|
Greetings!
CBIC - CGST Circular issued
on 17/06/2021
|
S.No. |
Circular No. |
Date |
Subject |
|
1. |
155/05/2021-GST |
17/06/2021 |
Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System |
|
2. |
154/05/2021-GST |
17/06/2021 |
GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them. |
|
3. |
153/05/2021-GST |
17/06/2021 |
GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS. |
|
4. |
152/05/2021-GST |
17/06/2021 |
Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis. |
|
5. |
151/05/2021-GST |
17/06/2021 |
Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination). |
|
6. |
150/05/2021-GST |
17/06/2021 |
Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). |
|
7. |
149/05/2021-GST |
17/06/2021 |
Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. |
Click to view / download
Notification
Date : 18/06/2021
CBIC - Notification issued
on 14/06/2021
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
05/2021 – Central Tax (Rate) |
14/06/2021 |
Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021. |
|
2. |
04/2021 – Central Tax (Rate) |
14/06/2021 |
Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. |
|
3. |
05/2021 – Integrated Tax (Rate) |
14/06/2021 |
Seeks to provide the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021. |
|
4. |
04/2021 – Integrated Tax (Rate) |
14/06/2021 |
Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. |
|
5. |
05/2021 – Union Territory tax(rate) |
14/06/2021 |
Seeks to provide the concessional rate of UTGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021. |
|
6. |
04/2021 – Union Territory tax(rate) |
14/06/2021 |
Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021 |
|
7. |
33/2021 – Customs |
14/06/2021 |
Seeks to rescind notification No. 30/2021-Customs, dated 01.05.2021. |
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Notification
Date : 15/06/2021
CBIC - CGST Notification issued
on 02/06/2021
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
01/2021 – Central Tax (Rate) |
02/06/2021 |
Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods. |
|
2. |
02/2021 – Central Tax (Rate) |
02/06/2021 |
Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021. |
|
3. |
03/2021 – Central Tax (Rate) |
02/06/2021 |
Seeks to amend notification No. 06/2019- Central Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. |
|
4. |
02/2021 – Integrated Tax |
01/06/2021 |
Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021. |
|
5. |
03/2021 – Integrated Tax |
02/06/2021 |
Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services in case of Shipping industry, to the location of the recipient. |
|
6. |
01/2021 – Integrated Tax (Rate) |
02/06/2021 |
Seeks to amend notification No. 1/2017- Integrated Tax (Rate) to prescribe change in CGST rate of goods. |
|
7. |
02/2021 – Integrated Tax (Rate) |
02/06/2021 |
Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021. |
|
8. |
03/2021 – Integrated Tax (Rate) |
02/06/2021 |
Seeks to amend notification No. 06/2019- Integrated Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. |
|
9. |
02/2021 – Union Territory Tax |
01/06/2021 |
Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021. |
|
10. |
01/2021 – Union Territory Tax (Rate) |
02/06/2021 |
Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) to prescribe change in CGST rate of goods. |
|
11. |
02/2021 – Union Territory Tax (Rate) |
02/06/2021 |
Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.202 |
|
12. |
03/2021 – Union Territory Tax (Rate) |
02/06/2021 |
Seeks to amend notification No. 06/2019- Union Territory Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. |
Click to view / download
Notification
Date : 03/06/2021
CBIC - CGST Notification issued
on 01/06/2021
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
27/2021 – Central Tax |
01/06/2021 |
Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. |
|
2. |
26/2021 – Central Tax |
01/06/2021 |
Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021. |
|
3. |
25/2021 – Central Tax |
01/06/2021 |
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021. |
|
4. |
24/2021 – Central Tax |
01/06/2021 |
Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021. |
|
5. |
23/2021 – Central Tax |
01/06/2021 |
Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice. |
|
6. |
22/2021 – Central Tax |
01/06/2021 |
Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. |
|
7. |
21/2021 – Central Tax |
01/06/2021 |
Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. |
|
8. |
20/2021 – Central Tax |
01/06/2021 |
Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1. |
|
9. |
19/2021 – Central Tax |
01/06/2021 |
Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods. |
|
10. |
18/2021 – Central Tax |
01/06/2021 |
Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021. |
|
11. |
17/2021 – Central Tax |
01/06/2021 |
Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days. |
|
12. |
16/2021 – Central Tax |
01/06/2021 |
Seeks to appoint 01.06.2021 as the day from which the provisions of section 112 of Finance Act, 2021, relating to amendment of section 50 of the CGST Act, 2017 shall come into force. |
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Notification
Date : 02/06/2021
CBIC - Circular issued on
24/05/2021
Guidelines regarding cancellation of Registration under Rule 22(3) of CGST Rule,2017-Reg.
