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Greetings!
CGST (Amendment) Act, 2023
The Central Goods and Services Tax (Amendment) Act, 2023 has been notified on 18/08/2023.
The provisions of the Act will come into effect on a day notified by the Government.
Click to view / Download CGST (Amendment) Act, 2023
IGST (Amendment) Act, 2023
The Integrated Goods and Services Tax (Amendment) Act, 2023 has been notified on 18/08/2023.
The provisions of the Act will come into effect on a day notified by the Government.
Click to view / Download IGST (Amendment) Act, 2023
Date : 22/08/2023
CBIC -
CGST Notification Issued on 04/08/2023
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S.No. |
Notification No. |
Date |
Subject |
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1. |
39/2023-Central Tax |
17/08/2023 |
Amending Notification No. 02/2017-Central Tax to redefine territorial jurisdiction of Principal Commissioner / Commissioner of Central Tax of Gundur, Tirupati and Vishakapatnam, retrospectively from April 4, 2022.
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2. |
40/2023-Central Tax |
17/08/2023 |
Common adjudicating authority appointed for the show cause notice issued to M/s United Spirits Ltd.
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Click to view / Download Notification
Date : 18/08/2023
IGST (Amendment) Bill, 2023
The Integrated Goods and Services Tax (Amendment) Bill, 2023 was introduced in Lok Sabha on August 11, 2023. This will come into effect on a day notified by Government by Notification in the Official Gazette.
The highlights of the key amendments proposed in the IGST (Amendment) Bill, 2023 are as follows:
Amendment in Section 2 (Definitions) – To amend Sub-Clause (vii) of Clause 17 to excluded online money gaming as defined in Section 2(80B) of the CGST Act 2017 from the scope of online gaming.s
Amendment in Section 5 (Levy & Collection) – To provide that in case of import of certain notified goods to collect IGST as inter-state supply under Section 5(1) instead of under Customs Act provisions.
Amendment to Section 10 (Place of supply of goods other than supply of goods imported into or exported from India) – It is proposed that in the case of goods supplied to an unregistered person the place of supply will be determined based on the address of that person as recorded in the invoice. If the address is not recorded, the location of the supplier will be considered the place of supply. Further the explanation to the clause clarifies that recording of the State of such unregistered person in the invoice shall deemed to be the address of such person.
It is proposed to insert a new section 14A to deal with online money gaming supplied by foreign entities to individuals in India for the requirements of obtaining a single registration under the Simplified Registration Scheme, payment of Integrated Tax with provisions for blocking public access to related computer resources if there's a failure to comply with registration and tax payment requirements. It also provides for appointment of a representative in the taxable territory if such supplier does not have a physical presence or representative in the taxable territory for payment of IGST.
Click to view / Download IGST (Amendment) Bill, 2023
Date : 17/08/2023
CGST (Amendment) Bill, 2023
The CGST (Amendment) Bill, 2023 was introduced in the Lok Sabha on August 11, 2023. The proposed amendments are as under:
"Online gaming" is defined in section 2 (80A).
"Online money gaming" is defined in section 2 (80B).
"Specified actionable claim" is defined in section 2 (102A).
"Virtual digital asset" is defined in section 2 (117A).
The definition of "supplier" in section 2(105) is modified to provide clarity regarding who would be considered as the supplier in the case of the supply of a specified actionable claim.
Registration is made mandatory under Section 24 for the person supplying online money gaming from a place outside India to a person in India
The entry 'lottery, betting, and gambling' in Schedule III with the words 'specified actionable claims'.
Click to view / Download CGST (Amendment) Bill, 2023
Date : 12/08/2023
CBIC -
CGST Notification Issued on 04/08/2023
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S.No. |
Subject |
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1. |
36/2023-Central Tax |
04/08/2023 |
This notification specifies the special procedure to be followed by the electronic commerce operators in the case of supplies of goods made through them by persons who opt to pay tax under section 10 of the GST Act. (Composition scheme). This procedure comes into effect from 01/10/2023. The procedure is summarized hereunder:
1. The electronic commerce operator is prohibited from allowing any inter-State supply of goods through its platform by the said person
2. The electronic commerce operator must collect tax at source under subsection (1) of section 52 of the GST Act for the supplies of goods made by the said person through its platform.
3. The electronic commerce operator is required to electronically submit the details of supplies of goods made by the said person through its platform in the statement in FORM GSTR-8.
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2. |
37/2023-Central Tax |
04/08/2023 |
This notification, specifies a special procedure for electronic commerce operators who are required to collect tax at source under section 52 of the said Act. This comes into effect from 01/10/2023. The key points of the special procedure are as follows:
1. the electronic commerce operator shall allow the supply of goods through it by the said person only if enrolment number has been allotted on the common portal to the said person;
2. The electronic commerce operator is not allowed to facilitate any inter-State supply of goods through its platform by the said person
3. The electronic commerce operator shall not collect tax at source under sub-section (1) of section 52 in respect of supply of goods made through it by the said person
4. The electronic commerce operator shall furnish the details of supplies of goods made through it by the said person in the statement in FORM GSTR-8 electronically on the common portal.
5. In case Multiple electronic commerce operators are involved in a single supply of goods through e-commerce platform, the term "the electronic commerce operator" shall refer to the operator who finally releases the payment to the said person for the supply made by the said person through that operator.
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3. |
38/2023-Central Tax |
04/08/2023 |
CBIC issues CGST (Second Amendment) Rules, 2023 to implement GST Council recommendations, including revised time for furnishing bank details post-GST registration, physical verification of business premises in certain cases, dealing with the difference in ITC, E way bill requirement for intra-state movement of precious metals like gold etc. |
Click to view / Download Notification
Date : 05/08/2023
51st GST Council Meeting - 2nd August 2023
The Council recommended certain amendments in the CGST Act, 2017 and IGST Act, 2017, including amending Schedule III of CGST Act, to provide further clarity on the taxation of supplies in casinos, horse racing, and online gaming.
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GST on online money gaming services and casinos
A specific provision will be inserted in the bility on the supply of online money gaming services by a supplier located outside India to a person in India. The supplier can register through a simplified registration scheme for single registration in India. Non-compliance may result in blocking public access to related information hosted on their computer resources.
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A specific provision will be inserted in the IGST Act to impose GST liability on the supply of online money gaming services by a supplier located outside India to a person in India. The supplier can register through a simplified registration scheme for single registration in India. Non-compliance may result in blocking public access to related information hosted on their computer resources.
The valuation of supply of online gaming and actionable claims in casinos will be based on the amount paid or payable to the supplier by or on behalf of the player, excluding the amounts entered into games/bets out of winnings of previous games/bets. This valuation method will be used instead of valuing each bet placed individually.
The CGST Rules, 2017, will be amended to insert specific provisions for the valuation of supply of online gaming and supply of actionable claims in casinos.
Efforts will be made to complete the process of making amendments in the Act at the earliest, with the amendments intended to come into effect from 1st October 2023.
These recommendations are aimed at providing clarity and consistency in the taxation of supplies related to casinos, horse racing, and online gaming, and they are expected to be implemented from 1st October 2023.
Click to view / Download GST Council Meeting - Press Release
Image Source: money control /PIB
Date : 03/08/2023
CBIC -
CGST Circular Issued on 01/08/2023
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S.No. |
Circular No. |
Date |
Subject |
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1. |
200/12/2023-GST |
01/08/2023 |
clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023
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2. |
201/13/2023-GST |
01/08/2023 |
Clarifications regarding applicability of GST on certain services |
Click to view / Download Circular
CBIC -
IGST Notification Issued on 31/07/2023
It is notified that all goods or services (excluding those specified in column (3) of the TABLE, i.e. Pan masala , tobacco products and some essential oils) can be exported on payment of integrated tax with the option for the supplier to claim a refund of the tax paid.
Click to view / Download Notification
CBIC -
CGST Notification Issued on 31/07/2023
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S.No. |
Notification No. |
Date |
Subject |
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1. |
27/2023-Central Tax |
31/07/2023 |
Seeks to notify the provisions of section 123 of the Finance Act, 2021 (13 of 2021). |
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2. |
28/2023-Central Tax |
31/07/2023 |
Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023). |
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3. |
29/2023-Central Tax |
31/07/2023 |
Notification No. 13/2017- Central Tax (Rate) amended to notify changes in GTA declaration in Annexure III consequent to amendment for GST in exercising the option for payment of GST under forward charge as per the recommendations of the GST Council in its 50th meeting on 11.07.2023. |
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4. |
30/2023-Central Tax |
31/07/2023 |
Amendment to Notification No. 01/2017- Central Tax (Rate) to notify changes in the rates for some goods as per the recommendations of the 50th GST Council meeting. |
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5. |
31/2023-Central Tax |
31/07/2023 |
CBIC extends mandatory biometric-based Aadhaar authentication for GST registration in Puducherry also through amending the proviso to Rule 8(4B). |
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6. |
32/2023-Central Tax |
31/07/2023 |
CBIC exempts registered persons with annual aggregate turnover up to two crore rupees from filing annual returns for the FY 2022-23 also. |
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7. |
33/2023-Central Tax |
31/07/2023 |
By this notification, the Central Government, has notified "Account Aggregator" as the systems through which information can be shared by the common portal based on consent under Section 158A of the Central Goods and Services Tax Act, 2017 giving effect to the recommendations of GST council in its 50th meeting. |
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8. |
34/2023-Central Tax |
31/07/2023 |
CBIC notification exempts dealers with turnover below the registration threshold from GST registration if they supply goods through electronic commerce operator who is required to collect tax at source under Section 52 subject the conditions specified in the notification. |
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9. |
35/2023-Central Tax |
31/07/2023 |
Seeks to amend Notification No. 27/2022 dated 26.12.2022. |
Click to view / Download Notification
Date : 03/08/2023
CBIC -
CGST Notification Issued on 26/07/2023
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S.No. |
Notification No. |
Date |
Subject |
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1. |
06/2023-Central Tax (Rate) |
26/07/2023 |
Notification No. 11/2017- Central Tax (Rate) amended to notify that if GTA have exercised the option of paying GST under forward charge for a particular financial year, they shall be deemed to have exercised it for the subsequent financial years also until they file a declaration to revert to reverse charge mechanism (RCM) as per the recommendations of the GST Council in its 50th meeting on 11.07.2023. |
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2. |
07/2023-Central Tax (Rate) |
26/07/2023 |
Notification No. 12/2017- Central Tax (Rate) amended to extend the GST exemption on satellite launch services provided by any suppliers including private organisations based on the recommendations of the GST Council in its 50th meeting on 11.07.2023. |
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3. |
08/2023-Central Tax (Rate) |
26/07/2023 |
Notification No. 13/2017- Central Tax (Rate) amended to notify changes in GTA declaration in Annexure III consequent to amendment for GST in exercising the option for payment of GST under forward charge as per the recommendations of the GST Council in its 50th meeting on 11.07.2023. |
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4. |
09/2023-Central Tax (Rate) |
26/07/2023 |
Amendment to Notification No. 01/2017- Central Tax (Rate) to notify changes in the rates for some goods as per the recommendations of the 50th GST Council meeting. |
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5. |
10/2023-Central Tax (Rate) |
26/07/2023 |
Amendment to Notification No. 26/2018- Central Tax (Rate) to change the reference of Foreign Trade Policy (FTP) to the new FTP notified on 31/03/2023 wherever referred to in the notification. |
Click to view / Download Notification
Date : 27/07/2023
GSTN - offline tool for GSTR-9 and GTR-9C for Financial Year 2022-23 released
The Goods and Services Tax Network (GSTN) has released the offline utility for: GSTR-9 and GSTR-9C, for the Financial Year 2022-23.
