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Referencer Library - Latest Documents - Last 90 Days

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

1. 

Exempts the hiring of Electric buses by local authorities from GST.
[UTGST Rate Notifications: F.No. 54/47/2018-TRU; Dated 31.07.2019]
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2. 

Reduces the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.
[UTGST Rate Notifications: F.No. 354/47/2018-TRU; Dated 31.07.2019]
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3. 

Exempts the hiring of Electric buses by local authorities from GST.
[IGST Rate Notifications: F.No. 54/47/2018-TRU; Dated 31.07.2019]
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4. 

Reduces the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.
[IGST Rate Notifications: F.No. 354/47/2018-TRU; Dated 31.07.2019]
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5. 

Exempts the hiring of Electric buses by local authorities from GST.
[CGST Rate Notifications: F.No. 54/47/2018-TRU; Dated 31.07.2019]
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6. 

Reduces the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.
[CGST Rate Notifications: F.No. 354/47/2018-TRU; Dated 31.07.2019]
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7. 

Extends the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019.
[CGST Notifications: F.No. 20/06/16/2018-GST (Pt. I); Dated 29.07.2019]
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8. 

Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
[CGST Circulars: F.No. 332/04/2017-TRU; Dated 22.07.2019]
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9. 

Extends the last date for furnishing FORM GST CMP-08.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 18.07.2019]
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10. 

Amends the CGST Rules, 2017.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 18.07.2019]
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11. 

Clarifies issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.
[CGST Circulars: F.No. CBEC-20/06/03/2019-GST ; Dated 18.07.2019]
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12. 

Clarifies various doubts related to supply of Information Technology enabled Services (ITeS services).
[CGST Circulars: F.No. CBEC-20/06/03/2019-GST ; Dated 18.07.2019]
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13. 

Specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund of applicable union territory tax paid on inward supply of such goods, subject to the conditions specified in rule 95A of the Central Goods and Services Tax Rules, 2017.
[UTGST Rate Notifications: F.No. 354/90/2019-TRU; Dated 29.06.2019]
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14. 

Exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist, from the whole of the integrated tax leviable thereon under section 5 of the Integrated Goods and Services Tax Act, 2017.
[IGST Rate Notifications: F.No. 354/90/2019-TRU; Dated 29.06.2019]
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15. 

Specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund of applicable integrated tax paid on inward supply of such goods, subject to the conditions specified in rule 95A of the Central Goods and Services Tax Rules, 2017.
[IGST Rate Notifications: F.No. 354/90/2019-TRU; Dated 29.06.2019]
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16. 

Exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist, from the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services tax (Compensation to States) Act.
[C Cess Rate Notifications: F.No. 354/90/2019-TRU; Dated 29.06.2019]
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17. 

Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST; Dated 29.06.2019]
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18. 

Specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund of applicable central tax paid on inward supply of such goods, subject to the conditions specified in rule 95A of the Central Goods and Services Tax Rules, 2017.
[CGST Rate Notifications: F.No. 354/90/2019-TRU; Dated 29.06.2019]
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19. 

The Central Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019.
[CGST Orders: F.No. 20/06/17/2018-GST; Dated 28.06.2019]
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20. 

Extends the time limit for furnishing the declaration in FORM GST ITC-04 of the said rules, in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2017 to June, 2019 till the 31st day of August, 2019.
[CGST Notifications: F.No. 20/06/17/2018-GST; Dated 28.06.2019]
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21. 

The Central Goods and Services Tax (Fourth Amendment) Rules, 2019.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 28.06.2019]
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22. 

Notifies the persons registered under section 24 of the said Act read with rule 14 of the Central Goods and Services Tax Rules, 2017, supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person as the class of registered persons who shall follow the special procedure as mentioned below.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 28.06.2019]
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23. 

Specifies that the return in FORM GSTR-3B of the said rules for each of the months from July, 2019 to September, 2019 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 28.06.2019]
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24. 

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST; Dated 28.06.2019]
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25. 

Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST; Dated 28.06.2019]
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26. 

Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, 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, for each of the months from July, 2019 to September, 2019 till the eleventh day of the month succeeding such month.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 28.06.2019]
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27. 

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 below for furnishing the details of outward supply of goods or services or both.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 28.06.2019]
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28. 

Clarification regarding determination of place of supply in certain cases.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST; Dated 28.06.2019]
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29. 

Clarification regarding applicability of GST on additional / penal interest.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST; Dated 28.06.2019]
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30. 

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 said Act in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017 for the months of October, 2018 to July, 2019 till the 31st day of August, 2019.
[CGST Notifications: F.No. 20/06/16/2018-GST (Pt. I); Dated 28.06.2019]
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31. 

Extends the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019.
[CGST Notifications: F.No. 20/06/16/2018-GST (Pt. II); Dated 21.06.2019]
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