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Circular
Date : 27/05/2021
GST – Haryana - Reimbursement of GST on donation of Covid treatment medicines / goods.
Haryana has issued notification for reimbursement of GST (GST (including the State, Central or IGST portions), paid on purchase of specified medicines / equipment like liquid medical oxygen and other health equipment such as ventilators, medicines ( listed in the Notification) used for treatment of Covid-19 and donated free of cost to the Government of Haryana, hospitals run by State Government, or any Hospital/ Institution permitted by State Government to receive such material through Health & Family Welfare, Department, Government of Haryana.
This Scheme shall remain in force up to and inclusive of the 30th June, 2021.
Haryana is the first State to announce concessions to donors.
Click to View / Download Haryana Notification No 76–2021/Ext. dated 17/05/2021on Reimbursement of GST on donation of Covid Supplies
CBIC - CGST Notification issued on
18/05/2021
Seeks to make fourth amendment (2021) to CGST Rules, 2017.
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Notification
CBIC - CGST Circular issued on
18/05/2021
Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017.
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Circular
Date : 19/05/2021
CBIC - Customs Circular issued on
13/05/2021
CBIC has initiated “Special Refund and Drawback Disposal Drive” from 15/05/2021 to 31/05/2021 for priority disposal of pending Customs refund, IGST refund and Customs Duty Drawback claims.
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Customs Circular
Date : 18/05/2021
CBIC - CGST Notification issued
on 01/05/2021
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
08/2021 – Central Tax |
01/05/2021 |
Seeks to provide relief by lowering of interest rate for the month of March and April, 2021. |
|
2. |
09/2021 – Central Tax |
01/05/2021 |
Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods. |
|
3. |
10/2021 – Central Tax |
01/05/2021 |
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021. |
|
4. |
11/2021 – Central Tax |
01/05/2021 |
Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021. |
|
5. |
12/2021 – Central Tax |
01/05/2021 |
Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021. |
|
6. |
13/2021 – Central Tax |
01/05/2021 |
Seeks to make third amendment (2021) to CGST Rules. |
|
7. |
14/2021 – Central Tax |
01/05/2021 |
Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act. |
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Notification
CBIC - IGST Notification issued on
01/05/2021
Seeks to provide relief by lowering of interest rate for the month of March and April, 2021.
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Notification
CBIC - UTGST Notification issued on
01/05/2021
Seeks to provide relief by lowering of interest rate for the month of March and April, 2021.
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Notification
Date : 03/05/2021
CBIC - Notification issued on
27/04/2021
Seeks to make second amendment (2021) to CGST
Rules.
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Notification
Date : 28/04/2021
Press Release issued on
31/03/2021
Press release on the mandatory use
of HSN/SAC on GST invoices w.e.f
1.4.2021-reg.
Click to view / download Press
Release
CBIC - Notification issued on
30/03/2021
Seeks to waive penalty payable for
non-compliance of provisions of
Notification No. 14/2020 dated 21st
March 2020.
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Notification
Date : 01/04/2021
Press Release issued on 21/03/2021
Taxpayers are free to utilise Input Tax Credit
available in their credit ledger as permissible by
law to discharge their GST due for March month.
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Date :
23/03/2021
CBIC - Circular issued on
12/03/2021
seeks to clarify certain refund related issues
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Circular
Date :
12/03/2021
CBIC - Notification issued on
08/03/2021
Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021.