The link to download GSTR 9 and 9C are
https://www.gst.gov.in/download/gstr9
https://www.gst.gov.in/download/gstr9c
Date : 24/07/2023
CBIC -
CGST Circular Issued on 17/07/2023
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S.No. |
Circular No. |
Date |
Subject |
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1. |
200/12/2023-GST |
01/08/2023 |
clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023
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2. |
201/13/2023-GST |
01/08/2023 |
Clarifications regarding applicability of GST on certain services |
Click to view / Download Circular
CBIC -
CGST Notification Issued on 31/07/2023
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S.No. |
Notification No. |
Date |
Subject |
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1. |
27/2023-Central Tax |
31/07/2023 |
Seeks to notify the provisions of section 123 of the Finance Act, 2021 (13 of 2021). |
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2. |
28/2023-Central Tax |
31/07/2023 |
Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023). |
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3. |
29/2023-Central Tax |
31/07/2023 |
Notification No. 13/2017- Central Tax (Rate) amended to notify changes in GTA declaration in Annexure III consequent to amendment for GST in exercising the option for payment of GST under forward charge as per the recommendations of the GST Council in its 50th meeting on 11.07.2023. |
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4. |
30/2023-Central Tax |
31/07/2023 |
Amendment to Notification No. 01/2017- Central Tax (Rate) to notify changes in the rates for some goods as per the recommendations of the 50th GST Council meeting. |
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5. |
31/2023-Central Tax |
31/07/2023 |
CBIC extends mandatory biometric-based Aadhaar authentication for GST registration in Puducherry also through amending the proviso to Rule 8(4B). |
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6. |
32/2023-Central Tax |
31/07/2023 |
CBIC exempts registered persons with annual aggregate turnover up to two crore rupees from filing annual returns for the FY 2022-23 also. |
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7. |
33/2023-Central Tax |
31/07/2023 |
By this notification, the Central Government, has notified "Account Aggregator" as the systems through which information can be shared by the common portal based on consent under Section 158A of the Central Goods and Services Tax Act, 2017 giving effect to the recommendations of GST council in its 50th meeting. |
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8. |
34/2023-Central Tax |
31/07/2023 |
CBIC notification exempts dealers with turnover below the registration threshold from GST registration if they supply goods through electronic commerce operator who is required to collect tax at source under Section 52 subject the conditions specified in the notification. |
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9. |
35/2023-Central Tax |
31/07/2023 |
Seeks to amend Notification No. 27/2022 dated 26.12.2022. |
Click to view / Download Notification
Date : 03/08/2023
CBIC -
CGST Notification Issued on 26/07/2023
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S.No. |
Notification No. |
Date |
Subject |
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1. |
06/2023-Central Tax (Rate) |
26/07/2023 |
Notification No. 11/2017- Central Tax (Rate) amended to notify that if GTA have exercised the option of paying GST under forward charge for a particular financial year, they shall be deemed to have exercised it for the subsequent financial years also until they file a declaration to revert to reverse charge mechanism (RCM) as per the recommendations of the GST Council in its 50th meeting on 11.07.2023. |
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2. |
07/2023-Central Tax (Rate) |
26/07/2023 |
Notification No. 12/2017- Central Tax (Rate) amended to extend the GST exemption on satellite launch services provided by any suppliers including private organisations based on the recommendations of the GST Council in its 50th meeting on 11.07.2023. |
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3. |
08/2023-Central Tax (Rate) |
26/07/2023 |
Notification No. 13/2017- Central Tax (Rate) amended to notify changes in GTA declaration in Annexure III consequent to amendment for GST in exercising the option for payment of GST under forward charge as per the recommendations of the GST Council in its 50th meeting on 11.07.2023. |
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4. |
09/2023-Central Tax (Rate) |
26/07/2023 |
Amendment to Notification No. 01/2017- Central Tax (Rate) to notify changes in the rates for some goods as per the recommendations of the 50th GST Council meeting. |
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5. |
10/2023-Central Tax (Rate) |
26/07/2023 |
Amendment to Notification No. 26/2018- Central Tax (Rate) to change the reference of Foreign Trade Policy (FTP) to the new FTP notified on 31/03/2023 wherever referred to in the notification. |
Click to view / Download Notification
Date : 27/07/2023
GSTN - offline tool for GSTR-9 and GTR-9C for Financial Year 2022-23 released
The Goods and Services Tax Network (GSTN) has released the offline utility for: GSTR-9 and GSTR-9C, for the Financial Year 2022-23.
The link to download GSTR 9 and 9C are
https://www.gst.gov.in/download/gstr9
https://www.gst.gov.in/download/gstr9c
Date : 24/07/2023
CBIC -
CGST Circular Issued on 17/07/2023
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S.No. |
Circular No. |
Date |
Subject |
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1. |
192/04/2023-GST |
17/07/2023 |
CBIC clarifies that in the case of wrong availment of ITC in IGST no interest liability will be imposed under section 50(3) of the CGST Act, 2017 if the combined credit of IGST, CGST, and SGST has never been lower than the amount of wrongly availed IGST credit. |
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2. |
193/05/2023-GST |
17/07/2023 |
CBIC issues clarification on dealing with the difference in ITC availed in FORM GSTR-3B and FORM GSTR-2A for the period from 01.04.2019 to 31.12.2021. |
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3. |
194/06/2023-GST |
17/07/2023 |
CBIC issues clarification on TCS liability under Section 52 of the CGST Act, 2017 in cases involving multiple E-commerce Operators in a single transaction. |
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4. |
195/07/2023-GST |
17/07/2023 |
CBIC issues clarification on the availability of Input Tax Credit (ITC) for warranty replacement of parts and repair services during the warranty period. |
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5. |
196/08/2023-GST |
17/07/2023 |
CBIC clarifies that the holding of shares of a subsidiary company by a holding company is not considered a supply of services and is not taxable under GST. |
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6. |
197/09/2023-GST |
17/07/2023 |
CBIC clarifies on various refund-related issues |
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7. |
198/10/2023-GST |
17/07/2023 |
CBIC Clarifies on various issues pertaining to e-invoice. |
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8. |
199/11/2023-GST |
17/07/2023 |
CBIC clarifies the taxability of services provided between offices of the same organization located in different states, treating them as distinct persons, and provides guidelines on the distribution of credit for common input services |
Click to view / Download Circular
Date : 18/07/2023
CBIC -
CGST Notification Issued on 17/07/2023
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S.No. |
Notification No. |
Date |
Subject |
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1. |
18/2023 – Central Tax |
17/07/2023 |
The due date for furnishing details of outward supplies in FORM GSTR-1 for the tax periods April, May and June 2023 in respect of registered persons whose principal place of business is in Manipur is extended upto July 31st, 2023. |
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2. |
19/2023 – Central Tax |
17/07/2023 |
The due date for furnishing details of outward supplies in FORM GSTR-3B for the tax periods April, May and June 2023 in respect of registered persons whose principal place of business is in Manipur is extended upto July 31st, 2023. |
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3. |
20/2023 – Central Tax |
17/07/2023 |
The due date for furnishing details of outward supplies in FORM GSTR-3B for quarter ending June, 2023 in respect of registered persons whose principal place of business is in Manipur has been further extended upto July 31st, 2023. |
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4. |
21/2023 – Central Tax |
17/07/2023 |
The due date for filing FORM GSTR-7 for April, May, and June 2023 has been extended upto July 31st 2023, for registered persons in Manipur. |
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5. |
22/2023 – Central Tax |
17/07/2023 |
The amnesty period for non-filers of GSTR-4 for the quarters from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 has been further extended upto August 31, 2023. |
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6. |
23/2023 – Central Tax |
17/07/2023 |
The time limit for application for revocation of cancellation of registration has been further extended upto August 31, 2023. |
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7. |
24/2023 – Central Tax |
17/07/2023 |
The time limit for furnishing the valid returns has been further extended upto August 31, 2023 for availing the Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62. |
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8. |
25/2023 – Central Tax |
17/07/2023 |
Amnesty scheme of waiver from late fee in excess of Rs. 10,000/- per return for non-filers of GSTR-9 for the periods July 2017 to March 2018 to 2021-22 has been extended till August 31, 2023. |
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9. |
26/2023 – Central Tax |
17/07/2023 |
Amnesty scheme of waiver of late fee in excess of Rs. 500/- for GSTR-10 non-filers has been further extended upto August 31, 2023. |
Click to view / Download Notification
Date : 18/07/2023
GST Council Meeting - July 11, 2023
Union Finance Minister Nirmala Sitaraman chaired the 50th meeting of the GST Council held on 11th July, 2023 at Vigyan Bhawan, New Delhi.
