Category : GST
Circular No. 119/2019-GST – Taxability of supply of securities under securities lending scheme
The CBIC has clarified the position regarding the levy of GST on the services related to supply of securities under securities lending scheme 1997. It...
Circular No. 118/2019 – GST – Determination of place of supply in case of software / design services related to Electronic semi conductor and Design Manufacturing (ESDM) Industry
In circular no. 118/2019-GST, the CBIC has clarified that place of supply of software / design by supplier located in taxable territory to service recipient...
Circular no. 117/2019-GST – GST exemption on DG shipping approved maritime courses conducted by Maritime Training Institutes of India
On 11th October 2019, the CBIC has issued the clarification regarding the exemption from GST on the DG shipping approved maritime courses conducted by Maritime...
Circular no. 116/2019 – Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors
In this circular, the CBIC has issued the clarification with respect to the chargeability of GST on the donation received from the individual donors by...
Ciruclar no. 115/2019 – Clarification on issue of GST on Airport levies
In this circular, the CBIC has issued the clarification regarding the GST on the Airport levies. Read circular here – circular-cgst-115...
Circular no. 114/2019 – Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
In this circular, the CBIC has issued the clarification regarding the support services relating to exploration, mining or drilling of petroleum crude or natural gas...
Circular no. 113/2019 – Clarification regarding GST rates & classification of goods
In this circular, the CBIC has clarified the taxation of the following items:- i. Classification of leguminous vegetables such as grams when subjected to mild...
Notification No. 49/2019-Central tax – New ITC credit rules, retrospectively replacement of GSTR 3B with GSTR 3
The CBIC has notified the notified the new ITC credit rule regarding the availment of ITC over and above the ITC reflected in GSTR 2A...
Notification No. 48/2019-Central tax – Extension of prescribed due date for GST returns in the state of Jammu & Kashmir
The CBIC has notified the due date for the GST returns for the state of Jammu & Kashmir which are as follows:- Description Month Due...
Notification No. 47/2019-central tax – Optional GST annual return of FY 2017-18 and 2018-19 for turnover of upto Rs. 2 Crore
The CBIC has notified the much awaited recommendation of the GST council meeting in which it has been decided that the taxable persons are not...
Notification no. 46/2019-Central tax – Prescribing due date for monthly GSTR 1 for the period October 2019 to March 2020
The CBIC has prescribed the due date for the monthly GSTR 1 in case of the taxable persons who are required to file their GSTR...
Notification no. 45/2019-Central tax – Prescribing due date for GSTR 1 for dealers having annual turnover below Rs. 1.5 Crores
The CBIC has notified the due date for the GSTR 1 for the dealers having annual turnover of upto Rs. 1.5 Crores for the period...
Notification No. 44/2019-Central tax – Prescribing the due date for Form GSTR 3B for the period October 2019 to March 2020
The CBIC has notified the due dates for the furnishing of GSTR 3B for the period October 2019 to March 2020 to be 20th of...
Notifications issued by CBIC on 31st August 2019
On 31st August 2019, the Central Board of Indirect Taxes and Customs (CBIC) have issued 4 notifications in which various amendments have been introduced. In...
Notification for extension of GSTR 3B for the month of July 2019
As earlier notified on 20th August 2019 by the CBIC regarding the extension of the due date of filing of GSTR 3B for the month...
Notification No. 36/2019-Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019
Central Board of Indirect Taxes and Customs (CBIC) has extended the date from which the facility of blocking and unblocking of e-way bill facility as...
Circular No. 105/24/2019-GST-Clarification on various doubts related to treatment of secondary or post-sales discounts under GST
Circular No. 105/24/2019-GST CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New...
Circular No. 104/23/2019-GST – Processing of refund applications in FORM GST RFD -01 A submitted by taxpayers wrongly mapped on the common portal
Circular No. 104/23/2019-GST CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New...
Circular No. 103/22/2019-GST-Clarification regarding determination of place of supply in certain cases
Circular No. 103/22/2019-GST F. No. CBEC- 20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs...
Circular No. 102/21/2019-GST – Clarification regarding applicability of GST on additional / penal interest – r e g.
Circular No. 102/21/2019-GST F. No. CBEC- 20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and...