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Referencer Library - Latest Documents - Last 90 Days

CGST, IGST & UGST - Circulars, Instructions, Orders, Notifications, etc.

1. 

Extends the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018
[CGST Notifications: F.No. 20/06/17/2018-GST (Pt. I); Dated 29.11.2018]
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2. 

Extends the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.
[CGST Notifications: F.No. 20/06/17/2018-GST (Pt. I); Dated 29.11.2018]
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3. 

Extends the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.
[CGST Notifications: F.No. 20/06/17/2018-GST (Pt. I); Dated 29.11.2018]
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4. 

Extends the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu.
[CGST Notifications: F.No. 20/06/17/2018-GST (Pt. I); Dated 29.11.2018]
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5. 

Extends the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu.
[CGST Notifications: F.No. 20/06/17/2018-GST (Pt. I); Dated 29.11.2018]
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6. 

Further amends the notification No. 50/2018-Central Tax, dated the 13th September, 2018 [G.S.R 868(E)].
[CGST Notifications: F.No. CBEC/20/06/16/2018-GST; Dated 05.11.2018]
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7. 

Collection of tax at source by Tea Board of India.
[CGST Circulars: F.No. 20/16/04/2018-GST; Dated 05.11.2018]
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8. 

Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credere agent.
[CGST Circulars: F.No. 20/16/04/2018-GST; Dated 05.11.2018]
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9. 

The Central Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
[CGST Notifications: F.No. CBEC/20/06/17/2018-GST; Dated 30.10.2018]
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10. 

Circular to clarify the procedure in respect of return of time expired drugs or medicines.
[CGST Circulars: F.No. CBEC/20/16/04/2017-GST; Dated 26.10.2018]
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11. 

Extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 26.10.2018]
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12. 

Provides taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 26.10.2018]
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13. 

Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor.
[CGST Circulars: F.No. 349/94/2017-GST; Dated 26.10.2018]
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14. 

Clarification on certain issues related to refund.
[CGST Circulars: F.No. CBEC/20/16/04/2017-GST; Dated 26.10.2018]
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15. 

Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16.
[CGST Circulars: F.No. CBEC/20/16/04/2017-GST; Dated 26.10.2018]
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16. 

Exempts post audit authorities under MoD from TDS compliance.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 23.10.2018]
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17. 

Supersedes Notification No. 32/2017-Central Tax, dated 15.09.2017.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 23.10.2018]
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18. 

Supersedes Notification No. 8/2017-Integrated Tax, dated 14.09.2017.
[IGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 22.10.2018]
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19. 

Extends the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 21.10.2018]
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20. 

Amends to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10) - The Central Goods and Services Tax (Twelfth Amendment) Rules, 2018.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 09.10.2018]
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21. 

Amends the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018-Central Tax dated 04.09.2018 - The Central Goods and Services Tax (Eleventh Amendment) Rules, 2018.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 09.10.2018]
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22. 

Notifies the constitution of the Appellate Authority for Advance Ruling in the Union Territories (without legislature).
[UTGST Notifications: F.No. S-31011/21/2016-ST-I-DoR-Pt.I; Dated 08.10.2018]
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23. 

Notifies the constitution of the Authority for Advance Ruling in the Union Territories (without legislature).
[UTGST Notifications: F.No. S-31011/21/2016-ST-I-DoR-Pt.I; Dated 08.10.2018]
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24. 

Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017.
[CGST Circulars: F.No. 354/360/2018-TRU; Dated 05.10.2018]
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25. 

Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated 14.09.2018.
[CGST Circulars: F.No. S.31011/11/2018-ST-I-DoR; Dated 05.10.2018]
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26. 

Notifies the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-union territory (without legislature) taxable supplies.
[UTGST Notifications: F.No. 31011/25/2017-ST-I-DoR; Dated 28.09.2018]
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27. 

Notifies the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-union territory (without legislature) taxable supplies.
[UTGST Notifications: F.No. 31011/25/2017-ST-I-DoR; Dated 28.09.2018]
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28. 

GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts.
[CGST Circulars: F.No. 354/314/2017-TRU; Dated 26.09.2018]
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29. 

Inserts the Explanation in the notification No. 12/2017- Union Territory Tax (Rate), dated the 28th June, 2017 [G.S.R. 703(E)] for the purpose of clarifying the scope and applicability of the said notification.
[UTGST Rate Notifications: F.No. 354/300/2018-TRU; Dated 20.09.2018]
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30. 

Inserts the Explanation in the notification No. 9/2017- Integrated Tax (Rate), dated the 28th June, 2017 [G.S.R. 684(E)] for the purpose of clarifying the scope and applicability of the said notification.
[IGST Rate Notifications: F.No. 354/300/2018-TRU; Dated 20.09.2018]
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31. 

Notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of one per cent. of the net value of inter-State taxable supplies made through it by other suppliers where consideration with respect to such supplies is to be collected by the said operator.
[IGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 20.09.2018]
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32. 

Inserts the Explanation in the notification No. 12/2017- Central Tax (Rate), dated the 28th June, 2017 [G.S.R. 691(E)] for the purpose of clarifying the scope and applicability of the said notification.
[CGST Rate Notifications: F.No. 354/300/2018-TRU; Dated 20.09.2018]
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33. 

Notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half per cent. of the net value of intra-State taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the said operator.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 20.09.2018]
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34. 

Extends the period for submitting the declaration in FORM GST TRAN-1 till 31st January, 2019, for the class of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and whose cases have been recommended by the Council.
[CGST Orders: F.No. 349/58/2017-GST; Dated 17.09.2018]
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35. 

Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018.
[CGST Circulars: F.No. CBEC/20/16/03/2017-GST; Dated 14.09.2018]
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36. 

Clarification regarding processing of refund claims filed by UIN entitles.
[CGST Circulars: F.No. 349/48/2017-GST; Dated 14.09.2018]
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37. 

Guidelines for Deductions and Deposits of TDS by the DDO under GST.
[CGST Circulars: F.No. S.31011/11/2018-ST-I-DoR; Dated 14.09.2018]
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38. 

Brings section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 13.09.2018]
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39. 

Brings section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 13.09.2018]
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40. 

The Central Goods and Services Tax (Tenth Amendment) Rules, 2018.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 13.09.2018]
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41. 

Levy of GST on Priority Sector Lending Certificate.
[CGST Circulars: F.No. 354/124/2018-TRU; Dated 12.09.2018]
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