The matters discussed in the meeting and the recommendations of the council broadly are
Proposed Reduction in GST rates
Recommendations relating to GST rates on Goods
Recommendations relating to GST rates on Services
Amendment proposed in GST Legislation
Amendment proposed in GST Rules
Amendment in CGST Rules, 2017
Measures for facilitation of trade
Recommendation on issue of Clarificatory circulars
Click to view / download GST Council Meeting - Press Release
Date : 12/07/2023
Advisory: Online Compliance Pertaining to Liability / Difference Appearing in R1 – R3B (DRC-01B)
GSTN has introduced a functionality on the GST portal for taxpayers to explain differences between GSTR-1 and GSTR-3B returns online as directed by the GST Council. It compares declared liability with paid liability, and if variations exceed limits, taxpayers receive an intimation (DRC-01B) to which they must reply using Form DRC-01B Part B, providing clarification and details. It is also stated that if reply has not been filed in Part B of Form DRC 01B for any period the taxpayers will not be able to file GSTR 1.IFF for the subsequent period. Hence it is to be ensured timely filing of Form DRC-01B Part B to avoid any interruptions in the filing of GSTR-1/IFF.
Click to view / Download Advisory
Date : 30/06/2023
GSTR-3B due date extended for May
2023 in Gujarat districts
GSTR-3B filing due date for the month of May 2023extended until 30th June 2023 for the persons registered in the districts of Kutch, Jamnagar, Morbi, Patan, and Banaskantha of Gujarat State.
Click to view / Download Notification No. 17/2023-GST
Date : 29/06/2023
GSTR-1, GSTR-3B, and GSTR-7 filing due dates for April & May 2023 in Manipur extended till 30th June.
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S.No. |
Notification No. |
Date |
Subject |
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1. |
14/2023 – Central Tax |
19/06/2023 |
The due date for filing FORM GSTR-1 for April and May 2023 has been extended upto June 30th, 2023 for registered persons with their principal place of business in the State of Manipur. |
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2. |
15/2023 – Central Tax |
19/06/2023 |
The due date for filing FORM GSTR-3B for April and May 2023 has been extended upto June 30th, 2023 for registered persons with their principal place of business in the State of Manipur. |
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3. |
16/2023 – Central Tax |
19/06/2023 |
The due date for filing FORM GSTR-7 for April and May 2023 has been extended upto June 30th, 2023 for registered persons with their principal place of business in the State of Manipur. |
Date : 20/06/2023
Guidelines for processing of applications for registration – regarding
The board has directed the proper officer to carefully review and verify the information and documents provided by applicants for GST registration. They should give special attention to high-risk cases and check for any previous registrations using the same PAN. The officer should consider factors such as past cancellations, suspensions, rejections, and the riskiness of the business location. If any deficiencies are found, the officer must send an electronic notice (Form GST REG-03) within the prescribed time limit requesting clarification or additional information. The registration can be approved if the officer is satisfied with the applicant's response (Form GST REG-04). If Aadhaar authentication is not completed, a physical inspection of the business premises is required.
Click to view / Download Instruction No. 03/2023-GST
Date : 15/06/2023
E-way bill / E -invoice - 2 Factor Authentication mandatory for Taxpayers AATO above 100 cr w.e.f. 15 July 2023
The National Information Centre (NIC) is introducing 2-Factor Authentication for logging in to e-Way Bill/e-Invoice system to enhance the security of e-Way Bill/e-Invoice System i.e. In addition to username and password, OTP will also be authenticated for login. There are 3 different ways of receiving the OTP , namely, (1) Through SMS sent to the registered mobile number of the Registered person (2) On ‘Sandes’ app a messaging app provided by government which can be downloaded and installed in the registered mobile number and (3) Using ‘NIC-GST-Shield’ app a mobile app provided by e-Way Bill /e-Invoice System. For this the Registered person has to log on to e-Waybill System – to go to Main Menu – select 2 Factor Authentication and confirm the registration. Once confirmed, the system will ask OTP along-with username and password. Once the Registered person has registered for 2 Factor authentication, then the same is applicable for both e-Way bill and e- Invoice system.
According to the NIC, the two-factor authentication is mandatory for all GST taxpayers who have an Aggregate Annual Turnover Over of Rs.100 crores and above, with effect from 15th July 2023
Click to view / Download 2- Factor Authentication for e-Way Bill and e-Invoice System
Date : 14/06/2023
E-Invoice Verifier App by GSTN - Advisory
The E invoice verifier app is designed to simplify the process of verifying e-Invoices and related details. It offers several key features and benefits, including QR code verification, a user-friendly interface, Invoice Registration Portals, and a non-login based operation. Users can download the app from the Google Play Store. The app allows users to scan QR codes on e-Invoices to authenticate the embedded information. Users can refer to the app's FAQs for more detailed information and guidance.
Click to view / Download GSTN Advisory -E-Invoice Verifier App by GSTN - Advisory
Date : 08/06/2023
Generation and quoting of Document RFN on
communication/document pertaining to search and inspection-reg.
Karnataka State GST Department has instructed all their officers to generate RFN (Reference Number) through GSTN portal in respect of all offline communication Iphysically generated communication such as Notices, Adjournments, Orders, Reminders and RFN so generated shall be superscribed on the document. This system enhances transparency and accountability in the communication and documentation processes of the Karnataka State GST Department.
The process to generate RFN by the State Officer in the Back Office (BO) portal is as below:
1. Tax officers need to navigate to Services > RFN Generation on the BO Portal.
2. They should enter the required details in the provided fields.
3. Clicking on the "Generate RFN" button will generate the RFN.
4. The generated RFN should be mentioned in the communication sent to the taxpayer.
Taxpayers can verify the RFN on the GST common portal as per following process:
1. Access the GST common portal.
2. Navigate to Services > User Services > Verify RFN.
3. Follow the instructions provided to verify the RFN of the document or communication.
It is also clarified that the guidelines given in this circular are procedural in nature and hence cannot be made use of in interpretation of provisions of the law.
Click to view / Download Circular No: G5T-02/2023-24
Date : 08/06/2023
GST E-Way Bill System Adds New
Functionalities for Enrolled
Transporters and Common Enrolled
Taxpayers
|
The Goods and Services
Tax (GST) e-way bill
system has introduced
new functionalities to
enhance user control and
functionality. These
include the option for
transporters to
de-register themselves
from the E-Way Bill
system, two-factor
authentication (2FA) for
login access, and the
ability to cancel common
enrollment for
taxpayers. The
de-registration feature
allows transporters to
easily revoke their
access to the E-Way Bill
portal. The 2FA feature
enhances security and
will soon become
mandatory. Taxpayers who
have completed common
enrollment can now
cancel their enrollment
ID if needed. These
enhancements provide
greater flexibility and
control for users and
ensure a more secure
E-Way Bill system. |
|
Click to view / Download GST E-Way
Bill System Adds New Functionalities
for Enrolled Transporters and Common
Enrolled Taxpayers
Image courtesy: IndiaMART
Date :
29/05/2023
Standard Operating Procedure for Scrutiny of Returns for FY 2019-20
CBIC has issued Instruction No. 02/2023 – GST dated 26th May, 2023, on the enabling of the online "Scrutiny of Returns" functionality for CGST returns in GSTN portal for Financial Years 2019- 20 onwards. This instruction provides a SOP for selection of returns for scrutiny, communication of discrepancies noticed, acceptance of explanation furnished by the registered person, determination of tax and other dues and referral to the Audit Commissionerate or anti-evasion wing of the Commissionerate, where required, through the online scrutiny workflow on the CBIC ACES-GST application within a specified timeframe. It is also stated that the timelines for completion of various stages of scrutiny and modifies the SOP specified in Instruction 02/2022- GST dated 22nd March 2022 will be applicable for scrutiny of returns for financial years 2017-18 and 2018-19.
Click to view / Download Instruction No. 02/2023-GST
Date : 29/05/2023
GSTR-1, GSTR-3B, and GSTR-7 filing due dates for the month of April 2023 has been extended till 31st May 2023, for the registered persons whose principal place of business is in the State of Manipur.
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
11/2023 – Central Tax |
24/05/2023 |
The due date for furnishing details of outward supplies in FORM GSTR-1 for the tax period April 2023 in respect of registered persons whose principal place of business isin Manipur is extended upto May 31st, 2023. |
|
2. |
12/2023 – Central Tax |
24/05/2023 |
The due date for furnishing details of outward supplies in FORM GSTR-3B for the tax period April 2023 in respect of registered persons whose principal place of business is in Manipur is extended upto May 31st, 2023. |
|
3. |
13/2023 – Central Tax |
24/05/2023 |
The due date for furnishing the return in Form GSTR 7 by a registered person, required to deduct tax at source under the provisions of section 51 for the month of April 2023 in respect of registered persons whose principal place of business is in Manipur is extended upto May 31st, 2023. |
Date : 26/05/2023
Time barring of Scrutiny of GST Returns of Delhi taxpayers for the FY 2017-18, 2018-19 & 2019-20.
