Sl. No. 27 of notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. Accordingly, in this case the 'penal interest' charged thereon on a transaction between Y and M/s...

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Kerala Flood Cess to be levied from 1st day of August, 2019

S.R.O. No /2019 - (29/06/2019) - Government have decided to appoint the date of levy and collection of Kerala Flood cess with effect from the 1st day of August, 2019 and also to make suitable amendment in the said rules....

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GST refund on inward supply of indigenous goods by retail outlets established at departure area of  international airport

Circular No. 106/25/2019-GST - (29/06/2019) - Clarification on GST Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange vide Circular No. 106/25/2019-GST dated 29t...

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GST Compensation Cess exemption on goods supply by retail outlet established in departure area of international airport

Notification No. 1/2019-Compensation Cess (Rate) [G.S.R. 464(E)] - (29/06/2019) - CBIC Exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist from goods and services tax compensation cess vide Notification No. 1/2019-Compensation Cess (Rate) dated 29th June...

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UTGST refund to retail outlets in departure area of international airport

Notification No. 11/2019–Union Territory Tax (Rate) [G.S.R. 463(E)] - (29/06/2019) - Notification No. 11/2019–Union Territory Tax (Rate), Dated: 29.06.2019- CBIC specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall ...

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Recent Posts in "GST Notifications"

Corrigendum to Circular No. 102/21/2019-GST dated 28th June, 2018

Corrigendum to Circular No. 102/21/2019-GST (15/07/2019)

The additional / penal interest is charged for a transaction between Y and M/s ABC Ltd., and the same is getting covered under Sl. No. 27 of notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. Accordingly, in this case the 'penal interest' charged thereon on a transaction between Y and M/s ABC Ltd. would not be subject to GST...

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Budget 2019 amends 3 GST rate notifications Retrospectively

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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Kerala Flood Cess to be levied from 1st day of August, 2019

S.R.O. No /2019 (29/06/2019)

Government have decided to appoint the date of levy and collection of Kerala Flood cess with effect from the 1st day of August, 2019 and also to make suitable amendment in the said rules....

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GST refund on inward supply of indigenous goods by retail outlets established at departure area of  international airport

Circular No. 106/25/2019-GST (29/06/2019)

Clarification on GST Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange vide Circular No. 106/25/2019-GST dated 29th June, 2019. Circular No. 106/25/2019-G...

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GST Compensation Cess exemption on goods supply by retail outlet established in departure area of international airport

Notification No. 1/2019-Compensation Cess (Rate) [G.S.R. 464(E)] (29/06/2019)

CBIC Exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist from goods and services tax compensation cess vide Notification No. 1/2019-Compensation Cess (Rate) dated 29th June, 2019....

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UTGST refund to retail outlets in departure area of international airport

Notification No. 11/2019–Union Territory Tax (Rate) [G.S.R. 463(E)] (29/06/2019)

Notification No. 11/2019–Union Territory Tax (Rate), Dated: 29.06.2019- CBIC specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. Government ...

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GST refund to retail outlets in departure area of international airport

Notification No. 11/2019–Central Tax (Rate) [G.S.R. 460(E)] (29/06/2019)

Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund....

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GST exemption on goods supply by retail outlet established in departure area of international airport

Notification No. 11/2019-Integrated Tax (Rate) [G.S.R. 462(E)] (29/06/2019)

CBIC exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist vide Notification No. 11/2019-Integrated Tax (Rate) dated 29th June, 2019 GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No....

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IGST refund to retail outlets in departure area of international airport

Notification No. 10/2019–Integrated Tax (Rate) [G.S.R. 461(E)] (29/06/2019)

Notification No. 10/2019–Integrated Tax (Rate) Dated 29th June, 2019- CBIC specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. Government of...

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

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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