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

1. 

Clarifications of certain issues under GST.
[CGST Circulars: F.No. CBEC/20/16/03/2017-GST; Dated 14.06.2018]
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2. 

Notifies the goods or the class of goods mentioned in the Schedule, which shall, as soon as may be after its seizure under sub-section (2) of section 67 of the Act, be disposed of by the proper officer, having regard to the perishable or hazardous nature, depreciation in value with the passage of time, constraints of storage space.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.)]; Dated 13.06.2018]
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3. 

The Central Goods and Services Tax (Fifth Amendment) Rules, 2018.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.)]; Dated 13.06.2018]
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4. 

Clarifications of certain issues under GST.
[CGST Circulars: F.No. CBEC-20/16/03/2017-GST; Dated 08.06.2018]
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5. 

Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips.
[CGST Circulars: F.No. 354/149/2017–TRU; Dated 06.06.2018]
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6. 

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 June, 2018, till the 31st day of July, 2018.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 31.05.2018]
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7. 

Clarifications on refund related issues.
[CGST Circulars: F.No. CBEC/20/16/4/2018-GST; Dated 30.05.2018]
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8. 

Further amends the notification No.4/2017-Union Territory Tax (Rate)Rate), dated the 28th June, 2017 [G.S.R. 713(E)].
[UTGST Rate Notifications: F.No. 354/124/2018-TRU; Dated 28.05.2018]
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9. 

Further amends the notification No.4/2017-Integrated Tax (Rate), dated the 28th June, 2017 [G.S.R. 669(E)].
[IGST Rate Notifications: F.No. 354/124/2018-TRU; Dated 28.05.2018]
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10. 

Further amends the notification No.4/2017-Central Tax (Rate), dated the 28th June, 2017 [G.S.R. 676(E)].
[CGST Rate Notifications: F.No. 354/124/2018-TRU; Dated 28.05.2018]
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11. 

Notifies the National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, Government of India, as the authority to conduct the examination as per the said sub-rule (3) of rule 83 of the Central Goods and Services Tax Rules, 2017.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 28.05.2018]
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12. 

Applicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a customs bonded warehouse.
[IGST Circulars: F.No. CBEC/20/16/03/2017-GST; Dated 25.05.2018]
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13. 

Rescinds the notification number G.S.R. 319(E) dated the 31st March, 2018, with effect from the 25th day of May, 2018.
[UTGST Notifications: F.No. 31011/25/2017-ST-I-DoR; Dated 21.05.2018]
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14. 

Rescinds the notification number G.S.R. 315(E) dated the 31st March, 2018, with effect from the 25th day of May, 2018.
[UTGST Notifications: F.No. 31011/25/2017-ST-I-DoR; Dated 21.05.2018]
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15. 

Rescinds the notification number G.S.R. 318(E) dated the 31st March, 2018, with effect from the 25th day of May, 2018.
[UTGST Notifications: F.No. 31011/25/2017-ST-I-DoR; Dated 18.05.2018]
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16. 

Rescinds the notification number G.S.R. 317(E) dated the 31st March, 2018, with effect from the 25th day of May, 2018.
[UTGST Notifications: F.No. 31011/25/2017-ST-I-DoR; Dated 18.05.2018]
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17. 

Amends the notification No. 16/2018-Central Tax, dated the 23rd March, 2018 [G.S.R. 268(E)].
[CGST Notifications: F.No. 349/58/2017-GST(Pt.II); Dated 18.05.2018]
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18. 

Rescinds the notification number G.S.R. 316(E) dated the 31st March, 2018, with effect from the 25th day of May, 2018.
[UTGST Notifications: F.No. 31011/25/2017-ST-I-DoR; Dated 18.05.2018]
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19. 

Waives the late fee payable under section 47 of the said Act for failure to furnish the return in FORM GSTR-3B by the due date for each of the months from October, 2017 to April, 2018, for the class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27th day of December, 2017.
[CGST Notifications: F.No. 349/58/2017- GST (Pt.); Dated 14.05.2018]
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20. 

Issue related to taxability of ‘tenancy rights’ under GST.
[CGST Circulars: F.No. 341/28/2017-TRU; Dated 02.05.2018]
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21. 

The Central Goods and Services Tax (Fourth Amendment) Rules, 2018.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 18.04.2018]
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22. 

Queries regarding processing of refund applications for UIN agencies.
[CGST Circulars: F.No. 349/48/2017-GST; Dated 13.04.2018]
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23. 

Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
[CGST Circulars: F.No. 20/16/03/2017-GST; Dated 13.04.2018]
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24. 

Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
[CGST Circulars: F.No. 20/16/03/2017-GST; Dated 13.04.2018]
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25. 

Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports.
[CGST Circulars: F.No. 349/82/2017-GST; Dated 06.04.2018]
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26. 

Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal.
[CGST Circulars: F.No. 267/7/2018-CX.8; Dated 03.04.2018]
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27. 

Notification regarding E-way Bill in Union Territory of Lakshadweep.
[UTGST Notifications: F.No. S.31011/25/2017-ST-I-DoR; Dated 31.03.2018]
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28. 

Notification regarding E-way Bill in Union Territory of Daman and Diu.
[UTGST Notifications: F.No. S.31011/25/2017-ST-I-DoR; Dated 31.03.2018]
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29. 

Notification regarding E-way Bill in Union Territory of Dadra and Nagar Haveli.
[UTGST Notifications: F.No. S.31011/25/2017-ST-I-DoR; Dated 31.03.2018]
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30. 

Notification regarding E-way Bill in Union Territory of Chandigarh.
[UTGST Notifications: F.No. S.31011/25/2017-ST-I-DoR; Dated 31.03.2018]
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31. 

Notification regarding E-way Bill in Union Territory of Andaman and Nicobar Islands.
[UTGST Notifications: F.No. S.31011/25/2017-ST-I-DoR; Dated 31.03.2018]
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32. 

Incidence of GST on providing catering services in train.
[CGST Orders: F.No. 354/03/2018-TRU; Dated 31.03.2018]
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33. 

Extends the period for furnishing the statement in FORM GST TRAN-2 under sub-clause (iii) of clause (b) of sub-rule (4) of rule 117 of the Central Goods and Services Tax Rules, 2017 till the 30th day of June, 2018.
[CGST Orders: F.No. -; Dated 28.03.2018]
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34. 

Notifies Consulate or Embassy of foreign countries as the specified persons as the class of persons who shall make an application for refund of tax paid by it on inward supplies of goods or services or both, to the jurisdictional tax authority, in such form and manner as specified, before the expiry of eighteen months from the last date of the quarter in which such supply was received.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 28.03.2018]
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35. 

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 April, 2018, till the 31st day of May, 2018.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 28.03.2018]
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36. 

Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37 of the Act for the months as specified in the Table, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, till the time period as specified in the corresponding entry the said Table.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 28.03.2018]
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37. 

Notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned for furnishing the details of outward supply of goods or services or both.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 28.03.2018]
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38. 

Clarification on issues related to Job Work.
[CGST Circulars: F.No. 20/16/03/2017-GST; Dated 26.03.2018]
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