All Ward In charges / Proper Officer under Delhi State Jurisdiction are advised to complete the scrutiny of returns and issuance of order u/s 73(9) of CGST Act, 2017 for recovery of tax etc within the time extended vide notn.no. 09/2023 dated 3/03/2023 i.e. 2017-18 - till 31st December 2023, 2018-19 - till 31st March 2024, 2019-20 - till 30th June 2024.
Click to view / Download Circular: F.3/432/GST/ Policy/2022 /582-89
Date : 15/05/2023
Press Release - Automated Return Scrutiny Module for GST Returns
CBIC has rolled out an Automated Return Scrutiny Module for GST returns in the ACES-GST backend application for Central Tax Officers in implementation of non-intrusive means of compliance verification. This module uses data analytics and risks identified by the System to select Center Administered Taxpayers for scrutiny. The module provides a workflow for tax officers to communicate discrepancies, receive taxpayer replies, and take appropriate follow-up action. Implementation of Automated Scrutiny of Returns module has commenced with scrutiny of GST returns for FY 2019-20.
Click to view / Download Press Release - Automated Return Scrutiny Module for GST Returns
Date : 13/05/2023
GST – E invoice threshold reduced to Annual TO of Rs. 5 Crores, with effect from 01/08/2023
CBIC has reduced the threshold limit from the existing Rs. 10 Crores to Rs. 5 Crores, for the mandatory generation of e-Invoices, with effect from 01/08/2023.
Click to view / Download Notification No: 10/2023-Central Tax
Date : 11/05/2023
CBIC - CGST Rate Notification issued on
09/05/2023
It is notified that the last date for a GTA to exercise the option to pay GST on the services supplied by it under forward charge during the Financial Year 2023-2024 is 31st May 2023.
In the case of new Registrant as GTA, to exercise such
option, the due date is before the
expiry of forty-five days from the
date of applying for GST
registration or one month from the
date of obtaining registration
whichever is later.
Click to view / Download Notification No: 05/2023-Central Tax (Rate)
CBIC - IGST Rate Notification issued on
09/05/2023
It is notified that the last date for a GTA to exercise the option to pay GST on the services supplied by it under forward charge during the Financial Year 2023-2024 is 31st May 2023.
In the case of new Registrant as GTA, to exercise such option, the due date is before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later.
Click to view / Download Notification No: 05/2023- Integrated Tax (Rate)
Date : 10/05/2023
GST – E invoice - GSTN Advisory on Deferment of Implementation of Time Limit on Reporting Old
E-Invoices
The competent authority has decided to delay the 7-day deadline for reporting old e-invoices on the e-invoice IRP portals for taxpayers with aggregate turnover greater than or equal to 100 crores by three months.
It is also stated that the next date of implementation will be shared in GSTN portal in due course of time.
Click to view / Download GSTN Advisory - Deferment of Implementation of Time Limit on Reporting Old
E-Invoices
Date : 08/05/2023
CBIC - Instruction No. 01/2023-GST issued on 04/05/2023
With the aim to prevent revenue loss to Government CBIC has issued instructions and guidelines for a nationwide drive from 16th May 2023 to 15th July 2023 to combat fake GST registrations and bogus Input Tax Credit (ITC) claims.
Click to download / view the CBIC Instruction
Date : 06/05/2023
Procedure for Pre-deposit relating to Central Excise and Service Tax Appeals
CBIC has clarified vide instruction Ref. CBIC-240137/14/2022-Service Tax dated 18/04/2023 that payments through DRC-03 prescribed under the GST legislation is not valid mode of payment for making pre-deposits under Section 35F of the Central Excise Act, 1944 and under 83 of the Finance Act, 1994. Such pre deposits should be made through the dedicated CBIC-GST Integrated portal.
Click to download / view the CBIC Instruction – pre-deposit payment method for CE and ST
Date : 25/04/2023
Updated
GSTN Advisory - Time Limit for Reporting of E-Invoice is 7 days
The following Advisory has been issued in GSTN portal
It is to inform you that it has been decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than or equal to 100 crores.
To ensure timely compliance, taxpayers in this category will not be allowed to report invoices older than 7 days on the date of reporting.
Please note that this restriction will apply to the all document types for which IRN is to be generated. Thus, once issued, the credit / Debit note will also have to be reported within 7 days of issue.
For example, if an invoice has a
date of April 1, 2023, it cannot be
reported after April 8, 2023. The
validation system built into the
invoice registration portal will
disallow the user from reporting the
invoice after the 7-day window.
Hence, it is essential for taxpayers
to ensure that they report the
invoice within the 7-day window
provided by the new time limit.
It is further to clarify that there will be no such reporting restriction on taxpayers with AATO less than 100 crores,
as of now.
In order to provide sufficient time
for taxpayers to comply with this
requirement, which may require
changes to your systems, we propose
to implement it from 01.05.2023
onwards.
Click to view / Download
Updated GSTN Advisory - Time limit for Reporting of E-Invoices
Date : 15/04/2023
CBIC - CGST Notification issued on
31/03/2023
CBIC - Compensation Cess Rate Notification issued on
31/03/2023
Seeks to further amend notification No. 1/2017-Compensation Cess (Rate), dated 28th June, 2017.
Click to view / download
Notification
Date : 01/04/2023
CBIC - Compensation Cess Notification issued on
31/03/2023
Seeks to provide commencement date for Section 163 of the Finance act, 2023
Click to view / download
Notification
Date : 01/04/2023
CBIC - CGST Circular issued on
27/03/2023
GST rate and classification of ‘Rab’ with effect from 01/03/2023 based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 clarified.
Click to view / download
Circular
Date : 28/03/2023
GST e-invoice System – e-Invoice Mandatory Reporting of 6-digit HSN Codes
The e-invoice System is for GST registered persons for uploading all the B2B invoices to the Invoice Registration Portal (IRP). The IRP generates and returns a unique Invoice Reference Number (IRN), digitally signed e-invoice and QR code to the user.
As per the Notification No.78/2020 — Central Tax dated 15th October, 2020 it is mandatory for the taxpayers to mention 6-digit HSN Codes for their outward supplies having AATO more than RS 5 Crores.
After a few weeks of time, e-Invoice System will not accept 4-digit HSN codes. The date for blocking e-Invoice generation having HSN code as 4-digits will be intimated shortly in the portal.
The Portal further instructed the stakeholders to make necessary changes in the tax payers’ system to report 6-digit HSN codes to e-Invoice Portal and comply with the notification.
Concerned parties may verify their HSN codes in the (https://einvoice1.gst.gov.in) portal under Codes and also test in the sandbox system (https://einv-apisandbox.nic.in).
In case the 6 digit HSN code is not available, they may raise a ticket at Helpdesk so that it can be included in the system.
Date : 10/03/2023
CBIC - CGST Rate Notification issued
on 28/02/2023
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
01/2023 – Central Tax (Rate) |
28/02/2023 |
Seeks to extend exemption to any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution by way of inserting an explanation in Notn. No.
12/2017 CT(Rate) as recommended by GST Council in its 49th meeting held on 18.02.2023 |
|
2. |
02/2023 – Central Tax (Rate) |
28/02/2023 |
Seeks to amend notification No. 13/2017- Central Tax (Rate) by extending the RCM liability to Courts and Tribunals as recommended by GST Council in its 49th meeting held on 18.02.2023. |
|
3. |
03/2023 – Central Tax (Rate) |
28/02/2023 |
The GST rate of Jaggery and Pencil Sharpeners giving effect to the recommendation of GST Council in its 49th meeting held on 18.02.2023. |
|
4. |
04/2023 – Central Tax (Rate) |
28/02/2023 |
This Notn. exempts Rab other than pre-packaged or labelled giving effect to the decision taken in 49th meeting of GST council |
CBIC - IGST Rate Notification issued
on 28/02/2023
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
01/2022 – Integrated Tax (Rate) |
28/02/2023 |
Seeks to extend exemption to any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution by way of inserting an explanation in Notn. No. 09/2017 IT(Rate) as recommended by GST Council in its 49th meeting held on 18.02.2023 |
|
2. |
02/2023 – Integrated Tax (Rate) |
28/02/2023 |
Seeks to amend notification No. 10/2017- Integrated Tax (Rate) by extending the RCM liability to Courts and Tribunals as recommended by GST Council in its 49th meeting held on 18.02.2023. |
|
3. |
03/2023 – Integrated Tax (Rate) |
28/02/2023 |
The GST rate of Jaggery and Pencil Sharpeners giving effect to the recommendation of GST Council in its 49th meeting held on 18.02.2023. |
|
4. |
04/2023 – Integrated Tax (Rate) |
28/02/2023 |
This Notn. exempts Rab other than pre-packaged or labelled giving effect to the decision taken in 49th meeting of GST council |
Click to view / download
Notification
CBIC - Compensation Cess Rate Notification issued on
28/02/2023
Seeks to amend notification no. 1/2017- Compensation Cess (Rate), dated 28.06.2017.
Click to view / download
Notification
Date : 02/03/2023
GSTN – Introduction of Negative Values in Table 4 of GSTR-3B
GSTN has introduced negative values in Table 4 of GSTR-3B returns from January, 2023 period onwards and shall be applicable from tax period January, 2023 onwards.
CBIC vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 had notified few changes in Table 4 of Form GSTR-3B for enabling taxpayers to report correct information regarding ITC availed, ITC reversal and ineligible ITC in Table 4 of GSTR-3B. According to the changes, the net ITC is to be reported in Table 4(A) and ITC reversal, if any, is to be reported in Table 4(B) of GSTR-3B.
Following changes have been made in the GST Portal :
The impact of credit note & their amendments will now be auto-populated in Table 4(A) instead of Table 4(B) of GSTR-3B . In case the value of credit notes becomes higher than sum of invoices and debit notes put together, then the net ITC would become negative and the taxpayers will be allowed to report negative values in Table-4A. Also, taxpayers can now enter negative values in Table 4D(2) of GSTR-3B.