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Notification
Date :
09/03/2021
CBIC - Notification issued on
28/02/2021
Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021.
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Notification
Date :
01/03/2021
Press Release issued on 28/02/2021
Press Release on extension of due date for filing GSTR-9 and 9C extended to 31/03/2021 for the financial year 2019-20.
Click to view / download Press Release
Date :
28/02/2021
CBIC - Customs Circular issued on
22/02/2021
Clarification regarding payment of Agriculture Infrastructure and Development Cess (AIDC) by EOU under various situations and amendment to Circular no. 35/2016-Customs dated 29.07.2020 – regarding.
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Customs Circular
Date :
26/02/2021
CBIC - Circular issued on
23/02/2021
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.
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Circular
Date :
24/02/2021
CBIC - Circular issued on
11/02/2021
Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.
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Circular
GSTN FAQ
Frequently asked questions on QRMP scheme
Click to download / view –
FAQ
Date :
13/02/2021
CBIC - Instructions issued on 02/02/2021
Instructions / Guidelines regarding procedures to be followed during Search Operation - Regarding.
Click to download / view – Instructions
Date :
12/02/2021
GSTN News and Update issued 03/02/2021
Payment of Tax by Fixed Sum Method under QRMP Scheme.
Click to download / view – GSTN News and Update
Date :
08/02/2021
New functionalities introduced in GSTN Portal during October-December, 2020.
New functionalities have been updated in GSTN Portal in different modules such as Registration, Returns, Advance Ruling, Payment, Refund and few other menus.
Click to download / view – GSTN – New functionality during October – December 2020.
Date :
23/01/2021
CBIC - Notification issued on
12/01/2021
Seeks to make amendment to Notification no.
02/2017- Central Tax dated 19.06.2017.
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Notification
Date :
15/01/2021
CBIC - Notification issued on
01/01/2021
Seeks to make amendment (2021) to CGST Rules, 2017.
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Notification
Date :
02/01/2021
CBIC - Notification issued on
30/12/2020
Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021.
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Notification
CBIC - Press Release issued on 30/12/2020
Press Release issued on extending the date of furnishing of annual return under Central Goods and services Tax Act, 2017 for the financial year 2019-20.
Click to view / download Press Release
Date :
31/12/2020
CBIC - CGST Notification issued
on 22/12/2020
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
92/2020 – Central Tax |
22/12/2020 |
Seeks to bring into force Sections 119, 120, 121, 122, 123, 124,126, 127 and 131 of Finance Act, 2020(12 of 2020). |
|
2. |
93/2020 – Central Tax |
22/12/2020 |
Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20. |
|
3. |
94/2020 – Central Tax |
22/12/2020 |
Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017. |
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Notification
Date :
23/12/2020
CBIC - Circular issued on
15/12/2020
Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021.
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Circular
CBIC - Notification issued on
14/12/2020
Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021.
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Notification
Date :
16/12/2020
CBIC - Notification issued on
01/12/2020
Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017.
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Notification
Date :
03/12/2020
CBIC - Notification issued on
29/11/2020
Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020.
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Notification
Date :
30/11/2020
CBIC - CGST Notification issued
on 10/11/2020
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
88/2020 – Central Tax |
10/11/2020 |
Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021. |
|
2. |
87/2020 – Central Tax |
10/11/2020 |
Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020. |
|
3. |
86/2020 – Central Tax |
10/11/2020 |
Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020. |
|
4. |
85/2020 – Central Tax |
10/11/2020 |
Seeks to notify special procedure for making payment of 35% as tax liability in first two month |
|
5. |
84/2020 – Central Tax (Rate) |
10/11/2020 |
Seeks to notify class of persons under proviso to section 39(1). |
|
6. |
83/2020 – Central Tax (Rate) |
10/11/2020 |
Seeks to extend the due date for FORM GSTR-1. |
|
7. |
82/2020 – Central Tax (Rate) |
10/11/2020 |
Seeks to make the Thirteenth amendment (2020) to the CGST Rules.2017. |
|
8. |
81/2020 – Central Tax (Rate) |
10/11/2020 |
Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019. |
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Notification
CBIC - Circular issued on
10/11/2020
provisions relating to Quarterly Return Monthly Payment Scheme.
