Taxcharcha

Category : GST

CGST CircularsGSTGSTLatest

Circular No. 119/2019-GST – Taxability of supply of securities under securities lending scheme

Team Taxcharcha
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...
CGST CircularsGSTGSTLatest

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

Team Taxcharcha
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...
CGST CircularsGSTGSTLatestUncategorized

Circular no. 117/2019-GST – GST exemption on DG shipping approved maritime courses conducted by Maritime Training Institutes of India

Team Taxcharcha
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...
CGST CircularsGSTGSTLatest

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

Team Taxcharcha
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...
CGST CircularsGSTGSTLatest

Circular no. 114/2019 – Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

Team Taxcharcha
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...
CGST Tax NotificationsGSTGSTLatestTax Notifications

Notification No. 49/2019-Central tax – New ITC credit rules, retrospectively replacement of GSTR 3B with GSTR 3

Team Taxcharcha
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...
CGST Tax NotificationsGSTGSTLatestTax Notifications

Notification No. 48/2019-Central tax – Extension of prescribed due date for GST returns in the state of Jammu & Kashmir

Team Taxcharcha
The CBIC has notified the due date for the GST returns for the state of Jammu & Kashmir which are as follows:- Description Month Due...
CGST Tax NotificationsGSTGSTLatestTax Notifications

Notification No. 47/2019-central tax – Optional GST annual return of FY 2017-18 and 2018-19 for turnover of upto Rs. 2 Crore

Team Taxcharcha
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...
CGST Tax NotificationsGSTGSTLatestTax Notifications

Notification no. 45/2019-Central tax – Prescribing due date for GSTR 1 for dealers having annual turnover below Rs. 1.5 Crores

Team Taxcharcha
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...
GSTLatest

Notification no. 43/2019-central tax – Excluding manufacturers of Aerated water from composition scheme

Team Taxcharcha
Central Board of Indirect Taxes and Customs (CBIC) has excluded the manufacturers of aerated water from the purview of composition scheme vide notification no. 43/2019-central...
CGST Tax NotificationsGSTGSTTax Notifications

Notifications issued by CBIC on 31st August 2019

Team Taxcharcha
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...
CGST Rate NotificationGSTGSTLatestTax Notifications

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

Team Taxcharcha
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...