Consequent updates/ modification in the advisory, messages, instructions, and help-text in form GSTR-2B, without any structural changes in form GSTR-2B summary or tables have also been done in GSTR-2B.
The calculation logic of Comparison Report has also been changed accordingly.
Click to view / download – GSTN – Introduction of Negative Value in Table 4 of GSTR-3B
Date : 23/02/2023
GST Council Meeting - February 18, 2023
Union Finance Minister Nirmala Sitaraman chaired the 49th meeting of the GST Council was held on 18th February, 2023 at Vigyan Bhawan, New Delhi. The matters discussed in the meeting and the recommendations of the council are as given hereunder:
GST Compensation Dues
Government of India has decided to clear the entire pending balance GST compensation of Rs. 16,982 crore for June’2022 from its own resources and the same will be recouped from the future compensation cess collection. In addition, Centre would also clear the admissible final GST compensation to those States who has provided the revenue figures as certified by the Accountant General of the States amounting to Rs. 16,524 crore.
GST Appellate Tribunal
The Council adopted the report of Group of Ministers with certain modifications. The final draft amendments to the GST laws shall be circulated to Members for their comments. The Chairperson has been authorised to finalise the same.
Approval of the Report of GoM on Capacity Based Taxation and Special Composition Scheme in certain Sectors on GST
With a view to plug the leakages and improve the revenue collection from the commodities like pan masala, gutkha, chewing tobacco, the Council approved the recommendations of the GoM including, inter alia, that
The capacity based levy not to be prescribed;
Compliance and tracking measures to be taken to plug leakages/evasions;
Exports of such commodities to be allowed only against LUT with consequential refund of accumulated ITC;
Compensation cess levied on such commodities to be changed from ad valorem to specific tax based levy to boost the first stage collection of the revenue.
Recommendations relating to GST rates on Goods
For ‘Rab’, the GST rate has been reduced from 12% to 5%. It has also been decided to regularize payment of GST on ‘rab’ during the past period on “as is basis” on account of genuine doubts over its classification and applicable GST rate.
For Pencil Sharpner, the GST rate has been reduced from 18% to 12%.
It has been decided to amend Notification No. 104/94-Customs so that if a device such as a tag-tracking device or data logger is already affixed to a container, no separate IGST will be levied.
The GST Council has amended Entry 41A of Notification No. 1/2017-Compensation Cess (Rate) so that the exemption covers both coal rejects supplied to and by a coal washery.
Recommendations relating to GST rates on Services
The GST Council has extended the exemption applicable to educational institutions and Central and State educational boards for the conduct of entrance examinations to any authority, board or body set up by the Central or State Government.
The GST Council has extended the dispensation available to Central and State Governments, Parliament and State Legislatures with regard to payment of GST under the reverse charge mechanism (RCM) to the Courts and Tribunals in respect of taxable services supplied by them such as renting of premises to telecommunication companies for installation of towers, renting of chamber to lawyers etc.
Measures for facilitation of trade
To make amendments to the GST Act and Rules to extend the time limit for making an application for revocation of cancellation of registration from 30 days to 90 days, with the option of a further extension of up to 180 days. The Council also recommended an amnesty scheme for past cases, where registration has been cancelled on account of non-filing of returns, to allow for the filing of applications for revocation by a specified date.
To make amendments to section 62 of the GST Act to increase the time period for filing of returns to enable the deemed withdrawal of best judgment assessment orders from 30 days to 60 days, extendable by another 60 days. An amnesty scheme was also recommended for conditional deemed withdrawal of assessment orders in past cases, where the concerned return could not be filed within 30 days of the assessment order, but has been filed along with due interest and late fee up to a specified date.
Rationalisation of late fee for filing of Annual Returns in Form GSTR-9, with different rates for registered persons having aggregate turnover up to Rs. 5 crore and those with aggregate turnover up to Rs. 20 crore as hereunder from FORM GSTR-9 for FY 2022-23 onwards, as below:
Registered persons having an aggregate turnover of up to Rs. 5 crores in the said financial year: Rs 50 per day (Rs 25 CGST + Rs 25 SGST), subject to a maximum of an amount calculated at 0.04 per cent. of his turnover in the State or Union territory (0.02% CGST + 0.02% SGST).
Registered persons having an aggregate turnover of more than Rs. 5 crores and up to Rs. 20 crores in the said financial year: Rs 100 per day (Rs 50 CGST + Rs 50 SGST), subject to a maximum of an amount calculated at 0.04 per cent. of his turnover in the State or Union territory (0.02% CGST + 0.02% SGST)
To provide relief to a large number of taxpayers in respect of pending returns in Form GSTR-4, FORM GSTR-4, FORM GSTR-9 and FORM GSTR-10 by way of conditional waiver/ reduction of late fee is recommended
To rationalize the provision of place of supply for services of transportation of goods by deletion of section 13(9) of IGST Act, 2017 so as to provide that the place of supply of services of transportation of goods, in cases where location of supplier of services or location of recipient of services is outside India, shall be the location of the recipient of services.
Click to view / download
GST Council Meeting - Press Release
Date : 21/02/2023
To streamline the process of attachment/detachment of the Bank Account of Dealers whose VAT / GST are overdue, under Section 46 / 46A of the DVAT Act, 2004 and Sections, 78,79 & 83 of the DGST Act, 2017 , DEPARTMENT OF TRADE AND TAXES. NCT, Delhi has issued this Standard Operating Procedure (SOP).
Approval of the Commissioner, Trade & Taxes is mandatory before attachment/detachment of bank account of erring dealers.
The letter must be in the prescribed format indicating the name, E-mail and mobile no. of the Ward In-charge/Proper Officer who is sending the said letter.
The Ward In-charge/Proper Officer shall also send an email from his official email-ID to the Bank Manager of the respective Bank.
The Ward Officer should specifically mention in the letter of detachment that in case any clarification/confirmation is needed by the bank before detaching the bank account, the same can be sought from the specified Nodal Officer.
Click to view / download
DVAT - SOP
Date : 11/02/2023
In this Circular it is clarified that the following services are not taxable
Accommodation services provided by Air Force Mess and other similar messes, such as, Army mess, Navy mess, Paramilitary and Police forces mess to their personnel or any person other than a business entity are covered by Sl. No. 6 of notification No. 12/2017 – Central Tax (Rate) dated 28.06.2017 provided the services supplied by such messes qualify to be considered as services supplied by Central Government, State Government, Union Territory or local authority.
Incentives paid by MeitY to acquiring banks under the Incentive scheme for promotion of RuPay Debit Cards and low value BHIM-UPI transactions are in the nature of subsidy and thus not taxable.
Click to view / download
Circular
Clarifications, with reference to GST levy, related to the following goods are being issued through this circular on the basis of recommendation of GST Council 48th Meeting:
Rab is classifiable under heading 1702 attracting GST rate of 18% vide S. No. 11 in Schedule III of notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017.
with effect from the 1st January, 2023, the by-products of milling of Dal/ Pulses such as Chilka, Khanda and Churi/Chuni shall be exempt under GST vide S. No. 102C of notification No. 2/2017- Central Tax (Rate), dated 28.06.2017. The intervening period i.e from the date of issuance of Circular No. 179/11/2022-GST, dated the 3rd August, 2022, till the date of coming into force of the above-said S. No. 102C and the entries relating thereto are regularized on "as is" basis.
The applicable six-digit HS code for ‘Carbonated Beverages of Fruit Drink’ or ‘Carbonated Beverages with Fruit Juice’ is HS 2202 99. The said goods attract GST at the rate of 28% and Compensation Cess at the rate of 12%. The S. Nos. 12B and 4B mentioned in Para 4.2 cover all such carbonated beverages that contain carbon dioxide, irrespective of whether the carbon dioxide is added as a preservative, additive, etc. In order to bring absolute clarity, an exclusion for the above-said goods has been provided in the entry at S. No. 48 of Schedule-II of notification No. 1/2017-Central Tax (Rate), dated 28th June, 2017, vide notification No. 12/2022-Central Tax (Rate), dated the 30th December, 2022.
The snack pellets (such as ‘fryums’), which are manufactured through the process of extrusion, are appropriately classifiable under tariff item 1905 90 30, which covers goods with description ‘Extruded or expanded products, savoury or salted’, and attract GST at the rate of 18% vide S. No. 16 of Schedule-III of notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017.
Compensation Cess at the rate of 22% is applicable on Motor vehicles, falling under heading 8703, which satisfy all four specifications, namely: -these are popularly known as SUVs; the engine capacity exceeds 1,500 cc; the length exceeds 4,000 mm; and the ground clearance is 170 mm and above.
On goods specified in the list annexed to the notification No. 3/2017-Integrated Tax (Rate), dated the 28th June, 2017, which are eligible for IGST rate of 12% under the said notification and are also eligible for the benefit of lower rate under Schedule I of the notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017 or any other IGST rate notification, the importer can claim the benefit of the lower rate.
Click to view / download
Circular
Date : 18/01/2023
CBIC - CGST Notification issued on
04/01/2023
Notification issued for assigning powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit.
