| Notifications/Circulars |
Category : GST |
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Time limit to avail special procedure to complete migration to GST extended
Posted Date : 03-Jan-2019 , 05:42:24 pm | Posted By: CASANSAAR
G.S.R......(E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.31/2018-Central Tax, dated the 6th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 742(E), dated ...
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Procedure in respect of GST return of time expired drugs or medicines
Posted Date : 29-Oct-2018 , 08:52:55 am | Posted By: CASANSAAR
Various representations have been received seeking clarification on the procedure to be followed in respect of return of time expired drugs or medicines under the GST laws. The issues raised in the said representations have been examined and to ensure uniformity in the implementation of the law across the field formations, the Board, in exercise of its powers conferred under section 168(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”) her...
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GST |
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Casual taxable person registration & recovery of excess ITC distributed by ISD
Posted Date : 29-Oct-2018 , 08:51:45 am | Posted By: CASANSAAR
Representations have been received seeking clarification on certain issues under the GST laws. The same have been examined and the clarifications on the same are as below:...
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GST |
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GST Refund - Deficiency memo & Receipt of capital goods under EPCG
Posted Date : 29-Oct-2018 , 08:50:35 am | Posted By: CASANSAAR
The Board is in receipt of representations seeking clarification on certain issues relating to refund. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”), hereby clarifies the issues as detailed hereunder:...
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GST |
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Processing of Applications for Cancellation of GST Registration submitted in FORM GST REG-16
Posted Date : 29-Oct-2018 , 08:49:00 am | Posted By: CASANSAAR
The Board is in receipt of representations seeking clarifications on various issues in relation to processing of the applications for cancellation of registration filed by taxpayers in FORM GST REG-16. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act&rd...
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Extension of due date of filing Form GST ITC-04 to 31.12.2018 for period July, 17 to Sep, 18
Posted Date : 29-Oct-2018 , 08:47:07 am | Posted By: CASANSAAR
G.S.R… (E). - In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), and in supercession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 40/2018-Central Tax, dated the 4th September, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide num...
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GST registration cancelled before 30.09.2018 -furnish GSTR-10 till 31.12.2018: CBIC
Posted Date : 29-Oct-2018 , 08:45:47 am | Posted By: CASANSAAR
G.S.R….(E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the ‘said Act’), read with section 45 of the said Act and rule 81 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Central Government, on the recommendations of the Council, hereby notifies the persons whose registration under the said Act has been cancelled ...
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GST |
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Due date of filing Form GST ITC-04 for period July, 17 to Sep 18 extended to 31.12.2018
Posted Date : 26-Oct-2018 , 10:28:44 pm | Posted By: CASANSAAR
MINISTRY OF FINANCE
(Department of Revenue)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 59/2018 – Central Tax
New Delhi, the 26th October, 2018
G.S.R. 1071(E).—In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), and in supercession of the notification of the Government of India in the Ministry of Fin...
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GST |
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TCS provisions under GST effective from 01/10/2018
Posted Date : 14-Sep-2018 , 08:40:44 am | Posted By: CASANSAAR
G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government hereby appoints the 1 st day of October, 2018, as the date on which the provisions of section 52 of the said Act shall come into force....
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GST |
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TDS provisions under GST effective from 01/10/2018
Posted Date : 14-Sep-2018 , 08:39:10 am | Posted By: CASANSAAR
G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supercession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 33/2017-Central Tax, dated the 15th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1163 (E), dated the 15th September, 2017, except as respects th...
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GST |
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CBIC notifies GSTR – 9C – Reconciliation Statement & Certification
Posted Date : 14-Sep-2018 , 08:37:29 am | Posted By: CASANSAAR
G.S.R……(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-...
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GST |
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Levy of GST on Priority Sector Lending Certificates (PSLC)
Posted Date : 14-Sep-2018 , 08:35:03 am | Posted By: CASANSAAR
The representations have been examined. With the approval of the GST Implementation Committee of the GST Council, it is clarified that GST on PSLCs for the period 1.7.2017 to 27.05.2018 will be paid by the seller bank on forward charge basis and GST rate of 12% will be applicable on the supply....
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Extended due date to file Form GSTR-1 if T.O. up to Rs 1.5 crores
Posted Date : 11-Sep-2018 , 07:28:04 am | Posted By: CASANSAAR
G.S.R……(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of –...
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Extended due date to file Form GSTR-1 if T.O. more than Rs 1.5 crores
Posted Date : 11-Sep-2018 , 07:26:38 am | Posted By: CASANSAAR
G.S.R……(E). - In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of –...
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CBIC extends due date for filing of FORM GSTR-3B for newly migrated taxpayers
Posted Date : 11-Sep-2018 , 07:25:23 am | Posted By: CASANSAAR
G.S.R.....(E),– In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following amendments–...
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Due date to file FORM GSTR-3B for newly migrated taxpayers
Posted Date : 11-Sep-2018 , 07:23:41 am | Posted By: CASANSAAR
G.S.R.....(E),– In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments–...
