GST Notification & Circulars


Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019.

 Notification No#22/2019-Central Tax      23 April 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.22 /2019 – Central Tax New Delhi, the 23rd April, 2019..

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Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019� Central Tax (Rate), dated the 7th March, 2019

 Notification No#21/2019-Central Tax      23 April 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.21 /2019 – Central Tax New Delhi, the 23rd April, 201..

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Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.

 Notification No#99/2019     23 April 2019

Circular No. 99/18/2019-GST Page 1 of 2 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 23rd April 2019   To, ..

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Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.

 Notification No#98/2019     23 April 2019

Circular No. 98/17/2019-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 23rd April 2019 To, The Principal Ch..

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Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019).

 Notification No#19/2019-Central Tax      22 April 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. 19/2019 – Central Tax New Delhi, the 22nd April, 20..

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seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.

 Notification No#127/2019     12 April 2019

F. No. CBEC – 20/06/03/2019 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, the 4 th December, 2019     To The Pr. Chief Commissioners / Chief Commissi..

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Seeks to rescind Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees.

 Notification No#02/2019-Integrated Tax (Rate)      02 April 2019

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 2/2019- Integrated Tax (Rate) New Delhi, the 4th February, 2019 G.S.R......(E).- In exercise of the p..

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Seeks to make Second Amendment (2019) to CGST Rules.

 Notification No#16/2019-Central Tax      29 March 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. 16/2019 – Central Tax New Delhi, the 29th March, 201..

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Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.

 Notification No#03/2019-Integrated Tax (Rate)      29 March 2019

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 03/2019- Integrated Tax (Rate) New Delhi, the 29th March, 2019 G.S.R......(E).- In exercise of the pow..

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Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.

 Notification No#04/2019-Integrated Tax (Rate)      29 March 2019

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 04/2019- Integrated Tax (Rate) New Delhi, the 29th March, 2019 G.S.R......(E).- In exercise of the pow..

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