GST Notification & Circulars


Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg.

 Notification No#126/2019     22 November 2019

F. No. 354/150/2019-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit  North Block, New Delhi, Dated the 22nd November, 2019     To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ ..

Posted in GST

Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.

 Notification No#125/2019     18 November 2019

CBEC-20/16/04/18-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing   New Delhi, Dated the 18th November, 2019     To, The Principal Chief Commissioners/Chief Commissioner..

Posted in GST

Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.

 Notification No#124/2019     18 November 2019

CBEC-20/16/04/18-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 18th November, 2019     To, The Principal Chief Commissioners/Chief Commissioners/Principal..

Posted in GST

Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

 Notification No#55/2019-Central Tax      14 November 2019

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 55/2019 – Central Tax New Delhi, the 14th November,..

Posted in GST

Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]

 Notification No#56/2019-Central Tax      14 November 2019

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 56/2019 – Central Tax New Delhi, the 14th November, 2..

Posted in GST

Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019

 Notification No#52/2019-Central Tax      14 November 2019

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 52/2019 – Central Tax New Delhi, the 14th November, 2..

Posted in GST

Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019

 Notification No#53/2019-Central Tax      14 November 2019

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 53/2019 – Central Tax New Delhi, the 14th November, 2..

Posted in GST

Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

 Notification No#54/2019-Central Tax      14 November 2019

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 54/2019 – Central Tax New Delhi, the 14th November, 20..

Posted in GST

Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.

 Notification No#123/2019     11 November 2019

F. No. CBEC – 20/06/14/2019 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, the 11th November, 2019 To The Pr. Chief Commissioners / Chief Commissioners / Principal Com..

Posted in GST

Clarification on issue of GST on Airport levies.

 Notification No#115/2019     10 November 2019

Circular No. 115/34/2019-GST 1 F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 146G, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioners (..

Posted in GST