| Notifications/Circulars |
Category : GST |
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Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C- reg.
Posted Date : 30-Jan-2025 , 06:52:10 pm | Posted By: CASANSAAR
Circular No. 246/03/2025-GST
F. No. CBIC-20001/14/2024-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
North Block New Delhi,
Dated the 30th January, 2025
To,
All the Principal Chief Commissioners/ Chief Commissioners
All the Principal Directors General/ Directors General
Madam / Sir,
Subject: Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C- reg.
...
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Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer
Posted Date : 28-Jan-2025 , 07:42:34 pm | Posted By: CASANSAAR
Circular No. 244/01/2025-GST
F. No. CBIC-190354/2/2025-TO(TRU-II)-CBEC
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)
North Block, New Delhi
Dated the 28th of January, 2025
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Regularizing payment of GST on co-insurance premium apport...
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GST |
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Clarifications regarding applicability of GST on certain services
Posted Date : 28-Jan-2025 , 07:34:55 pm | Posted By: CASANSAAR
Circular No. 245/02/2025-GST
F. No. CBIC-190354/2/2025-TO(TRU-II)-CBEC
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)
North Block, New Delhi
Dated the 28th of January, 2025
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarifications regarding applicability of GST on certain s...
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Extend The Due Date for Furnishing FORM GSTR-6 For the Month of December, 2024
Posted Date : 11-Jan-2025 , 07:13:05 pm | Posted By: CASANSAAR
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
No. 04/2025 – CENTRAL TAX
New Delhi, the 10th January, 2025
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), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return by an Input Serv...
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Extend The Due Date for Furnishing FORM GSTR-8 For the Month of December, 2024
Posted Date : 11-Jan-2025 , 07:07:51 pm | Posted By: CASANSAAR
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
No. 06/2025 – CENTRAL TAX
New Delhi, the 10th January, 2025
G.S.R.....(E).- In exercise of the powers conferred by first proviso to sub-section (4) of section 52 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 extends the time limit for furnishing the statem...
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Extend The Due Date for Furnishing FORM GSTR-7 For the Month of December, 2024
Posted Date : 11-Jan-2025 , 05:33:37 pm | Posted By: CASANSAAR
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
NO. 05/2025–CENTRAL TAX
New Delhi, the 10th January, 2025
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), the Commissioner , on the recommendations of the Council, hereby extends the time limit for furnishing the return by a regi...
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Extend The Due Date for Furnishing FORM GSTR-5 For the Month of December, 2024
Posted Date : 11-Jan-2025 , 05:09:37 pm | Posted By: CASANSAAR
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
No. 03/2025 – CENTRAL TAX
New Delhi, the 10th January, 2025
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), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return by a non-res...
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GST |
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Processing of refund applications filed by Canteen Stores Department (CSD).
Posted Date : 13-Jul-2024 , 08:45:01 am | Posted By: CASANSAAR
The Central Government, videNotificationsNo.06/2017-CentralTax(Rate),No.06/2017-IntegratedTax(Rate)andNo. 06/2017-Union territory Tax (Rate), all dated 28thJune 2017, had 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 ...
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Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export.
Posted Date : 13-Jul-2024 , 08:43:38 am | Posted By: CASANSAAR
Representationshave been received from trade/ industry requesting for prescribing a mechanism for seeking refund of additional IGST paid on account of upward revisionin priceof goods subsequent to export.It has been represented that there are cases wherethe price of export goodsneeds to be revised, subsequent to their exports, due to various reasons such as linking of the prices of the export commodities to some international indexoras perthe terms of contract between the two partiesetc.In such ...
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Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.
Posted Date : 13-Jul-2024 , 08:42:08 am | Posted By: CASANSAAR
As per the recommendations of the GST Council, sub-rule (2) was inserted in Rule 28 of Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the“CGSTRules”)vide Notification No. 52/2023-Central Tax dated 26thOctober, 2023to provide for a specific clause for valuation of supply of services of providing corporate guarantee to any banking company or financial institution by an entity on behalf of a related person. Besides, Circular No. 204/16/2023-GST dated 27th October...
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Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of
Posted Date : 13-Jul-2024 , 08:40:42 am | Posted By: CASANSAAR
Doubts have been raised by the trade and the field formations in respect of recovery of outstanding dues, in cases where the first appellate authority has confirmed the demand created by the adjudicating authority, fully or partially, and where appeal against such order of appellate authority could not be filed under section 112 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act’) due to non-constitution of Appellate Tribunal (hereinafter referr...
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Seeks to amend notification No. 14/2019- Central Tax
Posted Date : 15-Jul-2022 , 08:05:55 am | Posted By: CASANSAAR
G.S.R (E).- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 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. 14/2019-Central Tax, dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II...
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Seeks to amend notification No. 10/2019- Central Tax
Posted Date : 15-Jul-2022 , 08:04:52 am | Posted By: CASANSAAR
G.S.R (E).- In exercise of the powers conferred by sub-section (2) of section 23 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. 10/2019-Central Tax, dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-s...
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Govt waives interest for specified e-commerce operators under GST
Posted Date : 10-Jun-2022 , 10:36:40 am | Posted By: CASANSAAR
G.S.R.......(E).- In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby notifies the rate of interest per annum to be ‘Nil’, for the class of registered persons mentioned in column (2) of the Table given below, who were required to furnish the statement in FORM GSTR-8, but failed to furnish the said stat...
