| Notifications/Circulars |
Category : 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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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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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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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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Due dates to file GSTR-1 -Turnover upto Rs.1.5 Crore- July 2018 to March 2019
Posted Date : 21-Aug-2018 , 11:46:07 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), the Central Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as...
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Due dates to file Form GSTR-1 -Turnover more than 1.5 Crore- July 2018 to March 2019
Posted Date : 21-Aug-2018 , 11:28:49 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), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, by such class of registered persons ...
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GST on services provided by Industrial Training Institutes (ITI)
Posted Date : 21-Aug-2018 , 11:24:58 am | Posted By: CASANSAAR
Representations have been received requesting to clarify the following:
(a) Whether GST is payable on vocational training provided by private ITIs in designated trades and in other than designated trades.
(b) Whether GST is payable on the service, provided by a private Industrial Training Institute for conduct of examination against consideration in the form of entrance fee and also on the services relating to admission to or conduct of examination....
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5% GST on fertilizers supplied for use in manufacture of other fertilizers
Posted Date : 21-Aug-2018 , 11:14:47 am | Posted By: CASANSAAR
References have been received regarding a clarification as to whether simple fertilizers, such as MOP (Murate of Potash) classified under Chapter 31,and supplied for use in manufacturing of a complex fertilizer, are entitled to the concessional GST rate of 5%, as applicable in general to fertilizers (i.e. fertilizers which are cleared to be used as fertilizers)....
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GST on petroleum gases retained for manufacture of petrochemical & chemical products
Posted Date : 21-Aug-2018 , 11:09:02 am | Posted By: CASANSAAR
References have been received regarding the applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products during the course of continuous supply, such as Methyl Ethyl Ketone (MEK) feedstock, petroleum gases etc...
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Clarification regarding applicability of GST rates on various goods & services
Posted Date : 21-Aug-2018 , 11:07:08 am | Posted By: CASANSAAR
Clarification regarding applicability of GST on various goods and services–reg.
Representations have been received seeking clarification in respect of applicable GST rates on the following items:...
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No RCM on payment of tax U/s. 7(4) of UTGST Act, 2017 till 30.09.2019
Posted Date : 08-Aug-2018 , 07:49:17 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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. 8/2017 –Union Territory Tax (Rate), dated the 28th June, 2017, pub...
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No RCM on payment of tax U/s. 5(4) of IGST Act, 2017 till 30.09.2019
Posted Date : 08-Aug-2018 , 07:47:55 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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. 32/2017- Integrated Tax (Rate), dated the 13th October, 2017, published in th...
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RCM for procurement from unregistered dealer’s deferred till 30.09.2019
Posted Date : 08-Aug-2018 , 07:45:14 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017 – Central Tax (Rate), dated the 28th June, 2017, published...
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Special procedure for completing GST migration of taxpayers
Posted Date : 08-Aug-2018 , 07:43:33 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), the Central Government, on the recommendations of the Council, hereby specifies the persons who did not file the complete FORM GST REG26 of the Central Goods and Services Tax Rules, 2017 but received only a Provisional Identification Number (PID) (hereinafter referred to as “such taxpayers”) till the 31st December, 2017 may now apply for Goods an...
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GST on ambulance services to Govt by private sector under NHM
Posted Date : 02-Aug-2018 , 12:01:50 pm | Posted By: CASANSAAR
I am directed to invite your attention to the Circular No. 210/2/2018- Service Tax, dated 30th May, 2018. The said Circular has been issued in the context of service tax exemption contained in notification No. 25/2012- Service Tax dated 20.06.2012 at Sl. No. 2 and 25(a). The Circular states, inter alia, that the service of transportation in ambulance provided by State Governments and private service providers (PSPs) to patients are exempt under notification no 25/2012- Service Tax dated 20th Jun...
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Withdrawal of circular related to GST rate applicable on catering services
Posted Date : 02-Aug-2018 , 11:57:38 am | Posted By: CASANSAAR
The Circular No. 28/02/2018-GST, dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 was issued to clarify GST rate applicable on catering services, i.e., supply of food or drink in a mess or canteen in an educational institute. Also, Order No 02/2018-Central Tax dated 31.03.2018, was issued to clarify GST rate on supply of food and/or drinks by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, in trains or at platforms (static units)....
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CBIC extends due date for filing of FORM GSTR-6
Posted Date : 31-Jul-2018 , 08:46:18 am | Posted By: CASANSAAR
G.S.R....(E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 25/2018-Central Tax, dated the 31st May, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 517 (E), dated the 31st May, 2018, except as respects things done or omitted to be done before such...
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Concessional CGST rate on specified handicraft items WEF 27.07.2018
Posted Date : 28-Jul-2018 , 09:07:33 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-state supplies of handicraft goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the cor...
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CBIC allows Refund of GST credit to fabric manufacturers
Posted Date : 28-Jul-2018 , 09:06:29 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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 further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.5/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Se...
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Changes in List of goods exempt from CGST wef 27.07.2018
Posted Date : 28-Jul-2018 , 09:05:14 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 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 further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide...
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Revised CGST rates on various Goods WEF 27th July, 2018
Posted Date : 28-Jul-2018 , 09:03:46 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 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 further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide ...
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Composite supply of works contract to Govt- Term ‘Business’ clarified
Posted Date : 28-Jul-2018 , 09:02:50 am | Posted By: CASANSAAR
G.S.R......(E).- In exercise of the powers conferred by sub-section (3) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the Gaze...
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CGST: RCM on services by individual DSAs to banks/ NBFCs wef 27.07.2018
Posted Date : 28-Jul-2018 , 09:01:39 am | Posted By: CASANSAAR
G.S.R......(E).- In exercise of the powers conferred by sub-section (2) of section 7 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.14/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide n...
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