GST Notification & Circulars


Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange - reg.

 Notification No#106/2019     29 June 2019

CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 29th June, 2019 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners o..

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Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.

 Notification No#11/2019-Union Territory tax(rate)     29 June 2019

[To be published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary] Government of India Ministry of Finance (Department of Revenue) Notification No. 11/2019 – Union Territory Tax (Rate) New Delhi, the 29th June, 2019 G.S.R......(E).— In exercise o..

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Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.

 Notification No#11/2019-Central Tax (Rate)      29 June 2019

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (I) OF THE GAZETTE OF INDIA, EXTRAORDINARY] Government of India Ministry of Finance (Department of Revenue) Notification No. 11 /2019 – Central Tax (Rate)   New Delhi, the 29th June, 2019 G.S.R......(E).— In exer..

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Seeks to extend the due date of filing returns in FORM GSTR-7

 Notification No#26/2019-Central Tax      28 June 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. 26/2019 – Central Tax New Delhi, the 28th June, 2019 G.S.R..

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Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019.

 Notification No#27/2019-Central Tax      28 June 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. 27/2019 – Central Tax New Delhi, the 28th June, 2019 ..

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

 Notification No#28/2019-Central Tax      28 June 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. 28/2019 – Central Tax New Delhi, the 28th June, 2019 ..

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Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019.

 Notification No#29/2019-Central Tax      28 June 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. 29/2019 – Central Tax New Delhi, the 28th June, 2019 ..

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Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.

 Notification No#105/2019     28 June 2019

Circular No. 105/24/2019-GST  CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 28th June, 2019 To, The Principal Chief Commissioners / Chief Com..

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Clarification regarding applicability of GST on additional / penal interest � reg.

 Notification No#102/2019     28 June 2019

Circular No. 102/21/2019-GST F. No. CBEC- 20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 28th June, 2019 To, The Principal Chief Commis..

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Clarification regarding determination of place of supply in certain cases � reg.

 Notification No#103/2019     28 June 2019

Circular No. 103/22/2019-GST  F. No. CBEC- 20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 28th June, 2019 To, The Principal Chief ..

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