Click to view / download
Notification
Date : 06/01/2023
CBIC - CGST Notification issued
on 30/12/2022
Click to view / download
Circular
Date : 31/12/2022
CBIC - IGST Notification issued
on 30/12/2022
Click to view / download
Notification
Date : 31/12/2022
CBIC - CGST Notification issued
on 26/12/2022
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
26/2022 – Central Tax |
26/12/2022 |
Seeks to make fifth amendment (2022) to CGST Rules. |
|
2. |
27/2022 – Central Tax |
26/12/2022 |
Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017. |
Date : 25/11/2022
|
GST Council Meeting - December 17, 2022
The 48th Meeting of the GST Council was held on 17th December, 2022 through Video Conference, under the chairpersonship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The meeting has made several recommendations relating to changes in GST tax rates, measures for facilitation of trade and measures for streamlining compliances in GST. The Government has issued press release covering all the recommendations made by the Council. Detailed Note on item-wise recommendations made by GST
Council follows.
|
 |
Click to view / download - GST Council Meeting - Press Release
Date : 21/12/2022
This notification extends the due date to 13/12/2022 for furnishing FORM GSTR1 for November 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu
Extend the due date for furnishing FORM GSTR1 for November 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu.
The place of business is in certain districts of Tamil Nadu place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nagapattinam, Mayiladuthurai and Thanjavur in the State of Tamil Nadu,
shall be extended till the
thirteenth day of the month
succeeding the said tax period
succeeding the said tax period.
Click to view / download
Notification
Date : 14/12/2022
Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (SA) of rule 96 of the CGST Rules, 2017- regarding
DGARM on the basis of data analysis and risk parameters, would identify the exporters where verification of credentials of the exporter, including the availment of ITC by the exporter, is considered essential before grant of refund. DGARM would then place an all India alert on such exporter on Indian Customs EDI system along with the reasons for putting the said alert.
The IGST refunds of such exporters who have been put on alert by DGARM would be withheld and the data in respect of Shipping Bills filed by such exporter, along with the reasons thereof and the past cases where the exporter was identified as risky, which could not be processed due to pending verification or due to receipt of negative report would be transmitted to GSTN through ICEGATE for generation of refund claims in FORM GST RFD-01 in terms of provisions of sub-rule (5A) of rule 96.
Such refund claims will be made available to the jurisdictional proper officer on back office system under the category "Any other (GST paid on export of goods)" with the remarks "Refund of IGST paid on export of goods (Refund not processed by ICEGATE)". Further, the risk parameters, on basis of which the exporter has been identified as risky by DGARM, would be shared with the jurisdictional tax officers along with the system generated refund claim in FORM GST RFD- 01.
On receipt of such refunds, the jurisdictional proper officer shall ascertain the genuineness of the exporter & verify the correctness of availment and utilisation of ITC by the exporter and exercise due diligence in processing the said refund claims including physical verification of premises to safeguard interest of revenue and no Deficiency Memo in Form GST RFD-03 can be issued against such system generated Form GST RFD-O I refund claims.
The proper officer shall pass a detailed speaking order in respect of the refund claim within the prescribed timelines and shall duly upload the same along with the refund sanction order in Form GST RFD-06 on the portal in terms of Instruction No. 03/2022-GST dated 14.06.2022.
Further, the proper officer would also be required to provide feedback on the common portal while issuing refund sanction order in FORM GST RFD-06 as with recommendation as to whether the alert against the said taxpayer need to be continued or whether the same can be removed.
GSTN shall transmit the data
regarding the outcome of processing
of refund by the proper officer,
along with the feedback received
from the proper officer on the
requirement of removal or
continuation of alert, to DGARM for
necessary action for removal or
continuation of alert.
Click to view / download
Instruction
Date : 30/11/2022
Haryana GST - Forming of internal
review cell for examining all refund
orders and to recommend appropriate
action for filing appeal wherever
required within prescribed time
limit
An internal review cell shall be constituted at the Head Office and respective Range offices.
The Internal Review Cell shall be headed by:-
The Additional Commissioner of State Tax (GST) at the Head Office to examine the decision or passed by the Appellate Authority or the Revisional Authority.
The Joint Commissioner of State Tax (Range) at the Range to examine the decision or order passed by the Officers subordinate to him.
The review of the refund order shall be completed at least 30 days before the expiry of the time period allowed for filing appeal under Section 107(2) of the HGST
Act and recommendations should be
sent to the Commissioner
accordingly.
The Commissioner upon receipt of
recommendations from the Internal
Review Cell shall take the necessary
action as per relevant provisions of
the law accordingly.
Click to view / download
Circular
Date : 29/11/2022
CBIC - CGST Notification issued
on 23/11/2022
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
23/2022 – Central Tax |
23/11/2022 |
This notification is for empowering the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022 as per the recommendation of GST Council. |
|
2. |
24/2022 – Central Tax |
23/11/2022 |
The amendment vide this notification seeks to delete the Rules relating to existing Anti-Profiteering Authority with effect from 01/12/2022. |
Date : 25/11/2022
Kerala GST Circular issued on - 10/11/2022
Kerala State Goods & Services Tax Act, 2017 - Detention, seizure and release of goods and conveyances U/s 129 of the SGST / CGST Act, 2017- Instructions issued for passing final orders and uploading in portal.
Click to view / download
Circular
Date : 23/11/2022
Tamil Nadu GST Circular issued on - 12/11/2022
TNGST – Instructions on procedure to be followed for Assessment / Cancellation of registration of non-filers of returns.
Click to view / download
Circular
Date : 21/11/2022
CBIC - CGST Rules Third Amendment, 2022 - 15/11/2022
Extended time limit for availing ITC upto 30th November of following Financial year is given effect to in GSTR 9 tables vide this amendment.
Click to view / download
Notification
Date : 16/11/2022
Clarification on Refund Related Issues - 10/11/2022
Certain amendment has been made in the formula prescribed under sub-rule (5) of rule 89 of the CGST Rules, 2017 in respect of refund claims of unutilised Input Tax Credit on account of inverted duty structure Vide Notification No. 14/2022-Central Tax dated 05.07.2022.
Further, effective from 18.07.2022 restriction has been placed on refund of unutilised input tax credit on account of inverted duty structure in case of supply of certain goods falling under chapter 15 and 27vide Notification No. 09/2022-Central Tax (Rate) dated 13.07.2022.
In view of the above changes CBIC has issued Circular No. 181 of 2022 clarifying that the effective date from which such changes will be given effect to while processing the refund claims filed for unutilised input tax credit on account of inverted duty structure would be:.
The amended formula under sub-rule
(5) of rule 89 of the CGST Rules,
2017 for calculation of refund of
input tax credit on account of
inverted duty structure would be
applicable in respect of refund
applications filed on or after
05.07.2022 and in respect of the
refund applications filed before
05.07.2022 the formula as it existed
before the amendment made vide
Notification No. 14/2022-Central Tax
dated 05.07.2022 would apply.
The restriction imposed by
notification No. 09/2022-Central Tax
(Rate) dated 13.07.2022 would be
applicable in respect of all refund
applications filed on or after
18.07.2022, and would not apply to
the refund applications filed before
18.07.2022.
Click to view / download
Circular
Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022 - 10/11/2022
CBIC has issued certain guidelines for verifying the Transitional Credit in the implementation of the directions of the Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd.
Click to view / download
Circular
Date : 11/11/2022
Rajasthan - Verification of Application for Grant of new Registration - 05/08/2022
The Rajasthan State Tax Chief commissioner has issued a circular detailing the procedure for verifying the premises and the details furnished in the Registration Application before or after grant of GST Registration.
Click to view / download
Circular
Date : 05/11/2022
Instruction - Pre-deposit payment method for cases relating to Central Excise & Service Tax
It has been clarified by CBIC that for payment of pre-deposits in Pre-GST cases DRC 03 should not be used but paid through dedicated CBIC – GST integrated portal.
Click to view / download
Instruction
Advisory on sequential filing of GSTR-1
- 21/10/2022
Advisory issued un GSTN Portal on implementation of sequential filing of GSTR 1 and GSTR 3B returns with effect from 01/11/2022
Click to view / download
Tamil Nadu - Revocation of Cancellation of Registration Application filed - 07/04/2021
GST Registration – Instructions issued clarifying the period of limitation for deciding the application filed for revocation of cancellation of Registration as per Supreme court’s Order on Suo Motto Writ Petition.
Click to view / download
Circular
Date : 31/10/2022
Press Release issued on 04/10/2022
By this press release it has been clarified that though the time limit for availing ITC has been extended upto 30th November of the next Financial Year, since there is no extension of time limit provided for filing the monthly return or quarterly return or statement for the quarter ending September, the time limit for availing ITC is upto filing of October GSTR 3B in November or filing of the quarterly return for quarter ending September
Click to view / download
Press Release
Date : 05/10/2022
CBIC - CGST Notification issued
on 28/09/2022
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
18/2022 – Central Tax |
28/09/2022 |
Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force. |
|
2. |
19/2022 – Central Tax |
29/09/2022 |
Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. |
|
3. |
20/2022 – Central Tax |
28/09/2022 |
Seeks to rescind Notification No. 20/2018-CT dated 28 th March, 2018. |
Click to view / download
Notification
Date : 29/09/2022
CBIC - CGST Circular issued on 09/09/2022
Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd
Click to view / download
Circular
Date : 10/09/2022
CBIC - Instruction issued on 01/09/2022
Guidelines for launching of prosecution under the Central Goods & Services Tax Act, 2017.
Click to view / download
Instruction
Date : 03/09/2022
FSSAI issued Order on 27/07/2022
Food Safety and Standards Authority of India (FSSAI) issued Order with reference to GST collection for food businesses License/Registration fee/penalty
Click to view / download
Order
Date : 23/08/2022
CBIC - Instruction issued on 17/08/2022
|
S.No. |
Instruction No. |
Date |
Subject |
|
1. |
02/2022-23[GST-INV] |
17/08/2022 |
Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017. |
|
2. |
03/2022-23[GST-INV] |
17/08/2022 |
GUIDELINES ON ISSUANCE OF SUMMONS UNDER SECTION 70 OF THE CENTRAL GOODS & SERVICES TAX ACT, 2017 |
Click to view / download
Instruction
Date : 18/08/2022
SEZ Instruction issued on 12/08/2022
Guidelines providing standard operating procedure for Work from Home
(WFH) permission for implementation of Rule 43A of the Special Economic Zones
(Third amendment) Rules, 2022 - Reg.
