Login  |  Register  |  Forgot Password 
Notifications/Circulars Category : GST
GST Council notifies creation of State Benches of GSTAT
Posted Date : 23-Aug-2019 , 09:00:24 am | Posted By: CASANSAAR

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 21st August, 2019 S.O. 3009(E).—In exercise of the powers conferred by the sub section 6 of section 109 of the Central Goods and Services Tax Act, 2017, the Central Government, on the recommendation of the Goods and Services Tax Council, hereby notifies the creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) as per the details contained in the table 1 below and Area Benches as p...

Continue Reading...

Category : GST | Comments : 0 | Hits : 46

Due Date for GSTR 3B for the month of July extend to 22nd Aug 2019
Posted Date : 21-Aug-2019 , 09:49:48 am | Posted By: CASANSAAR

Due date for GSTR-3B return for July 2019 has been extended to 22/08/2019. Notification will follow. Source – gst.gov.inWebsite...

Continue Reading...

Category : GST | Comments : 0 | Hits : 82

E-Way Bill Rule 138E implementation deferred to 21st Nov 2019
Posted Date : 21-Aug-2019 , 09:47:35 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 further 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 Ind...

Continue Reading...

Category : GST | Comments : 0 | Hits : 106

CBIC extends last date to furnish GST CMP-08 to 31-08-2019
Posted Date : 30-Jul-2019 , 09:42:52 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 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...

Continue Reading...

Category : GST | Comments : 0 | Hits : 255

GST on monthly subscription/contribution charged by RWA from its members
Posted Date : 23-Jul-2019 , 08:35:13 am | Posted By: CASANSAAR

A number of issues have been raised regarding the GST payable on the amount charged by a Residential Welfare Association for providing services and goods for the common use of its members in a housing society or a residential complex. The same have been examined and are being clarified below. ...

Continue Reading...

Category : GST | Comments : 0 | Hits : 330

Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion
Posted Date : 19-Jul-2019 , 09:33:04 am | Posted By: CASANSAAR

Various representations have been received from the trade and industry regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion. Such goods sent / taken out of India crystallise into exports, wholly or partly, only after a gap of certain period from the date they were physically sent / taken out of India....

Continue Reading...

Category : GST | Comments : 0 | Hits : 282

Clarification on doubts related to supply of Information Technology enabled Services (ITeS services)
Posted Date : 19-Jul-2019 , 09:31:55 am | Posted By: CASANSAAR

Various representations have been received seeking clarification on issues related to supply of Information Technology enabled Services (hereinafter referred to as “ITeS services”) such as call center, business process outsourcing services, etc. and “Intermediaries” to overseas entities under GST law and whether they qualify to be “export of services” or otherwise....

Continue Reading...

Category : GST | Comments : 0 | Hits : 238

Central Goods and Services Tax (Fifth Amendment) Rules, 2019
Posted Date : 19-Jul-2019 , 09:29:15 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:-...

Continue Reading...

Category : GST | Comments : 0 | Hits : 235

GST Form CMP-08 due date extended to 31st July 2019
Posted Date : 19-Jul-2019 , 09:26:56 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 makes the following 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)...

Continue Reading...

Category : GST | Comments : 0 | Hits : 228

CBIC notifies extended due date of Form GSTR-9, GSTR-9A & GSTR-9C
Posted Date : 29-Jun-2019 , 08:53:52 am | Posted By: CASANSAAR

S.O.(E).––WHEREAS, sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the ...

Continue Reading...

Category : GST | Comments : 0 | Hits : 413

CBIC clarifies GST treatment of secondary or post-sales discounts
Posted Date : 29-Jun-2019 , 08:52:15 am | Posted By: CASANSAAR

Circular No. 92/11/2019-GST dated 7th March, 2019 was issued providing clarification on various doubts related to treatment of sales promotion schemes under GST. Post issuance of the said Circular various representations have been received from the trade and industry seeking clarifications in respect of tax treatment in cases of secondary discounts or post sales discount. The matter has been examined in order to ensure uniformity in the implementation of the law across the field formations, the ...

Continue Reading...

Category : GST | Comments : 0 | Hits : 608

Processing of refund in Form GST RFD-01A wrongly mapped on portal
Posted Date : 29-Jun-2019 , 08:51:18 am | Posted By: CASANSAAR

Doubts have been raised in respect of processing of a refund application by a jurisdictional tax authority (either Centre or State) to whom the application has been electronically transferred by the common portal in cases where the said tax authority is not the one to which the taxpayer has been administratively assigned. The matter has been examined. In order to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercise of its powers con...

Continue Reading...

Category : GST | Comments : 0 | Hits : 357

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....

Continue Reading...

Category : GST | Comments : 0 | Hits : 294

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 ...

Continue Reading...

Category : GST | Comments : 0 | Hits : 375

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...

Continue Reading...

Category : GST | Comments : 0 | Hits : 285

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:-...

Continue Reading...

