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Referencer Library - Latest Documents - Last 90 Days

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

1. 

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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2. 

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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3. 

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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4. 

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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5. 

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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6. 

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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7. 

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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8. 

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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9. 

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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10. 

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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11. 

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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12. 

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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13. 

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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14. 

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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15. 

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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16. 

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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17. 

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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18. 

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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19. 

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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20. 

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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21. 

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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22. 

Levy of GST on Priority Sector Lending Certificate.
[CGST Circulars: F.No. 354/124/2018-TRU; Dated 12.09.2018]
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23. 

The Central Goods and Services Tax (Ninth Amendment) Rules, 2018.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 10.09.2018]
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24. 

Extends the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018-CT].
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 10.09.2018]
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25. 

Extends the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018-CT]
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 10.09.2018]
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26. 

Extends the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017-CT].
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 10.09.2018]
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27. 

Extends the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 10.09.2018]
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28. 

Extends the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 10.09.2018]
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29. 

Extends the time limit for making the declaration in FORM GST ITC-01 of the said rules, by registered persons who have filed the application in FORM GST-CMP-04 of the said rules between the 2nd day of March, 2018 and the 31st day of March, 2018, for a period of thirty days.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 04.09.2018]
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30. 

Waives the late fee paid under section 47 of the said Act, by the specified classes of taxpayers.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 04.09.2018]
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31. 

Extends the time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the period from July, 2017 to June, 2018 till the 30th day of September, 2018.
[CGST Notifications: F.No. 349/58/2017- GST (Pt.); Dated 04.09.2018]
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32. 

The Central Goods and Services Tax (Eighth Amendment) Rules, 2018.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 04.09.2018]
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33. 

E-way bill in case of storing of goods in godown of transporter.
[CGST Circulars: F.No. CBEC-20/13/01/2018-GST; Dated 04.09.2018]
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34. 

Processing of refund applications filed by Canteen Stores Department (CSD).
[CGST Circulars: F.No. CBEC-20/16/10/2018-GST (CBEC); Dated 04.09.2018]
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35. 

Clarification on refund related issues.
[CGST Circulars: F.No. 349/21/2016-GST; Dated 04.09.2018]
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36. 

Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.
[CGST Circulars: F.No. CBEC-20/16/4/2018-GST; Dated 04.09.2018]
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37. 

Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.
[CGST Circulars: F.No. CBEC-20/16/4/2018-GST; Dated 04.09.2018]
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38. 

The Central Goods and Services Tax (Amendment) Act, 2018.
[Acts - GST: F.No. ; Dated 30.08.2018]
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39. 

The Goods and Services Tax (Compensation to States) Amendment Act, 2018.
[Acts - GST: F.No. ; Dated 30.08.2018]
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40. 

The Integrated Goods and Services Tax (Amendment) Act, 2018.
[Acts - GST: F.No. ; Dated 30.08.2018]
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41. 

The Union Territory Goods and Services Tax (Amendment) Act, 2018.
[Acts - GST: F.No. ; Dated 30.08.2018]
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42. 

Prescribes the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers in Kerala, Kodagu and Mahe for the quarter July, 2018 to September, 2018.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 24.08.2018]
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43. 

Prescribes the due dates for furnishing of FORM GSTR-1 for those taxpayers in Kerala, Kodagu and Mahe for the months of July, 2018 and August, 2018.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 24.08.2018]
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44. 

Extends the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 24.08.2018]
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45. 

Clarification regarding removal of restriction of refund of accumulated ITC on fabrics.
[CGST Circulars: F.No. 354/290/2018-TRU; Dated 24.08.2018]
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46. 

Extends the due date for filing of FORM GSTR-3B for the month of July, 2018.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 21.08.2018]
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47. 

Constitution of Standing Committee under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017.
[CGST Orders: F.No. CBEC-20/05/01/2018-GST; Dated 16.08.2018]
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48. 

Prescribes the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 10.08.2018]
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49. 

Prescribes the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 10.08.2018]
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50. 

Prescribes the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 10.08.2018]
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51. 

Taxability of services provided by Industrial Training Institutes (ITI).
[CGST Circulars: F.No. 354/159/2018-TRU; Dated 10.08.2018]
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52. 

Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate.
[CGST Circulars: F.No. 354/255/2018-TRU (Part-2); Dated 09.08.2018]
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53. 

Clarification regarding applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products.
[CGST Circulars: F.No. 354/255/2018-TRU (Part-2); Dated 09.08.2018]
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54. 

Clarification regarding applicability of GST on various goods and services.
[CGST Circulars: F.No. 354/255/2018-TRU (Part-2); Dated 09.08.2018]
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55. 