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Circular
Date :
12/11/2020
CBIC - Customs Circular issued on
03/11/2020
Schemes for Rebate of State Levies (RoSL).
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Customs Circular
Date :
05/11/2020
CBIC - CGST Notification issued on
28/10/2020
Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020.
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Notification
Date :
29/10/2020
CBIC - CGST Notification issued
on 15/10/2020
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
79/2020 – Central Tax |
15/10/2020 |
Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017. |
|
2. |
78/2020 – Central Tax |
15/10/2020 |
Seeks to notify the number of HSN digits required on tax invoice. |
|
3. |
77/2020 – Central Tax |
15/10/2020 |
Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 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. |
|
4. |
76/2020 – Central Tax |
15/10/2020 |
Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021. |
|
5. |
75/2020 – Central Tax (Rate) |
15/10/2020 |
Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021. |
|
6. |
74/2020 – Central Tax (Rate) |
15/10/2020 |
Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. |
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Notification
Date : 16/10/2020
CBIC - Press Release issued on 09/10/2020
CBIC has issued a press release clarifying on Annual Return (GSTR-9) and Reconciliation Statement (GSTR 9C) for FY 2018-19.
Click to view / download Press Release
Date :
10/10/2020
CBIC - CGST Circular issued on 09/10/2020
Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020
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CBIC - CGST Notification issued on
01/10/2020
Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020.
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Notification
Date :
05/10/2020
CBIC - CGST Notification issued
on 30/09/2020
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
72/2020 – Central Tax |
30/09/2020 |
Seeks to make the Eleventh amendment (2020) to the CGST Rules. |
|
2. |
71/2020 – Central Tax |
30/09/2020 |
Seeks to amend notification 14/2020- Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020. |
|
3. |
70/2020 – Central Tax |
30/09/2020 |
Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020. |
|
4. |
69/2020 – Central Tax |
30/09/2020 |
Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020. |
|
5. |
04/2020 – Central Tax (Rate) |
30/09/2020 |
Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021. |
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Notification
Date : 01/10/2020
CBIC - CGST Notification issued
on 21/09/2020
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
68/2020 – Central Tax |
21/09/2020 |
Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020. |
|
2. |
67/2020 – Central Tax |
21/09/2020 |
Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020. |
|
3. |
66/2020 – Central Tax |
21/09/2020 |
Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020. |
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Notification
Date : 22/09/2020
CBIC - CGST Notification issued on
01/09/2020
Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020.
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Notification
Date :
02/09/2020
CBIC - CGST Notification issued on
31/08/2020
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020
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Notification
Date :
01/09/2020
GSTN launches auto-drafted ITC statement GSTR-2B for July
The GST Council, in its 39 meeting held on 14 March 2020, had recommended to adopt and implement the incremental approach of linking the present system of filing of GSTR-3B and GSTR-1 and other significant changes like enhancements in GSTR-2A and its linking to GSTR-3B. One such enhancement that the Council recommended was introduction of an auto-drafted input tax credit (ITC) statement which would aid in assisting / determining the input tax credit that is available for every taxpayer.
GSTR-2B is an auto-drafted ITC statement which will be generated for every registered person on the basis of information furnished by his suppliers in their respective GSTR-1, GSTR-5 ( non resident taxable person) and GSTR-6 (input service distributor).
It is a static statement and will be available for each month on the 12th day of the succeeding month. It is expected that GSTR-2B
will help in reduction in time taken for preparing return, minimising errors, assist reconciliation and simplify compliance relating to filing of returns.
GSTN has clarified that GSTR-2B for the month of July 2020 has been made available on the common portal on trial basis. Since, this is the first time the statement is being introduced, taxpayers are advised to refer to GSTR-2B for the July month only for feedback purposes.