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Due date to file FORM GSTR-3B for recently migrated taxpayers
Posted Date : 11-Sep-2018 , 07:22:43 am | Posted By: CASANSAAR
G.S.R.....(E),– In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in notification number 34/2018 – Central Tax dated the 10th August, 2018 published in the Gazette of India, E...
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GST |
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Extension of Due date of TRAN-1 and TRAN-2
Posted Date : 11-Sep-2018 , 07:21:37 am | Posted By: CASANSAAR
G.S.R……(E).- In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following
rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-...
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GST |
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E-way bill in case of storing of goods in godown of transporter
Posted Date : 05-Sep-2018 , 09:17:38 am | Posted By: CASANSAAR
Various representations have been received on the matter pertaining to the textile sector and problems being faced by weavers & artisans regarding storage of their goods in the warehouse of the transporter. It has been stated that textile traders use transporters’ godown for storage of their goods due to their weak financial conditions. The transporters providing such warehousing facility will have to get themselves registered under GST and maintain detailed records in cases where the ...
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GST |
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Processing of GST refund applications of Canteen Stores Department
Posted Date : 05-Sep-2018 , 09:16:10 am | Posted By: CASANSAAR
Vide notifications No. 6/2017-Central Tax (Rate), No. 6/2017-Integrated Tax (Rate) and No. 6/2017-Union territory Tax (Rate), all dated 28th June 2017, the Central Government has specified the Canteen Stores Department (CSD for short), under the Ministry of Defence, as a person who shall be entitled to claim a refund of fifty per cent. of the applicable central tax, integrated tax and Union territory tax paid by the CSD on all inward supplies of goods received by the CSD for the purposes of subs...
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CBIC clarification on 7 GST Refund Related Issues
Posted Date : 05-Sep-2018 , 09:15:10 am | Posted By: CASANSAAR
Various representations have been received seeking clarification on issues relating to refund. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”), hereby clarifies the issues as detailed hereunder:...
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GST |
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Recovery of arrears of wrongly availed CENVAT credit & inadmissible transitional credit
Posted Date : 05-Sep-2018 , 09:14:07 am | Posted By: CASANSAAR
Various representations have been received seeking clarification on the process of recovery of arrears of wrongly availed CENVAT credit under the existing law and CENVAT credit wrongly carried forward as transitional credit in the GST regime. In order to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferred under section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as th...
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GST |
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Principal-agent relationship in context of Schedule I of CGST Act
Posted Date : 05-Sep-2018 , 09:13:03 am | Posted By: CASANSAAR
In terms of Schedule I of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”), the supply of goods by an agent on behalf of the principal without consideration has been deemed to be a supply. In this connection, various representations have been received regarding the scope and ambit of the principal-agent relationship under GST. In order to clarify some of the issues and to ensure uniformity in the implementation of the provisions of the law acro...
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CBIC extends time limit for making declaration in FORM GST ITC-01
Posted Date : 05-Sep-2018 , 09:10:25 am | Posted By: CASANSAAR
G.S.R. …..(E).- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and clause (b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time limit for making the declaration in FORM GST ITC-01 of the said rules, by registered persons who have filed the application in FORM GST-CMP-04 of the said rules between the 2 nd day of March, 2018 and the 31st day of March, 2018, for a period of thirty ...
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GST |
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CBIC waives late fee for specified classes of taxpayers for Form GSTR-3B, GSTR-4 & GSTR-6
Posted Date : 05-Sep-2018 , 09:08:20 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:-...
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CBIC extends time limit for making declaration in FORM GST ITC-04
Posted Date : 05-Sep-2018 , 09:07:16 am | Posted By: CASANSAAR
G.S.R… (E).- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, and in supercession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 53/2017-Central Tax, dated the 28th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1346 (E), dated the 28th October, 2...
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Annual GST Return Forms notified by CBIC
Posted Date : 05-Sep-2018 , 09:04:47 am | Posted By: CASANSAAR
CBIC notified Annual return of GST for the period 01.07.2017 to 31.03.2018 which is required to be filed along with statutory GST audit report till 31.12.2018 vide Notification No. 39/2018 – Central Tax Dated 4th September, 2018....
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Due Date for filing GSTR 3B July 2018 extended to 24th Aug, 2018
Posted Date : 22-Aug-2018 , 09:31:35 am | Posted By: CASANSAAR
G.S.R…(E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 34/2018- Central Tax, dated the 10th August, 2018, published in the Gazette of In...
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Constitution of Standing Committee under rule 97(4) of CGST Rules, 2017
Posted Date : 21-Aug-2018 , 11:54:15 am | Posted By: CASANSAAR
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....
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FORM GSTR-3B to continue till March, 2019- CBIC notifies due date
Posted Date : 21-Aug-2018 , 11:49:15 am | Posted By: CASANSAAR
G.S.R…(E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from July, 20...
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