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Waiver of late fee payable for delay in furnishing of FORM GSTR-4 for the FY 2021-22
Posted Date : 27-May-2022 , 10:34:15 am | Posted By: CASANSAAR
Waiver of late fee payable for delay in furnishing of FORM GSTR-4 for the FY 2021-22 shall stand waived for the period from the 1st day of May, 2022 till the 30th day of June, 2022.
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e-Invoice mandatory if Turnover exceeds Rs.20 Cr wef 01.04.2022 - CBIC
Posted Date : 25-Feb-2022 , 08:50:28 am | Posted By: CASANSAAR
G.S.R.....(E).- In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, 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. 13/2020 – Central Tax, dated the 21st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E...
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GSTR-9C, GSTR-9 Due Dates for FY 2020-21 extended to 28.02.2022
Posted Date : 30-Dec-2021 , 09:31:42 am | Posted By: CASANSAAR
Due date for furnishing annual return in FORM GSTR-9 & self-certified reconciliation statement in FORM GSTR-9C for the financial year 2020-21 has been extended from 31.12.2021 to 28.02.2022 vide Notification No. 40/2021 – Central Tax, Dated: 29th December, 2021.
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Mandatory Aadhar authentication for GST Refund & Revocation application
Posted Date : 22-Dec-2021 , 10:14:14 am | Posted By: CASANSAAR
Ministry Of Finance
(Department Of Revenue)
(Central Board Of Indirect Taxes And Customs)
New Delhi
Notification No. 38/2021–Central Tax | Dated: 21st December, 2021
G.S.R. 875(E).—In pursuance of sub-rule (2) of rule 1 of the Central Goods and Services Tax (Eighth Amendment) Rules, 2021, No. 35/2021-Central Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 659(E), dated the 24th September, 2021, the Central...
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Central Goods and Services Tax (Fifth Amendment) Rules, 2021
Posted Date : 03-Jun-2021 , 09:34:49 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 Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:...
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CBIC extends due date of filing FORM ITC-04 for QE March, 2021
Posted Date : 03-Jun-2021 , 09:33:35 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) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 11/2021- Central Tax, dated the 1st May, 2021, published in the Gazette of India, Extraordinary, ...
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Due date of filing GSTR-4 for financial year 2020-21 extended
Posted Date : 03-Jun-2021 , 09:32:20 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 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. 21/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E)...
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Extension of date of GST compliances falling between 15.04.21 to 29.06.21
Posted Date : 03-Jun-2021 , 09:31:00 am | Posted By: CASANSAAR
G.S.R.....(E).– In exercise of the powers conferred by section 168A 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 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of In...
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CBIC rationalize late fee for delay in filing FORM GSTR-7
Posted Date : 02-Jun-2021 , 10:10:13 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) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act by any registered person, required to deduct tax at source under the provisions of section 51 of the said Act, for failure to furnish the return in FORM GSTR-7 for the mon...
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CBIC rationalize late fee for delay in filing FORM GSTR-4
Posted Date : 02-Jun-2021 , 10:09:11 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) (hereafter in this notification referred to as the said Act), the 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. 73/2017– Central Tax, dated the 29th December, 2017, published in the Gazette of India, Extrao...
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CBIC rationalize late fee for delay in filing FORM GSTR-1
Posted Date : 02-Jun-2021 , 10:07:46 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) (hereafter in this notification referred to as the said Act), the 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. 4/2018– Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraord...
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CBIC rationalize late fee for delay in filing FORM GSTR-3B and waiver for specified taxpayers & specified tax periods.
Posted Date : 02-Jun-2021 , 10:05:54 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) (hereafter in this notification referred to as the said Act), the 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. 76/2018– Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extrao...
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Late GST return : Interest rate lowered for March to May 2021
Posted Date : 02-Jun-2021 , 10:02:29 am | Posted By: CASANSAAR
G.S.R.....(E).- In exercise of the powers conferred by sub-section (1) of section 50 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2017 – Central Tax, dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, ...
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CBIC extends due date of Form GSTR-1 for May 2021 by 15 days
Posted Date : 02-Jun-2021 , 10:00:14 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. 83/2020 – Central Tax, dated the 10th November, 2020, published in the Gazette of India, Extraordinary, Pa...
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Revised Section 50 GST interest Provisions notified w.e.f. 01.06.2021
Posted Date : 02-Jun-2021 , 09:58:54 am | Posted By: CASANSAAR
S.O. ..... (E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2021 (13 of 2021) (hereinafter referred to as the said Act), the Central Government hereby appoints the 1 st day of June, 2021, as the date on which the provisions of section 112 of the said Act shall come into force....
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Guidelines regarding cancellation of Registration under Rule 22 (3) of CGST Rules, 2017
Posted Date : 26-May-2021 , 08:23:15 am | Posted By: CASANSAAR
CBEC – 20/16/34/2019-GST/802
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
***
North Block, New Delhi
Dated: 24th May, 2021
To,
The Principal Chief Commissioners / Chief Commissioners of Central Tax
Madam / Sir,
Subject: Guidelines regarding cancellation of Registration under Rule 22 (3) of CGST Rules, 2017- Reg.
Kind attention is invited to Rule 22 (3) ofCGST Rules, 2017reg...
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