Category : GST | Comments : 0 | Hits : 335

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...

Continue Reading...

Category : GST | Comments : 0 | Hits : 295

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...

Continue Reading...

Category : GST | Comments : 0 | Hits : 1228

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...

Continue Reading...

Category : GST | Comments : 0 | Hits : 909

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...

Continue Reading...

Category : GST | Comments : 0 | Hits : 1177

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 –...

Continue Reading...

Category : GST | Comments : 0 | Hits : 394

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: [email protected] 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...

Continue Reading...

Category : GST | Comments : 0 | Hits : 416

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...

Continue Reading...

Category : GST | Comments : 0 | Hits : 78

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...

Continue Reading...

Category : GST | Comments : 0 | Hits : 481

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...

Continue Reading...

Category : GST | Comments : 0 | Hits : 472

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...

Continue Reading...

Category : GST | Comments : 0 | Hits : 202

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...

Continue Reading...

Category : GST | Comments : 0 | Hits : 521

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...

Continue Reading...

Category : GST | Comments : 0 | Hits : 504

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: - ...

Continue Reading...

Category : GST | Comments : 0 | Hits : 1235

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....

Continue Reading...

Category : GST | Comments : 0 | Hits : 1023

Notifications/Circulars By Categories

More Categories

Hall of Fame for Notifications

Name Pic Notification Rank
Vinay Sharma Vinay Sharma on casansaar-CA,CSS,CMA  Networking firm 486 1
 
Aarti Sharma Aarti Sharma on casansaar-CA,CSS,CMA  Networking firm 217 4
 
Md Irsad Alam Md Irsad Alam on casansaar-CA,CSS,CMA  Networking firm 93 92
 
Manya CA,CSS,CMA  Networking firm 78 6
 
CA. SURESH Kr. AGARWAL CA. SURESH Kr. AGARWAL on casansaar-CA,CSS,CMA  Networking firm 74 10
 

Search Notifications/Circulars

 

Goods & Service Tax

 
 
www.casansaar.com
...keeps you updated

Home

  |  News

  |  Articles

  |  Discussion

  |  CA Firms

 |  Members

 |  CA Community

 |  Jobs

 |  GST Calculator

 |  Empanelment

 |  Files

 |  Matrimonial

 |  Students zone

 |  Queries

 |  Classified Ads

 |  Events

 |  About us

 |   Top Members

 |  Coaching Centres

  | Testimonials

 | Judiciary

 | Notifications/Circulars

 | Book

 | eDirectory

 | Interview

 | Website

 | Emails

 | Software

 |  Score Board

 |   Press Release  

 |   Blood Bank  

  |   Opinion Poll  

  |   Feedback
 |   Advertise us

 |   Terms & Conditions

 |   Contact us
 |   Blog

  |   Sitemap

  |   Income Tax

  |   Auditing

  |   Bank

  |   Bank branch audit

  |   Banking

  |   Black Money

  |   CA

  |   CA Announcement

  |   TDS

  |   Students Zone

  |   Custom

  |   VAT

  |   Service Tax

  |   Corporate Law

  |   General

  |   Excise

  |   SEBI

  |   Finance

  |   GST

  |   ICAI

  |   FEMA

  |   ICWAI

  |   ICSI

  |   DGFT

  |   RBI

  |   IFRS

  |   CAG

  |   Budget

  |   Merger & Acquisitions

  |   International Business

  |   Shares & Stock

  |   Excel Tips

  |   International Taxation

  |   ITR

  |   Chartered Accountant

  |   Tax Audit

  |   Companies Act

  |   Money Laundering

  |   MCA

  |   Income Tax Refund

  |   NPA

  |   Income tax software

  |   CST

  |   CA Exams

  |   CA Results

  |   CBDT

  |   Accounting Standards

  |   DIN

  |   Judical Announcement

  |   MDP

  |   PAN

  |   Whats App

  |   Secretarial Standards

  |   NGO

  |   CA Convocation

  |   Finance Bill

  |   ICAI Notification

  |   CARO

  |   COMPANIES SECRETARY

  |   Accounts

Follow Us : Twitter Icon Facebook Icon Orkut Icon Linkedin Icon Linkedin Icon

CASANSAAR Updates

Developed By: CASANSAAR Copyright © casansaar

Top Accounting Firms,CA COMMUNITY,CA SANSAAR,Chartered Accountant,Ca Networking Firms,Partner Portal,Ca Assignments,CA,Online Communities For Chartered Accountant,Circle For Ca,CS,CMA and FINANCE,Articles By CA / CS / CMA,accounting news articles,Ca Firms In Delhi,CA ANNOUNCEMENT

accounting jobs,article trainees,best website creator,empanelment,income tax slab, ITR, TDS Chart,budget of india 2014-15,gst,auditing,Income tax,students zone,cpt,community matrimony for ca,Classified Ads,Community Matrimony For Ca,Students Zone,Coaching Classes,Company Secretary,Cost Accountant,Judiciary.