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Referencer Library - Latest Documents - Last 90 Days

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

1. 

Extends the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.
[CGST Notifications: F.No. 20/06/07/2019-GST (Pt. II); Dated 10.01.2020]
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2. 

Brings into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017.
[IGST Notifications: F.No. 20/06/09/2019-GST; Dated 01.01.2020]
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3. 

Amends the transition plan for the UTs of J&K and Ladakh.
[CGST Notifications: F.No. 20/06/07/2019-GST (Pt. II); Dated 01.01.2020]
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4. 

Amends the CGST Rules.
[CGST Notifications: F.No. 20/06/07/2019-GST (Pt. II); Dated 01.01.2020]
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5. 

Brings into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 01.01.2020]
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6. 

Amends notification No. 13/ 2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.
[UTGST Rate Notifications: F.No. 354/204/2019-TRU; Dated 31.12.2019]
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7. 

Amends notification No. 10/ 2017- Integrated Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.
[IGST Rate Notifications: F.No. 354/204/2019-TRU; Dated 31.12.2019]
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8. 

Amends notification No. 13/ 2017-Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.
[CGST Rate Notifications: F.No. 354/204/2019-TRU; Dated 31.12.2019]
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9. 

Amends notification No. 12/ 2017-Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
[CGST Rate Notifications: F.No. 354/204/2019-TRU; Dated 31.12.2019]
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10. 

Reverse Charge Mechanism (RCM) on renting of motor vehicles.
[CGST Circulars: F.No. 354/189/2019-TRU; Dated 31.12.2019]
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11. 

Amends notification No. 9/ 2017-Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
[IGST Rate Notifications: F.No. 354/204/2019-TRU; Dated 31.12.2019]
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12. 

Amends notification No. 12/ 2017-Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
[UTGST Rate Notifications: F.No. 354/204/2019-TRU; Dated 31.12.2019]
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13. 

Further amend notification No. 01/2017-Union Territory Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.
[UTGST Rate Notifications: F.No. 354/201/2019-TRU; Dated 30.12.2019]
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14. 

Further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.
[CGST Rate Notifications: F.No. 354/201/2019-TRU; Dated 30.12.2019]
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15. 

Further amend notification No. 01/2017-Integrated Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.
[IGST Rate Notifications: F.No. 354/201/2019-TRU; Dated 30.12.2019]
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16. 

Extends the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31.01.2020.
[CGST Orders: F.No. 20/06/09/2019-GST; Dated 26.12.2019]
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17. 

Extends the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 26.12.2019]
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18. 

Extends the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 26.12.2019]
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19. 

Extends the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 26.12.2019]
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20. 

Carries out changes in the CGST Rules, 2017.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 26.12.2019]
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21. 

Waives late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 26.12.2019]
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22. 

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons.
[CGST Circulars: F.No. GST/INV/DIN/01/2019-20; Dated 24.12.2019]
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23. 

Extends the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019.
[CGST Notifications: F.No. CBEC/20/06/07/2019-GST(Part-I); Dated 23.12.2019]
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24. 

Standard Operating Procedure to be followed in case of non-filers of returns.
[CGST Circulars: F.No. CBEC-20/06/04/2019-GST; Dated 23.12.2019]
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25. 

Seeks to notify the class of registered person required to issue invoice having QR Code.
[CGST Notifications: F.No. 20/13/01/2019-GST; Dated 13.12.2019]
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26. 

Gives effect to the provisions of rule 46 of the CGST Rules, 2017.
[CGST Notifications: F.No. 20/13/01/2019-GST; Dated 13.12.2019]
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27. 

Notifies the class of registered person required to issue e-invoice.
[CGST Notifications: F.No. 20/13/01/2019-GST; Dated 13.12.2019]
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28. 

Notifies the common portal for the purpose of e-invoice.
[CGST Notifications: F.No. 20/13/01/2019-GST; Dated 13.12.2019]
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29. 

Amends the CGST Rules, 2017.
[CGST Notifications: F.No. 20/13/01/2019-GST; Dated 13.12.2019]
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30. 

Extends the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 12.12.2019]
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31. 

Extends 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.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 12.12.2019]
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32. 

Extends 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 October, 2019.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 12.12.2019]
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33. 

Extends 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 month of October, 2019.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 12.12.2019]
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34. 

Extends 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.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 12.12.2019]
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35. 

Withdrawal of Circular No. 107/26/2019-GST dated 18.07.2019.
[CGST Circulars: F.No. CBEC-20/06/03/2019-GST; Dated 04.12.2019]
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36. 

Removal of Difficulties Order to extend the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal.
[CGST Orders: F.No. 20/06/07/2019-GST; Dated 03.12.2019]
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37. 

Notifies the transition plan with respect to J&K reorganization w.e.f. 31.10.2019.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 26.11.2019]
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38. 

Extends the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 26.11.2019]
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39. 

Extends 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.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 26.11.2019]
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40. 

Extends 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 October, 2019.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 26.11.2019]
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41. 

Extends 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 month of October, 2019.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 26.11.2019]
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42. 

Extends 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.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 26.11.2019]
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43. 

Further amends the notification No.11/2017-Union Territory Tax (Rate), dated the 28th June, 2017 [G.S.R. 702(E)].
[UTGST Rate Notifications: F.No. 354/150/2019-TRU; Dated 22.11.2019]
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44. 

Further amends the notification No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017 [G.S.R. 683(E)].
[IGST Rate Notifications: F.No. 354/150/2019-TRU; Dated 22.11.2019]
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45. 

Further amends the notification No.11/2017-Central Tax (Rate), dated the 28th June, 2017 [G.S.R. 690(E)].
[CGST Rate Notifications: F.No. 354/150/2019-TRU; Dated 22.11.2019]
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46. 

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.
[CGST Circulars: F.No. 354/150/2019-TRU; Dated 22.11.2019]
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47. 

Fully electronic refund process through FORM GST RFD-01 and single disbursement.
[CGST Circulars: F.No. CBEC-20/16/04/18-GST; Dated 18.11.2019]
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48. 

Clarification regarding optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019
[CGST Circulars: F.No. CBEC-20/16/04/18-GST; Dated 18.11.2019]
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49. 

Extends the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31st December, 2019 and for FY 2018-19 till 31st March, 2020.
[CGST Orders: F.No. 20/06/17/2019-GST; Dated 14.11.2019]
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50. 

Seventh amendment (2019) in the CGST Rules, 2017. [Simplification of the Annual Return / Reconciliation Statement].
[CGST Notifications: F.No. 20/01/02/2019-GST; Dated 14.11.2019]
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51. 

Extends 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.
[CGST Notifications: F.No. 20/06/08/2019-GST; Dated 14.11.2019]
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52. 

Extends 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.
[CGST Notifications: F.No. 20/06/08/2019-GST; Dated 14.11.2019]
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53. 

Extends 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.
[CGST Notifications: F.No. 20/06/08/2019-GST; Dated 14.11.2019]
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54. 

Extends 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.
[CGST Notifications: F.No. 20/06/08/2019-GST; Dated 14.11.2019]
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55. 

Restriction in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.
[CGST Circulars: F.No. CBEC-20/06/14/2019-GST; Dated 11.11.2019]
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56. 

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons.
[CGST Circulars: F.No. GST/INV/DIN/01/2019-20; Dated 05.11.2019]
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57. 

Amends notification no. 2/2017-Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh.
[CGST Notifications: F.No. 20/06/17/2018 -GST(Pt.I); Dated 31.10.2019]
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58. 

Extends the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019.
[CGST Notifications: F.No. 20/06/07/2019-GST; Dated 24.10.2019]
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