Click to view / download
– Press release - Launch of GSTR-2B for the month of July 2020
GSTN enables Import data in GSTR-2A
Two new tables have been inserted in GSTR-2A which displays details of import of goods from overseas supplier and inward supplies made from SEZ units/ SEZ developers. Taxpayers can now view their bill of entries data which is received by GSTN system from ICEGATE system. The updated data in GSTR-2A has been done on trial basis.
Click to view / download
– Press release - Import data in GSTR-2A
Date :
30/08/2020
CBIC - CGST Notification issued on
25/08/2020
Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020.
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Notification
Date :
26/08/2020
CBIC - CGST Notification issued on
25/08/2020
Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020.
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Notification
Date :
26/08/2020
CBIC - Customs Instruction issued on 21/08/2020
Revised guidelines for conduct of personal hearings in virtual mode under
CGST Act, 2017, IGST Act, 2017, Customs Act, 1962,
Central Excise Act, 1944 and Chapter V of Finance Act,
1994.
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CBIC - CGST Notification issued on
20/08/2020
Seeks to make Tenth amendment (2020) to CGST Rules.
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Notification
Date :
22/08/2020
CBIC - CGST Notification issued
on 30/07/2020
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
60/2020 – Central Tax |
30/07/2020 |
Seeks to make Ninth
amendment (2020) to CGST
Rules. |
|
2. |
61/2020 – Central Tax |
30/07/2020 |
Seeks to amend
Notification no.
13/2020-Central Tax in
order to amend the class
of registered persons
for the purpose of
e-invoice. |
Click to view / download
Notification
Date : 31/07/2020
CBIC enables Filing Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal
The Central Board of Indirect Taxes and Customs ( CBIC ) has enabled the Filing Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal. With effect from 1st April 2019, all Composition Taxpayers are required to file Form GSTR-4 Annual Return, on an annual basis, for each financial year. All registered taxpayers who have opted for composition scheme or were under composition scheme under GST, for any period during a financial year, starting from 01.04.2019, need to file Form GSTR-4 Annual Return, annually.
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- CBIC enables Filing Form GSTR-4 Annual Return
Date : 22/07/2020
CBIC - CGST Circular issued on 17/07/2020
Removal of pendency of registration application filed during COVID period-reg.
Click to view / download Circular
Date : 20/07/2020
Jharkhand Mineral Bearing Lands (Covid-19 Pandemic) Cess Ordinance, 2020
The Jharkhand Government promulgated an ordinance to levy ‘COVID Cess’ on Mineral Bearing lands for mitigating the hardships caused by the COVID-19 pandemic.
Click to view / download - Jharkhand Mineral Bearing Lands (Covid-19 Pandemic) Cess Ordinance, 2020.
CBIC – Press Release – Rate of Tax on Sanitizer
CBIC has issued a press release clarifying GST rate of tax at 18% on sanitizers that are disinfectants like soaps, anti-bacterial liquids, Dettol, etc.
Click to view / download - Press Release clarified hand sanitizers attract 18% GST.
GSTN – releases FAQs on filing Form GSTR-1 as NIL
The GSTN has released FAQs on filing of NIL Return in Form GSTR-1. Form GSTR-1 can be filed nil, in both online mode and in offline mode (SMS), the GSTN clarified in FAQs.
Click to view / download FAQs - filing NIL Form GSTR-1 through SMS.
Date :
16/07/2020
CBIC - CGST Notification issued on 13/07/2020
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020
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Notification
Date :
14/07/2020
CBIC - CGST Notification issued on 01/07/2020
Seeks to make eighth amendment (2020) to CGST Rules.
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Notification
Date : 02/07/2020
CBIC - CGST Notification issued on 30/06/2020
Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of late fees for the period from July, 2017 to July, 2020.
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CBIC - CGST Ordinance issued
on 27/06/2020
Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of late fees for the period from July, 2017 to July, 2020.
