| Notifications/Circulars |
Category : GST |
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Clarification regarding determination of place of supply in certain cases
Posted Date : 29-Jun-2019 , 08:49:53 am | Posted By: CASANSAAR
Various representations have been received from trade and industry seeking clarification in respect of determination of place of supply in following cases: -
(I) Services provided by Ports - place of supply in respect of various cargo handling services provided by ports to clients;
(II) Services rendered on goods temporarily imported in India - place of supply in case of services rendered on unpolished diamonds received from abroad, which are exported after cutting, polishing etc....
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Clarification regarding applicability of GST on additional / penal interest
Posted Date : 29-Jun-2019 , 08:48:25 am | Posted By: CASANSAAR
Various representations have been received from the trade and industry regarding applicability of GST on delayed payment charges in case of late payment of Equated Monthly Instalments (EMI). An EMI is a fixed amount paid by a borrower to a lender at a specified date every calendar month. EMIs are used to pay off both interest and principal every month, so that over a specified period, the loan is fully paid off along with interest. In cases where the EMI is not paid at the scheduled time, there ...
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Due date to furnish Form GST ITC-04 extended to 31.08.2019
Posted Date : 29-Jun-2019 , 08:45:35 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. 15/2019- Central Tax, dated the 28th March 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number...
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Central Goods and Services Tax (Fourth Amendment) Rules, 2019
Posted Date : 29-Jun-2019 , 08:44:29 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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CBIC exempts OIDAR Service supplier from filing of form GSTR 9 / 9C
Posted Date : 29-Jun-2019 , 08:43:32 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) (hereinafter referred to as “the said Act”), the Central Government, on the recommendations of the Council, hereby notifies the persons registered under section 24 of the said Act read with rule 14 of the Central Goods and Services Tax Rules, 2017, (hereinafter referred to as “the said rules”), supplying online information and data base ac...
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Due date to furnish Form GSTR-3B for July, 2019 to Sept, 2019
Posted Date : 29-Jun-2019 , 08:41:55 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, 2019 to...
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Due date to furnish Form GSTR-1 for turnover of more than Rs.1.5 Cr extended
Posted Date : 29-Jun-2019 , 08:40:23 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 having agg...
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Due date to furnish Form GSTR-1 for turnover up to Rs. 1.5 Cr extended
Posted Date : 29-Jun-2019 , 08:39:07 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 mentioned...
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TDS returns in Form GSTR-7 due date extended to 31.08.2019
Posted Date : 29-Jun-2019 , 08:37:09 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 supercession of the notifications of the Government of India in the Ministry of Finance, Department of Revenue –...
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CBIC reveals GST Audit Plan / Strategy for the year 2019-20
Posted Date : 26-Jun-2019 , 01:53:48 pm | Posted By: CASANSAAR
DIRECTORATE GENERAL OF AUDIT
INDIRECT TAXES
C.R. BUILDING, I.P. ESTATE
NEW DELHI -110109
Ph. 011-23370075
Email: dg.audit-cbec@nic.in
F. No. 381/49/2019
Dated: 25/06/2019
To
The Principal Chief Commissioners/Chief Commissioners of GST and Central Excise (All).
Madam/Sir,
Subject: Audit Plan for the year 2019 – 20 – reg
***********
Kind attention is invited to this Directorate General’s letter dated 29.05.2019.
2. In continuation to the Audit Plan...
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Restriction on E-way Bill Issuance relaxed till 21st August 2019
Posted Date : 23-Jun-2019 , 05:45:07 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, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue No.22/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India, Extr...
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Due date of GSTR-3B extended in specified districts of Odisha
Posted Date : 13-May-2019 , 08:00:37 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 amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2019 – Central Ta...
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Due date of GSTR-1 extended in specified districts of Odisha
Posted Date : 13-May-2019 , 07:59:25 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), the Commissioner, 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. 12/2019- Central Tax, dated the 07th March, 2019, published in the Gazette of India, Extraordinary, Part I...
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Notification regarding extension of last date for opting old GST rates
Posted Date : 11-May-2019 , 08:47:27 am | Posted By: CASANSAAR
G.S.R......(E).- In exercise of the powers conferred by sub-sections (1), (3)and (4) of section 9, sub-section (1) of section 11,sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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 in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India...
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GST exemption on upfront amount payable in installments for long term lease of plots
Posted Date : 01-May-2019 , 08:56:53 am | Posted By: CASANSAAR
Representations have been received by the Board seeking clarification regarding admissibility of GST exemption on the upfront amount which is determined upfront but is paid or payable in installments for long term (thirty years, or more) lease of industrial plots or plots for development of financial infrastructure under Notification 12/2017 – Central Tax (R) S. No.41 dated 28.06.2017...
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GST Applicability on Seed Certification Tags.