Click to view / download
Instruction
Date : 13/08/2022
CBIC - CGST Circular issued
on 03/08/2022
|
S.No. |
Circular No. |
Date |
Subject |
|
1. |
177/09/2022-GST |
03/08/2022 |
Clarifications regarding applicable GST rates & exemptions on certain services |
|
2. |
178/10/2022-GST |
03/08/2022 |
GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law |
|
3. |
179/11/2022-GST |
03/08/2022 |
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh |
Click to view / download
Circular
Date : 04/08/2022
CBIC - CGST Notification issued on
01/08/2022
Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022.
Click to view / download
Notification
Date : 02/08/2022
CBIC - CGST Order issued on
21/07/2022
Authorisation under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017.
Click to view / download
CGST Order
Date : 25/07/2022
Concept Paper on proposed comprehensive changes in GSTR 3B.
CBIC has released Concept Paper on proposed comprehensive changes in GSTR 3B
On the recommendation of the GST Council, this is placed in public domain seeking inputs and suggestions latest by 15/09/2022
Feedback may be mailed to
gstpolicywing-cbic@gov.in.
Click to view/ download the concept paper on GSTR 3B
FAQs on GST applicability on ‘pre-packaged and labelled’ goods
CBIC issued notification No. 6/2022-Central Tax (Rate), dated the 13th of July, 2022 levying GST on certain food items like pulses, cereals, and flours when “pre-packaged and labelled”.
There are lot of queries on what is “pre-packaged and labelled”.
Tax Research Unit, Department of Revenue, Ministry of Finance has issued FAQs clarifying the meaning and scope of the expression “pre-packaged and labelled”.
Click to view /download FAQs on ‘pre-packaged and labelled’ goods
Date : 18/07/2022
CBIC - Notification issued
on 13/07/2022
Click to view / download
Notification
Date : 14/07/2022
CBIC - CGST Circular issued
on 06/07/2022
|
S.No. |
Circular No. |
Date |
Subject |
|
1. |
170/02/2022-GST |
06/07/2022 |
Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1 |
|
2. |
171/03/2022-GST |
06/07/2022 |
Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices. |
|
3. |
172/04/2022-GST |
06/07/2022 |
Clarification on various issue pertaining to GST |
|
4. |
173/05/2022-GST |
06/07/2022 |
Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification. |
|
5. |
174/06/2022-GST |
06/07/2022 |
Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A. |
|
6. |
175/07/2022-GST |
06/07/2022 |
Manner of filing refund of unutilized ITC on account of export of electricity. |
|
7. |
176/08/2022-GST |
06/07/2022 |
Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019. |
Click to view / download
Notification
Date : 07/07/2022
CBIC - CGST Notification issued
on 05/06/2022
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
09/2022 – Central Tax |
05/07/2022 |
Seeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022 |
|
2. |
10/2022 – Central Tax |
05/07/2022 |
Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 |
|
3. |
11/2022 – Central Tax |
05/07/2022 |
Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022 |
|
4. |
12/2022 – Central Tax |
05/07/2022 |
Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 |
|
5. |
13/2022 – Central Tax |
05/07/2022 |
Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act |
|
6. |
14/2022 – Central Tax |
05/07/2022 |
Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017 |
Click to view / download
Notification
Date : 06/07/2022
CBIC - Recommendations of 47th GST Council Meeting
E-Way Bill for Intra-State movement of Gold to be decided by States.
GST Council to meet on 1st August to decide on Establishment of GST Appellate Tribunal.
GoM created for the establishment of GST Tribunal, Decision on 1st August.
Online Retailers below 40 Lakhs not required GST registration for Intra-State Transactions.
Council approved Report of GoM suggesting IT reforms
GST Cess Collection will be used for Repayment of Loan till 2026.
Rate Changes on Certain Items Approved, will be Implemented from 18th July.
GST Council to meet on 1st August to decide Tax on Casinos. GoM on Rate Rationalization Extended for Three more Months.
GoM on IT Reform s: Permanent GoM to give Suggestions on GSTN
GST Compensation Cess for States shall continue.
No Decision on 28% GST on Casinos, Online Gaming: GST Council asks GoM to file Report by 15th July.
Click to view / download
Press Release
Date : 30/06/2022
CBIC - CESS Notification issued on 24/06/2022
Levy of Compensation cess in extended upto 31st March, 2026.
Click to view / download
Instruction
Date : 27/06/2022
CBIC - Instruction No. 03/2022-GST, Dated
14th
June, 2022
Procedure relating to sanction, post-audit and review of refund claims
Click to view / download
Instruction
Date : 16/06/2022
CBIC - CGST Notification issued on
07/06/2022
Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods.
Click to view / download
Notification
Date : 08/06/2022
CBIC - CGST Notification issued on
26/05/2022
Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22.
Click to view / download
Notification
CBIC - Instruction No. 01/2022-23 [GST - Investigation), Dated
25th
May, 2022
Deposit of tax during the course of
search, inspection or investigation.
Click to view / download
Instruction
Date : 27/05/2022
CBIC - CGST Notification issued on
26/05/2022
Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22.
Click to view / download
Notification
CBIC - Instruction No. 01/2022-23 [GST - Investigation), Dated
25th
May, 2022
Deposit of tax during the course of
search, inspection or investigation.
Click to view / download
Instruction
Date : 27/05/2022
CBIC - CGST Notification issued
on 17/05/2022
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
05/2022 – Central Tax |
17/05/2022 |
The Due Date for filing FORM GSTR-3B for the month of April, 2022 has been extended till 24th May, 2022. |
|
2. |
06/2022 – Central Tax |
17/05/2022 |
The due date for filing FORM PMT - 06 for the month of April, 2022 has been extended till 27th May, 2022. |
Click to view / download
Notification
Date : 18/05/2021
Press Release issued on
25/04/2022
Clarification related to the misleading reports of purported feedback sought on raising GST Rates on 143 items
Click to view / download Press
Release
Date : 25/04/2022
CBIC - Instruction No. 3/2022-Customs, Dated
23rd
April, 2022
Revised guidelines for National Risk Management Committee
(NRMC) for Customs & GST — reg
Click to view / download
Instruction
Date : 23/04/2022
CBIC - Notification issued
on 31/03/2022
|
S.No. |
Notification No. |
Date |
Subject |
|
Central Tax (Rate) |
|
1. |
01/2022-Central Tax (Rate) |
31/03/2022 |
Seeks to amend notification No. 1/2017-Central Tax (Rate). |
|
2. |
02/2022-Central Tax (Rate) |
31/03/2022 |
Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC |
|
Central Tax |
|
1. |
03/2022- Central Tax |
31/03/2022 |
Seeks to amend notification no. 10/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC |
|
2. |
04/2022- Central Tax |
31/03/2022 |
Seeks to amend notification no. 14/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC. |
Click to view / download
Notification
Date : 01/04/2022
CBIC - SOP - Scrutiny of Returns for FY 2017-18 and 2018-19
Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19 – reg.
Click to view / download
Instruction
Date : 23/03/2022
CBIC - CGST Notification issued on
24/02/2022
Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 20 Cr from 01 st April 2022.
Click to view / download
Notification
Date : 26/02/2022
CBIC - CGST Circular issued on
12/03/2022
Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017.
Click to view / download
Circular
CBIC - CGST Notification issued on
11/03/2022
Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI
under GST.
Click to view / download
Notification
Date : 14/03/2022
Haryana GST – Internal control Instructions for processing of refund claims
The Department of Excise and Taxation, Haryana, has put in place an internal control mechanism for processing of refund applications under GST. Instructions for processing of Refund application of tax amount of more than Rs 2 Crore and less than Rs.2 crores is specified.
Click to view / download Haryana Circular on processing of refund claims
Date : 18/02/2022
Restoration and Extension of Limitation by Supreme Court
The Supreme Court vide order dated 10.01.2022 in Misc. application No. 21 & 29 of 2022 ordered as follows:
 The order dated 23.03.2020 is restored and in continuation of the subsequent orders dated 08.03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings.
Consequently, the balance period of limitation remaining as on 03.10.2021, if any, shall become available with effect from 01.03.2022.
In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply.
It has been further clarified that the period from 15.03.2020 till 28.02.2022 shall also stand excluded in computing the periods prescribed under Sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.
Click to view / download - Suo Motu Order No.3 of 2020 dated 10.01.2022 - Cognizance for Extension of Limitation
GST Council Meeting – December 31, 2021
Existing GST rates in textile sector to continue beyond 1st January, 2022
The GST Council’s 46th meeting held on 31 December, 2021 has recommended -
to defer the decision to change the rates from 5% to 12% with effect from 01/01/2022 in textiles as recommended in the 45th GST Council meeting and notified vide Notification No. 14/2021-Central Tax (Rate) dated 18/11/2021. Thus, the changed / enhanced rates in relation to textile sector will not be enforced with effect from 01/01/2022.
Consequently, the existing GST rates in textile sector would continue even beyond 1st January, 2022.
However, amended rates of footwear sector (from 5% to 12%) will come into force with effect from 01/01/2022, as notified vide Notification No. 21/2021-CT (Rate) dated 31/12/2021.