Click to view / download Ordinance
CBIC - CGST Notification issued on 27/06/2020
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
55/2020 – Central Tax
|
27/06/2020 |
Seeks to amend
notification no.
35/2020-Central Tax in
order to extend due date
of compliance which
falls during the period
from "20.03.2020 to
30.08.2020" till
31.08.2020. 31.08.2020. |
|
2. |
56/2020 – Central Tax
|
27/06/2020 |
Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.
|
Click to view / download Notification
CBIC - CGST Circular issued on 24/06/2020
Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19.
Click to view / download Circular
Date : 01/07/2020
CBIC - CGST Notification issued on 24/06/2020
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
54/2020 – Central Tax
|
24/06/2020 |
Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore. |
|
2. |
53/2020 – Central Tax
|
24/06/2020 |
Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers
|
|
3. |
52/2020 – Central Tax
|
24/06/2020 |
Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020. |
|
4. |
51/2020 – Central Tax
|
24/06/2020 |
Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020. |
|
5. |
50/2020 – Central Tax
|
24/06/2020 |
Seeks to make seventh amendment (2020) to CGST Rules. |
|
6. |
49/2020 – Central Tax
|
24/06/2020 |
Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020. |
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Date : 25/06/2020
CBIC - CGST Notification issued on 19/06/2020
Seeks to make sixth amendment (2020) to CGST Rules.
Click to view / download Notification
Date :
20/06/2020
CBIC Circulars issued
|
S.No. |
Circular No. |
Date |
Subject |
|
1. |
140/10/2020-GST
|
10/06/2020 |
Clarification in respect of levy of GST on Director’s Remuneration. |
|
2. |
139/09/2020-GST
|
10/06/2020 |
Clarification on Refund Related Issues. |
Click to view / download Circulars
Date :
11/06/2020
GSTN – releases FAQs on filing Form GSTR-3B as NIL
The GSTN has released FAQs on filing of NIL Return in Form GSTR-3B. Form GSTR-3B can be filed nil, in both online mode and in offline mode (SMS), the GSTN clarified in FAQs.
Click to view / download
FAQs - filing NIL Form GSTR-3B through SMS.
Date :
11/06/2020
CBIC - CGST Notification issued
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
47/2020 – Central Tax
|
09/06/2020 |
Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June.. |
|
2. |
46/2020 – Central Tax
|
09/06/2020 |
Seeks to extend period to pass order under Section 54(7) of CGST Act. |
|
3. |
45/2020 – Central Tax
|
09/06/2020 |
Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli. |
|
4. |
44/2020 – Central Tax
|
08/06/2020 |
Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS. |
Click to view / download Notification
Date :
10/06/2020
GST - Press Release issued on 08/06/2020
Government has issued press release on filing of NIL GST Monthly Return in Form GSTR-3B through SMS. This would substantially improve case of GST compliance for over 22 lakh registered taxpayers who had to otherwise log into their account on the common portal and then file their returns every month. Now, these taxpayers with NIL liability need not log on to the GST portal and may file their NIL returns through a SMS.
Click to view / download Press Release on filing of NIL GST Monthly Return through SMS.
Date :
09/06/2020
CBIC - Press Release issued on 02/06/2020
Based upon numerous requests for waiver of late fee on GSTR-3B pertaining to the period August, 2017 to January, 2020, CBIC has not taken a decision yet.
Instead, it has advised that all decisions are taken by the Centre and the State with the approval of the GST Council and as such, CBIC cannot waive the late fees unilaterally.
It has however, informed that the issue of late fee would be taken up for discussion in the next GST Council meeting, likely to be held in second week of June.
Click to view / download - GST Press Release on Late Fee Waiver Request
Date :
03/06/2020
CBIC - CGST Notification issued on 16/05/2020
Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017.