Posted Date : 01-May-2019 , 08:55:12 am | Posted By: CASANSAAR
Representations have been received by the Board seeking clarification regarding applicability of GST on supply of Seed Certification Tags. Reference in this regard has also been received from the State of Tamil Nadu...
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Time limit for revocation of cancellation of GST registration extended
Posted Date : 24-Apr-2019 , 09:09:09 am | Posted By: CASANSAAR
S.O. (E). ––WHEREAS, sub-section (2) of section 29 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the „CGST Act‟) provides for cancellation of registration by proper officer in situations described in clause (a) to clause (e) as under: -
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CBIC clarifies manner of utilization of GST Input Tax Credit
Posted Date : 24-Apr-2019 , 08:56:34 am | Posted By: CASANSAAR
Section 49 was amended and Section 49A and Section 49B were inserted vide Central Goods and Services Tax (Amendment) Act, 2018 [hereinafter referred to as the CGST (Amendment) Act]. The amended provisions came into effect from 1 st February 2019....
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Opportunity to apply for revocation of cancellation of GST registration
Posted Date : 24-Apr-2019 , 08:55:30 am | Posted By: CASANSAAR
Registration of several persons was cancelled under sub-section (2) of section 29 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the said Act”) due to non-furnishing of returns in FORM GSTR-3B or FORM GSTR-4. Sub-section (2) of section 29 of the said Act empowers the proper officer to cancel the registration, including from a retrospective date. Thus registration have been cancelled either from the date of order of cancellation of registration or from a ...
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Central Goods and Services Tax (Third Amendment) Rules, 2019
Posted Date : 24-Apr-2019 , 08:53:38 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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Tax payment & GST Return Filing by 6% Composition Scheme Dealers
Posted Date : 24-Apr-2019 , 08:52:34 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 paying tax under the provisions of section 10 of the said Act or by availing the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No. 02/2019– Centra...
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Restriction on furnishing of info in PART A of GST EWB-01 wef 21-06-2019
Posted Date : 24-Apr-2019 , 08:51:14 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 appoints the 21st day of June, 2019, as the date from which the provisions of the Central Goods and Services Tax (Fourteenth) Amendment Rules, 2018 rule 12 of [notification No. 74/2018–Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide num...
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Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March
Posted Date : 23-Apr-2019 , 08:18:03 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 amendment in notification number 34/2018 – Central Tax, dated the 10th August, 2018, published in the Gazette of India, E...
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Due date for Monthly GSTR 7 of March 2019 extended to 12-04-2019
Posted Date : 11-Apr-2019 , 10:37:14 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), the Commissioner hereby extends the time limit for furnishing the return by a registered person required to deduct tax at source under the provisions of section 51 of the said Act in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 o...
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Due date for Monthly GSTR 1 of March 2019 extended to 13-04-2019
Posted Date : 11-Apr-2019 , 10:35:46 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), the Commissioner, 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. 44/2018- Central Tax, dated the 10th September, 2018, published in the Gazette of India, Extraordinary, P...
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GST ITC 04 filing date extended to 30th June 19 for the period July 17 to March 19
Posted Date : 28-Mar-2019 , 09:50:12 pm | 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. 78/2018- Central Tax, dated the 31st December 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide num...
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CBIC clarify verification for grant of new registration under GST
Posted Date : 28-Mar-2019 , 09:47:47 pm | Posted By: CASANSAAR
Doubts have been raised whether sub-section (3) of section 18 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as „CGST Act‟) provides for transfer of input tax credit which remains unutilized to the transferee in case of death of the sole proprietor. As per sub-rule (1) of rule 41 of the Central Goods and Services Rules, 2017 (hereinafter referred to as „CGST Rules‟), the registered person (transferor of business) can file FORM GST ITC-02 electronically o...
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CBIC clarify issues in respect of transfer of input tax credit in case of death of sole proprietor
Posted Date : 28-Mar-2019 , 09:45:55 pm | Posted By: CASANSAAR
Doubts have been raised whether sub-section (3) of section 18 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as „CGST Act‟) provides for transfer of input tax credit which remains unutilized to the transferee in case of death of the sole proprietor. As per sub-rule (1) of rule 41 of the Central Goods and Services Rules, 2017 (hereinafter referred to as „CGST Rules‟), the registered person (transferor of business) can file FORM GST ITC-02 electronically o...
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CBIC Clarify certain refund related issues under GST
Posted Date : 28-Mar-2019 , 09:41:01 pm | Posted By: CASANSAAR
Various representations have been received seeking clarifications 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 “CGST Act”), hereby clarifies the issues as detailed hereunder:...
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IGST & compensation cess exemption to EOUs on imports till 31.03.2020
Posted Date : 27-Mar-2019 , 08:27:09 am | Posted By: CASANSAAR
G.S.R. (E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 52/2003-Customs, dated the 31st March, 2003, published in the Gazette of India, Extraordinary, vide number G.S.R. 274 (E), dated th...
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