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Referencer Library - Latest Documents - Last 90 Days

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

1. 

Extends the time limit for furnishing the return by a registered person required to deduct tax at source under the provisions of section 51 of the CGST Act in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 of the Act read with rule 66 of the Central Goods and Services Tax Rules, 2017 for the month of March, 2019 till the 12th day of April, 2019.
[CGST Notifications: F.No. 20/06/16/2018-GST (Pt. II); Dated 10.04.2019]
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2. 

Amends the notification No. 44/2018-Central Tax, dated the 10th September, 2018 [G.S.R. 855(E)].
[CGST Notifications: F.No. 20/06/16/2018-GST (Pt. II); Dated 10.04.2019]
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3. 

Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019-CT(R) dt 07.03.2019.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST (Pt. I); Dated 05.04.2019]
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4. 

Amends notification No. 02/2019-Union Territory Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. 354/25/2019-TRU; Dated 29.03.2019]
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5. 

Amends notification No. 1/2017-Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
[UTGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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6. 

Notifies certain services to be taxed under RCM under section 7(4) of UTGST Act as recommended by Goods and Services Tax Council for real estate sector.
[UTGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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7. 

Notifies certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
[UTGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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8. 

Amends notification No. 13/2017-Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.
[UTGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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9. 

Amends notification No. 12/2017-Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
[UTGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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10. 

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 for real estate sector.
[UTGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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11. 

To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017.
[UGST Orders: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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12. 

Amends notification No. 1/2017-Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
[IGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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13. 

Notifies certain services to be taxed under RCM under section 5(4) of IGST Act as recommended by Goods and Services Tax Council for real estate sector.
[IGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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14. 

Notifies certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
[IGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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15. 

Amends notification No. 10/2017-Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.
[IGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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16. 

Amends 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.
[IGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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17. 

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 for real estate sector.
[IGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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18. 

Amends notification No. 02/2019-Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019-Central Tax (Rate).
[CGST Rate Notifications: F.No. 354/25/2019-TRU; Dated 29.03.2019]
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19. 

Amends notification No. 1/2017-Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
[CGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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20. 

Notifies certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector.
[CGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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21. 

Notifies certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
[CGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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22. 

Amends notification No. 13/2017-Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.
[CGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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23. 

Amends notification No. 12/2017-Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
[CGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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24. 

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 for real estate sector.
[CGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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25. 

To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017.
[CGST Orders: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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26. 

The Second Amendment (2019) to CGST Rules.
[CGST Notifications: F.No. 20/06/17/2018-GST; Dated 29.03.2019]
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27. 

Extends the due date for furnishing of FORM GST ITC-04 for the period July 2017 to March 2019 till 30th June 2019.
[CGST Notifications: F.No. 20/06/12/2018-GST; Dated 28.03.2019]
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28. 

Clarifies issues in respect of transfer of input tax credit in case of death of sole proprietor.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST; Dated 28.03.2019]
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29. 

Clarifies verification for grant of new registration.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST; Dated 28.03.2019]
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30. 

Clarifies certain refund related issues under GST.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST; Dated 28.03.2019]
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31. 

Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017.
[CGST Orders: F.No. CBEC-20/16/15/2018-GST; Dated 12.03.2019]
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32. 

Removes difficulty in implementation of Notification No. 2/2019- Central Tax (Rate).
[CGST Orders: F.No. 354/25/2019-TRU; Dated 08.03.2019]
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33. 

Removes difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate).
[UGST Orders: F.No. 354/25/2019-TRU; Dated 08.03.2019]
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34. 

Gives composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs.
[CGST Rate Notifications: F.No. 354/25/2019-TRU; Dated 08.03.2019]
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35. 

Clarifies nature of supply of Priority Sector Lending Certificates (PSLC).
[CGST Circulars: F.No. 354/124/2018-TRU; Dated 08.03.2019]
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36. 

Supersedes notification No. 08/2017-Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores.
[CGST Notifications: F.No. 20/06/16/2018-GST (Pt. II); Dated 07.03.2019]
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37. 

Prescribes the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 07.03.2019]
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38. 

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 of April, May and June, 2019.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 07.03.2019]
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39. 

Prescribes the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 07.03.2019]
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40. 

Gives composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs
[UTGST Rate Notifications: F.No. 354/25/2019-TRU; Dated 07.03.2019]
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41. 

Exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.
[UTGST Notifications: F.No. 354/25/2019-TRU; Dated 07.03.2019]
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42. 

Circular clarifying various doubts related to treatment of sales promotion scheme under GST.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST; Dated 07.03.2019]
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43. 

Gives exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.
[CGST Notifications: F.No. 354/25/2019-TRU; Dated 07.03.2019]
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44. 

Extends the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States.
[CGST Notifications: F.No. 20/06/16/2018-GST (Pt. II); Dated 20.02.2019]
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45. 

Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST; Dated 18.02.2019]
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46. 

Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter-State supply.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST; Dated 18.02.2019]
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47. 

Mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST; Dated 18.02.2019]
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48. 

Extends the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019.
[CGST Notifications: F.No. 20/06/17/2018-GST (Pt.I); Dated 08.02.2019]
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49. 

Rescinds 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.
[IGST Rate Notifications: F.No. 354/221/2017-TRU; Dated 04.02.2019]
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50. 

Amends Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR – 8 for the months of October, 2018 to December, 2018 till 07.02.2019.
[CGST Orders: F.No. 20/06/17/2018-GST; Dated 01.02.2019]
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51. 

Amends the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
[IGST Circulars: F.No. 20/16/04/2018-GST; Dated 01.02.2019]
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52. 

Amends the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
[CGST Circulars: F.No. 20/16/04/2018-GST; Dated 01.02.2019]
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53. 

Supersedes Removal of Difficulties Order No. 1/2017 - Central Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019.
[CGST Orders: F.No. 20/06/16/2018-GST (Pt.II); Dated 01.02.2019]
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54. 

Supersedes Removal of Difficulties Order No. 1/2017 - Union Territory Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019.
[UGST Orders: F.No. 20/06/16/2018-GST (Pt.II); Dated 01.02.2019]
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55. 

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases.
[CGST Orders: F.No. CBEC-20/06/17/2018-GST; Dated 31.01.2019]
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56. 

Extends the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019.
[CGST Notifications: F.No. 20/06/17/2018-GST (Pt.II); Dated 31.01.2019]
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57. 

Amends notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts.
[CGST Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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58. 

Brings into force the UTGST (Amendment) Act, 2018.
[UTGST Notifications: F.No. S.31011/9/2018-ST-I-DoR (Pt.I); Dated 29.01.2019]
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59. 

Rescinds notification No. 32/2017-Central Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts.
[IGST Rate Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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60. 

Amends notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017.
[CGST Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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61. 

Amends notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals).
[CGST Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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62. 

Amends notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts.
[IGST Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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63. 

Amends notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017.
[IGST Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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64. 

Amends the CGST Rules, 2017.
[CGST Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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65. 

Brings into force the GST (Compensation to States) Amendment Act, 2018.
[C Cess Notifications: F.No. S.31011/10/2018-ST-II-DoR; Dated 29.01.2019]
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66. 

Brings into force the CGST (Amendment) Act, 2018.
[CGST Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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67. 

Brings into force the IGST (Amendment) Act, 2018.
[IGST Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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68. 

Rescinds notification No. 8/2017-Central Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts.
[CGST Rate Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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69. 

Rescinds notification No. 8/2017-Union Territory Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts.
[UTGST Rate Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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