Exempts payment of tax under section 7(4) of the UT GST Act, 2017 till 30.09.2019.
[UTGST Rate Notifications: F.No. 349/58/2017-GST (Pt.); Dated 06.08.2018]
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56. 

Exempts payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019.
[IGST Rate Notifications: F.No. 349/58/2017-GST (Pt.); Dated 06.08.2018]
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57. 

Lays down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 06.08.2018]
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58. 

Exempts payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019.
[CGST Rate Notifications: F.No. 349/58/2017-GST (Pt.); Dated 06.08.2018]
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59. 

Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM).
[CGST Circulars: F.No. 354/220/2018-TRU; Dated 31.07.2018]
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60. 

Withdrawal of Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–Central Tax dated 31.03.2018.
[CGST Circulars: F.No. 354/03/2018-TRU; Dated 31.07.2018]
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61. 

Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 under sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017, for the months of July, 2017 to August, 2018 till the 30th day of September, 2018.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 30.07.2018]
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62. 

Prescribes concessional UTGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.
[UTGST Rate Notifications: F.No. 354/255/2018-TRU; Dated 26.07.2018]
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63. 

Amends Notification 05/2017-Union Territory Tax (Rate) dated 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.
[UTGST Rate Notifications: F.No. 354/255/2018-TRU; Dated 26.07.2018]
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64. 

Amends Notification 02/2017-Union Territory Tax (Rate) dated 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.
[UTGST Rate Notifications: F.No. 354/255/2018-TRU; Dated 26.07.2018]
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65. 

Amends Notification 01/2017-Union Territory Tax (Rate) dated 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.
[UTGST Rate Notifications: F.No. 354/255/2018-TRU; Dated 26.07.2018]
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66. 

Inserts explanation in an item in notification No. 11/2017–Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017.
[UTGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 26.07.2018]
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67. 

Amends notification No. 14/2017-Union Territory Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.
[UTGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 26.07.2018]
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68. 

Amends notification No. 13/2017-Union Territory Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).
[UTGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 26.07.2018]
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69. 

Amends notification No. 12/2017-Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
[UTGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 26.07.2018]
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70. 

Amends notification No. 11/2017-Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
[UTGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 26.07.2018]
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71. 

Prescribes concessional IGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.
[IGST Rate Notifications: F.No. 354/255/2018-TRU; Dated 26.07.2018]
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72. 

Amends Notification 05/2017-Integrated Tax (Rate) dated 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.
[IGST Rate Notifications: F.No. 354/255/2018-TRU; Dated 26.07.2018]
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73. 

Amends Notification 02/2017-Integrated Tax (Rate) dated 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.
[IGST Rate Notifications: F.No. 354/255/2018-TRU; Dated 26.07.2018]
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74. 

Amends Notification 01/2017-Integrated Tax (Rate) dated 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.
[IGST Rate Notifications: F.No. 354/255/2018-TRU; Dated 26.07.2018]
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75. 

Inserts explanation in an item in notification No. 8/2017–Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017.
[IGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 26.07.2018]
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76. 

Amends notification No. 11/2017-Integrated Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.
[IGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 26.07.2018]
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77. 

Amends notification No. 10/2017-Integrated Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).
[IGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 26.07.2018]
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78. 

Amends notification No. 9/2017-Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
[IGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 26.07.2018]
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79. 

Amends notification No. 8/2017-Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
[IGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 26.07.2018]
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80. 

Prescribes concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.
[CGST Rate Notifications: F.No. 354/255/2018-TRU; Dated 26.07.2018]
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81. 

Amends Notification No 05/2017-Central Tax (Rate) dated 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.
[CGST Rate Notifications: F.No. 354/255/2018-TRU; Dated 26.07.2018]
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82. 

Amends Notification No. 02/2017-Central Tax (Rate) dated 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.
[CGST Rate Notifications: F.No. 354/255/2018-TRU; Dated 26.07.2018]
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83. 

Amends Notification No. 01/2017-Central Tax (Rate) dated 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.
[CGST Rate Notifications: F.No. 354/255/2018-TRU; Dated 26.07.2018]
read more »

84. 

Inserts explanation in an item in notification No. 11/2017-Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
[CGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 26.07.2018]
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85. 

Amends notification No. 14/2017-Central Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.
[CGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 26.07.2018]
read more »

86. 

Amends notification No. 13/2017-Central Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).
[CGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 26.07.2018]
read more »

87. 

Amends notification No. 12/2017-Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
[CGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 26.07.2018]
read more »

88. 

Amends notification No. 11/2017-Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
[CGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 26.07.2018]
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89. 

Amends Notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.
[C Cess Rate Notifications: F.No. 354/255/2018-TRU; Dated 26.07.2018]
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