Click to view / download Notification
Date :
17/05/2020
GST Dept. Chennai activates Whatsapp Number for Assessees to Ease Communication
The Revenue Department, Chennai
issued a trade notice wherein the taxpayers falling under the Central Jurisdiction within the State of Tamil Nadu and the Union Territory of Puducherry are requested to avail the facility of the WhatsApp number i.e.
94444 02480 for redressal of their Grievances and resolution of Queries and bring to the notice of the office of Principal Chief Commissioner of GST and Central Excise, any issues relating to GST.
Click to view / download Trade Notice
CBIC - CGST Circular issued on 06/05/2020
Clarification in respect of certain challenges faced by the registered persons in
implementation of provisions of GST Laws.
Click to view / download Circular
Date :
07/05/2020
CBIC - CGST Notification issued on 05/05/2020
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
42/2020 – Central Tax
|
05/05/2020 |
Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh. |
|
2. |
41/2020 – Central Tax
|
05/05/2020 |
Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020. |
|
3. |
40/2020 – Central Tax
|
05/05/2020 |
Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020. |
|
4. |
39/2020 – Central Tax
|
05/05/2020 |
Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. |
|
5. |
38/2020 – Central Tax
|
05/05/2020 |
Seeks to make fifth amendment (2020) to CGST Rules. |
Click to view / download Notification
Date :
06/05/2020
CBIC – LUT for 2020-21 to be filed by 30/06/2020 and till then LUT filed for 2019-20 is valid
CBIC has vide communication reference F.No.450/153/2017-CusIV dated 30/04/2020 reiterated Notification No.35/2020-Central Tax dated 03/04/2020 on extension of time limit for filing of LUT for the year 2020-21 till 30/06/2020 and that the taxpayer may mention details of LUT filed for 2019-20 provided that the LUT for 2020-21 is filed before 30/06/2020.
Click to view / download Circular
CBIC - CGST Notification issued on 28/04/2020
Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017.
Click to view / download Notification
Date :
30/04/2020
CBIC - Customs Instruction issued on 27/04/2020
Guidelines for conduct of personal hearings in virtual mode under Customs Act, 1962.
Click to view / download Instruction
IT Tax Audit - Reporting of Details of expenditure of entities registered or not registered under the GST deferred
The CBDT has vide Circular No. 10/2020 dated 24/04/2020 deferred till 31/03/2021 the reporting of details in clause 44 ( relating to expenditure of entities registered or not registered under the GST) and clause 30 C ( relating to General Anti-Avoidance Rules (GAAR)).
The details required to be reported in the two clauses are
30C. (a) Whether the assessee has entered into an impermissible avoidance arrangement, as referred to in section 96, during the previous year? (Yes/No.)
(b) If yes, please specify:—
(i) Nature of impermissible avoidance arrangement:
(ii) Amount (in Rs.) of tax benefit in the previous year arising, in aggregate, to all the parties to the arrangement:
44. Break-up of total expenditure of entities registered or not registered under the GST:
|
Sl.No. |
Total amount of Expenditure incurred during
the year |
Expenditure in respect of entities
registered under GST |
Expenditure relating to entities not
registered under GST |
|
Relating to goods or services exempt from
GST |
Relating to entities falling under
composition scheme |
Relating to other registered entities |
Total payment to registered entities |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
Click to download/view CBDT Circular on Tax Audit Form 3 CD.
Date :
28/04/2020
Finance Ministry notifies Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020
In order to give effect to the announcements made by the Union Finance Minister vide Press Release dated 24.03.2020, regarding several relief measures relating to statutory and regulatory compliance matters across sectors in view of COVID-19 outbreak, the govt has brought in an Ordinance on 31.03.2020.
In so far as GST legislation is concerned, by Section 8 of the Ordinance Section 168 A is inserted in the CGST Act, 2017 enabling power to the Government to extend time limit, prospectively or retrospectively in special circumstances due to force Majeure.
Click to view / download press release regarding extension of time limits under the Taxation and other Laws.