Click to download / view – GST Council Meeting Press Release dated 31/12/2021
CBIC - Notification issued
on 31/12/2021
|
S.No. |
Notification No. |
Date |
Subject |
|
Central Tax (Rate) |
|
1. |
21/2021 – Central Tax (Rate) |
31/12/2021 |
Seeks to supersede notification 14/2021- CT(R) dated 18.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017. |
|
2. |
21/2021 – Central Tax (Rate) |
31/12/2021 |
Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017. |
|
Integrated Tax (Rate) |
|
1. |
21/2021 – Integrated Tax (Rate) |
31/12/2021 |
Seeks to supersede notification 15/2021- IT(R) dated 18.11.2021 and amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017. |
|
2. |
22/2021 – Integrated Tax (Rate) |
31/12/2021 |
Seeks to supersede notification 14/2021- IT(R) dated 18.11.2021 and amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017. |
|
Union Territory Tax (Rate) |
|
1. |
21/2021 – Union Territory Tax (Rate) |
31/12/2021 |
Seeks to supersede notification 14/2021- UTT(R) and amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017. |
|
2. |
22/2021 – Union Territory Tax (Rate) |
31/12/2021 |
Seeks to supersede notification 15/2021- UTT(R) and amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. |
Click to view / download
Notification
Date : 05/01/2022
CBIC - CGST Circular issued on
30/12/2021
Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli.
Click to view / download
Circular
Date : 31/12/2021
CBIC - CGST Notification issued on
29/12/2021
Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017.
Click to view / download
Notification
CBIC - Notification issued
on 28/12/2021
Click to view / download
Notification
Date : 30/12/2021
CBIC - CGST Notification issued
on 21/12/2021
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
38/2021 – Central Tax (Rate) |
21/12/2021 |
Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022. |
|
2. |
39/2021 – Central Tax (Rate) |
21/12/2021 |
Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force. |
Click to view / download
Notification
Date : 24/12/2021
CBIC - CGST Circular issued on
17/12/2021
GST on service supplied by restaurants through e-commerce operators – reg.
Click to view / download
Circular
Date : 18/12/2021
CBIC - CGST Notification issued on
01/12/2021
Seeks to make amendments (Ninth Amendment, 2021) to the CGST Rules, 2017.
Click to view / download
Notification
Date : 03/12/2021
CBIC - Notification issued
on 18/11/2021
Click to view / download
Notification
Date : 20/11/2021
CBIC - CGST Circular issued
on 17/11/2021
|
S.No. |
Circular No. |
Date |
Subject |
|
1. |
165/20/2021-GST |
17/11/2021 |
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. |
|
2. |
166/21/2021-GST |
17/11/2021 |
Circular on Clarification on refund related issues. |
Click to view / download
Notification
Date : 18/11/2021
CBIC - CGST Notification issued on
27/10/2021
Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.
Click to view / download
Notification
CBIC - IGST Notification issued on
27/10/2021
Seeks to amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017.
Click to view / download
Notification
Date : 28/10/2021
TNGST - Circular issued on
26/09/2021
TNGST Act, 2017- Standard Operating Procedure
for Faceless Refund -certain guidelines issued -
regarding
Click to view / download
Circular
Date : 02/10/2021
CBIC - CGST Circular issued
on 06/10/2021
|
S.No. |
Circular No. |
Date |
Subject |
|
1. |
163/19/2021-GST |
06/10/2021 |
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow–reg. |
|
2. |
164/20/2021-GST |
06/10/2021 |
Clarifications regarding applicable GST rates & exemptions on certain services. |
Click to view / download
Notification
Date : 07/10/2021
CBIC - CGST Notification issued
on 30/09/2021
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
06/2021 – Central Tax (Rate) |
30/09/2021 |
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 45th meeting held on 17.09.2021. |
|
2. |
07/2021 – Central Tax (Rate) |
30/09/2021 |
Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. |
|
3. |
08/2021 – Central Tax (Rate) |
30/09/2021 |
Seeks to amend notification No. 1/2017- Central Tax (Rate). |
|
4. |
09/2021 – Central Tax (Rate) |
30/09/2021 |
Seeks to amend notification No. 2/2017- Central Tax (Rate). |
|
5. |
10/2021 – Central Tax (Rate) |
30/09/2021 |
Seeks to amend notification No. 4/2017- Central Tax (Rate). |
|
6. |
11/2021 – Central Tax (Rate) |
30/09/2021 |
Seeks to amend notification No. 39/2017- Central Tax (Rate). |
|
7. |
12/2021 – Central Tax (Rate) |
30/09/2021 |
Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021. |
Click to view / download
Notification
CBIC - IGST Notification issued
on 30/09/2021
Click to view / download
Notification
CBIC - Compensation Cess Notification issued on
30/09/2021
Seeks to amend notification No. 1/2017- Compensation Cess(Rate).
Click to view / download
Compensation Cess (Rate)
Date : 01/10/2021
CBIC - CGST Circular issued on
25/09/2021
Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.
Click to view / download
Circular
Date : 27/09/2021
CBIC - CGST Notification issued
on 24/09/2021
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
35/2021 – Central Tax |
24/09/2021 |
Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. |
|
2. |
36/2021 – Central Tax |
24/09/2021 |
Seeks to amend Notification No. 03/2021 dated 23.02.2021. |
Click to view / download
Notification
Date : 25/09/2021
CBIC - CGST Circular issued
on 20/09/2021
|
S.No. |
Circular No. |
Date |
Subject |
|
1. |
161/17/2021-GST |
20/09/2021 |
Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 |
|
2. |
160/16/2021-GST |
20/09/2021 |
Clarification in respect of certain GST related issues. |
|
3. |
159/15/2021-GST |
20/09/2021 |
Clarification on doubts related to scope of “Intermediary”. |
Click to view / download
Notification
Date : 21/09/2021
Press Release issued on
17/09/2021
Recommendations of 45th GST Council Meeting.
Click to view / download Press
Release
Date : 18/09/2021
CBIC - CGST Circular issued on
06/09/2021
Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021.
Click to view / download
Circular
Date : 07/09/2021
Press Release issued on
29/08/2021
Extension of closing date of late fee amnesty scheme and time limit for filing of application for revocation of cancellation of registration under GST Act
Click to view / download Press
Release
Date : 31/08/2021
CBIC - CGST Notification issued
on 29/08/2021
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
32/2021 – Central Tax |
29/08/2021 |
Seeks to make seventh amendment (2021) to CGST Rules, 2017. |
|
2. |
33/2021 – Central Tax |
29/08/2021 |
Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021. |
|
3. |
34/2021 – Central Tax |
29/08/2021 |
Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act. |
Click to view / download
Notification
Date : 30/08/2021
Press Release issued on
03/08/2021
CGST Authorities bust input tax creadit fraud of more than RS 31,000 crore involving more than 7,200 cases in FY 2020-21
GST Authorities recover more than Rs 1,900 crore in tax evasion in FY 2021-22 (upto June 2021)
Click to view / download Press
Release - ITC fraud of more than Rs.31000
Click to view / download Press
Release - Tax recover more than Rs.1900 crore
Date : 21/08/2021
CBIC - CGST Notification issued
on 30/07/2021
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
31/2021 – Central Tax |
30/07/2021 |
Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21. |
|
2. |
30/2021 – Central Tax |
30/07/2021 |
Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores. |
|
3. |
29/2021 – Central Tax |
30/07/2021 |
Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021. |
Click to view / download
Notification
Date : 02/08/2021
CBIC - CGST Circular issued on
20/07/2021
Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.
Click to view / download
Circular
Date : 21/07/2021
CBIC - Customs Circular issued on
19/07/2021
Clarification regarding applicability of IGST on repair cost, insurance and
freight, on goods re-imported after being exported for repairs, on the
recommendations of the GST Council made in its 43rd meeting-reg.
Click to view / download
Circular
Date : 20/07/2021
CBIC - Notification issued on
30/06/2021
Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020.
Click to view / download
Notification
Date : 01/07/2021
CBIC - Circular issued on
21/06/2021
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.
Click to view / download
Circular
Date : 21/06/2021
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. |
Click to view / download
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.
Click to view / download
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.
Click to view / download
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.
Click to view / download
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.
Click to view / download
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. |
Click to view / download
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.
Click to view / download
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.
Click to view / download
Notification
Date : 03/05/2021
CBIC - Notification issued on
27/04/2021
Seeks to make second amendment (2021) to CGST
Rules.
Click to view / download
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.
Click to view / download
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.
Click to view / download Press Release
Date :
23/03/2021
CBIC - Circular issued on
12/03/2021
seeks to clarify certain refund related issues
Click to view / download
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.
Click to view / download
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.
Click to view / download
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.
Click to view / download
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.
Click to view / download
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.
Click to view / download
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.
Click to view / download
Notification
Date :
15/01/2021
CBIC - Notification issued on
01/01/2021
Seeks to make amendment (2021) to CGST Rules, 2017.
Click to view / download
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.
Click to view / download
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. |
Click to view / download
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.
Click to view / download 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.
Click to view / download
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.
Click to view / download
Notification
Date : 03/12/2020
CBIC - Notification issued on
01/12/2020
Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017.
Click to view / download
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.
Click to view / download
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. |
Click to view / download
Notification
CBIC - Circular issued on
10/11/2020
provisions relating to Quarterly Return Monthly Payment Scheme.
Click to view / download
Circular
Date :
12/11/2020
CBIC - Customs Circular issued on
03/11/2020
Schemes for Rebate of State Levies (RoSL).
Click to view / download
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.
Click to view / download
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. |
Click to view / download
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
Click to view / download Circular
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.
Click to view / download
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 |
Click to view / download
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. |
Click to view / download
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.
Click to view / download
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
Click to view / download
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.
Click to view / download
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.
Click to view / download Instruction
CBIC - CGST Notification issued on
20/08/2020
Seeks to make Tenth amendment (2020) to CGST Rules.
Click to view / download
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.
Click to view / download
- 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
Click to view / download
Notification
Date :
14/07/2020
CBIC - CGST Notification issued
on 01/07/2020
Seeks to make eighth amendment
(2020) to CGST Rules.
Click to view / download
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.
Click to view / download
Notification
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 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. |
Click to view / download Notification
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. |
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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 |
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CBIC - CGST Circular issued on 20/03/2020
To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.
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CBIC - CGST Notification issued on 16/03/2020
Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C"
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Date : 20/03/2020
|
