GST UPDATES

Clarification on issue of GST on Airport levies – Circular No. 115 dated 11.10.2019

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Various representations have been received seeking clarification on issues relating to GST on airport levies and to clarify that airport levies do not form part of the value of services provided by the airlines and consequently no GST should be charged by airlines on airport levies. In order to ensure uniformity in the implementation of […]

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Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both – Circular No.114 dated 11.10.2019

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Representations have been received from trade seeking clarification on the scope of the entry “services of exploration, mining or drilling of petroleum crude or natural gas or both” at Sr. No. 24 (ii) of heading 9986 in Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017. The matter has been examined. Most of the activities associated

Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both – Circular No.114 dated 11.10.2019 Read More »

Notification No. 49/2019 – Central Tax dated 9.10.2019 (Seeks to carry out changes in the CGST Rules, 2017)

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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:- (1) These rules may be called the Central Goods and Services Tax

Notification No. 49/2019 – Central Tax dated 9.10.2019 (Seeks to carry out changes in the CGST Rules, 2017) Read More »

Notification No. 48/2019 – Central Tax dated 9.10.2019 (Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019)

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Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 48/2019 – Central Tax 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

Notification No. 48/2019 – Central Tax dated 9.10.2019 (Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019) Read More »

Notification No. 47/2019 – Central Tax dated 09.10.2019 (Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date)

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Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 47/2019 – Central Tax 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

Notification No. 47/2019 – Central Tax dated 09.10.2019 (Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date) Read More »

Notification No. 46/2019, Central Tax dated 9.10.2019 (Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020)

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Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 46/2019 – Central Tax 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

Notification No. 46/2019, Central Tax dated 9.10.2019 (Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020) Read More »

Notification No. 45 – 45/2019-Central Tax ,dt. 09-10-2019 – ( Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.)

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 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 44/2019 – Central Tax   New Delhi, the 9th October, 2019 G.S.R…(E).- In exercise of the powers conferred by section 168 of

Notification No. 45 – 45/2019-Central Tax ,dt. 09-10-2019 – ( Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.) Read More »

Notification No. 44/2019-Central Tax, Dt. 09-10-2019 – ( Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020. )

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 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 44/2019 – Central Tax   New Delhi, the 9th October, 2019 G.S.R…(E).- In exercise of the powers conferred by section 168 of

Notification No. 44/2019-Central Tax, Dt. 09-10-2019 – ( Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020. ) Read More »

Updated list of services (updated as on 1st October 2019) covered under GST RCM

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Sl. No. Category of Supply of Services Supplier of service Recipient of Service Applicable w.e.f (1) (2) (3) (4)   1 Supply of Services by a goods transport agency (GTA) who has not paid central tax at the rate of 6%, in respect of transportation of goods by road to- (a) any factory registered under or governed

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How to file GST Refund application in case where Nil refund application is already submitted inadvertently -Circular No. 110/29/2019 Dated 3 October 2019

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Circular No. 110/29/2019 – GST   F.No. CBEC – 20/06/03/2019 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ****** New Delhi, the 3rd October, 2019 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)

How to file GST Refund application in case where Nil refund application is already submitted inadvertently -Circular No. 110/29/2019 Dated 3 October 2019 Read More »

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