Click to view / download – Relaxation Ordinance, 2020
Date : 01/04/2020
CBIC Circulars issued
|
S.No. |
Circular No. |
Date |
Subject |
|
1. |
137/07/2020-GST
|
13/04/2020 |
Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws. |
|
2. |
136/06/2020-GST
|
03/04/2020 |
Clarification in respect of various measures announced by the Government for
providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19). |
|
3. |
135/05/2020-GST
|
31/03/2020 |
Clarification on refund related issues. |
|
4. |
134/04/2020-GST
|
23/03/2020 |
Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016. |
|
5. |
133 03/2020-GST
|
23/03/2020 |
Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules. |
CBIC - CGST Notification issued
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
36/2020 – Central Tax
|
03/04/2020 |
Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. |
|
2. |
35/2020 – Central Tax
|
03/04/2020 |
Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills. |
|
3. |
34/2020 – Central Tax
|
03/04/2020 |
Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020. |
|
4. |
33/2020 – Central Tax
|
03/04/2020 |
Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020. |
|
5. |
32/2020 – Central Tax
|
03/04/2020 |
Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. |
|
6. |
31/2020 – Central Tax
|
03/04/2020 |
Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. |
|
7. |
30/2020 – Central Tax
|
03/04/2020 |
Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4). |
|
8. |
03/2020 – Central Tax (Rate)
|
25/03/2020 |
Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods. |
|
9. |
02/2020 – Central Tax (Rate)
|
26/03/2020 |
Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC. |
CBIC - IGST Notification issued
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
03/2020 – Integrated Tax
|
08/04/2020 |
Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. |
|
2. |
03/2020 – Integrated Tax (Rate)
|
25/03/2020 |
Seeks to amend notification No. 1/2017-Union Territory Tax (Rate) to prescribe change in UTGST rate of goods. |
|
3. |
02/2020 – Integrated Tax (Rate)
|
26/03/2020 |
Seeks to amend Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC. |
Click to view / download Notification
CBIC - CGST Notification issued on 23/03/2020
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
29/2020 – Central Tax
|
23/03/2020 |
Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 |
|
2. |
28/2020 – Central Tax
|
23/03/2020 |
Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020. |
|
3. |
27/2020 – Central Tax
|
23/03/2020 |
Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. |
|
4. |
26/2020 – Central Tax
|
23/03/2020 |
Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020 |
|
5. |
25/2020 – Central Tax
|
23/03/2020 |
Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020. |
|
6. |
24/2020 – Central Tax
|
23/03/2020 |
Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020. |
|
7. |
23/2020 – Central Tax
|
23/03/2020 |
Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020. |
|
8. |
22/2020 – Central Tax
|
23/03/2020 |
Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020. |
|
9. |
21/2020 – Central Tax
|
23/03/2020 |
Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020. |
|
10. |
20/2020 – Central Tax
|
23/03/2020 |
Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020. |
|
11. |
19/2020 – Central Tax
|
23/03/2020 |
Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. |
|
12. |
18/2020 – Central Tax
|
23/03/2020 |
Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. |
|
13. |
17/2020 – Central Tax
|
23/03/2020 |
Seeks to specify the class of persons who shall be exempted from aadhar authentication. |
|
14. |
16/2020 – Central Tax
|
23/03/2020 |
Seeks to make third amendment (2020) to CGST Rules. |
|
15. |
15/2020 – Central Tax
|
23/03/2020 |
Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020. |
Click to view / download Notification
CBIC - CGST Notification issued on 21/03/2020
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
14/2020 – Central Tax
|
21/03/2020 |
Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 |
|
2. |
13/2020 – Central Tax
|
21/03/2020 |
Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 |
|
3. |
12/2020 – Central Tax
|
21/03/2020 |
Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) |
|
4. |
11/2020 – Central Tax
|
21/03/2020 |
Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 |
|
5. |
10/2020 – Central Tax
|
21/03/2020 |
Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs |
Click to view / download Notification
CBIC - CGST Circular issued on 20/03/2020
To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.
Click to view / download Circular
CBIC - CGST Notification issued on 16/03/2020
Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C"
Click to view / download Notification
Date : 20/03/2020
| |
