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Referencer Library - Latest Documents - Last 90 Days

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

1. 

Brings into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017.
[CGST Notifications: F.No. CBEC-20/06/09/2019-GST; Dated 16.05.2020]
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2. 

Clarifies 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'.
[CGST Circulars: F.No. CBEC-20/06/04-2020-GST; Dated 06.05.2020]
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3. 

Extends the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 05.05.2020]
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4. 

Extends the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 05.05.2020]
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5. 

Extends the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 05.05.2020]
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6. 

Amends special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 05.05.2020]
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7. 

Notifies fifth amendment (2020) to CGST Rules.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 05.05.2020]
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8. 

Gives effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017.
[CGST Notifications: F.No. CBEC-20/06/09/2019-GST; Dated 28.04.2020]
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9. 

Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued.
[CGST Circulars: F.No. CBEC-20/06/04-2020-GST; Dated 13.04.2020]
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10. 

Provides relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
[IGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 08.04.2020]
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11. 

Provides relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
[UTGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 08.04.2020]
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12. 

Extends due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 03.04.2020]
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13. 

Extends due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 03.04.2020]
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14. 

Extends due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 03.04.2020]
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15. 

Provides relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 03.04.2020]
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16. 

Provides relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 03.04.2020]
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17. 

Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19).
[CGST Circulars: F.No. CBEC-20/06/04-2020 -GST; Dated 03.04.2020]
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18. 

Provides relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 03.04.2020]
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19. 

Clarification on refund related issues.
[CGST Circulars: F.No. CBEC-20/01/06/2019-GST; Dated 03.04.2020]
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20. 

Amends CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4).
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 03.04.2020]
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21. 

Amends Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.
[UTGST Rate Notifications: F.No. 354/32/2020-TRU; Dated 26.03.2020]
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22. 

Amends Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.
[IGST Rate Notifications: F.No. 354/32/2020-TRU; Dated 26.03.2020]
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23. 

Amends Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services to the location of the recipient.
[IGST Notifications: F.No. 354/32/2020-TRU; Dated 26.03.2020]
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24. 

Amends Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.
[CGST Rate Notifications: F.No. 354/32/2020-TRU; Dated 26.03.2020]
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25. 

Amends notification No. 1/2017-Integreated Tax (Rate) to prescribes change in IGST rate of goods.
[UTGST Rate Notifications: F.No. 354/34/2020-TRU; Dated 25.03.2020]
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26. 

Amends notification No. 1/2017-Integreated Tax (Rate) to prescribes change in IGST rate of goods.
[IGST Rate Notifications: F.No. 354/34/2020-TRU; Dated 25.03.2020]
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27. 

Prescribes change in CGST rate of goods.
[CGST Rate Notifications: F.No. 354/34/2020-TRU; Dated 25.03.2020]
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28. 

Prescribes return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 23.03.2020]
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29. 

Prescribes the due date for furnishing FORM GSTR-1 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 April,2020 to September, 2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 23.03.2020]
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30. 

Prescribes the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 23.03.2020]
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31. 

Extends due date for furnishing FORM GSTR-3B of the said rules for the months of July, 2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 23.03.2020]
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32. 

Extends due date for furnishing FORM GSTR-3B for the months of October, 2019, November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 23.03.2020]
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33. 

Extends due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March, 2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 23.03.2020]
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34. 

Extends due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 23.03.2020]
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35. 

Extends due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 23.03.2020]
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36. 

Extends due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 23.03.2020]
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37. 

Extends due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 23.03.2020]
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38. 

Specifies class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 23.03.2020]
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39. 

Notifies the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 23.03.2020]
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40. 

Specifies the class of persons who shall be exempted from aadhar authentication.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 23.03.2020]
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41. 

Third amendment (2020) to CGST Rules.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 23.03.2020]
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42. 

Extends the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 23.03.2020]
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43. 

Exempts certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020.
[CGST Notifications: F.No. 20/06/03/2020-GST; Dated 23.03.2020]
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44. 

Exempts certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020.
[CGST Notifications: F.No. 20/06/03/2020-GST; Dated 23.03.2020]
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45. 

Waives off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate).
[CGST Notifications: F.No. 20/06/03/2020-GST; Dated 23.03.2020]
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46. 

Provides special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
[CGST Notifications: F.No. 20/06/03/2020-GST; Dated 23.03.2020]
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47. 

Provides special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs.
[CGST Notifications: F.No. 20/06/03/2020-GST; Dated 23.03.2020]
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48. 

Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016.
[CGST Circulars: F.No. CBEC-20/16/12/2020-GST; Dated 23.03.2020]
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49. 

Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules.
[CGST Circulars: F.No. CBEC-20/06/13/2019-GST; Dated 23.03.2020]
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50. 

Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal.
[CGST Circulars: F.No. CBEC-20/16/15/2018-GST; Dated 18.03.2020]
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51. 

Exempts foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C.
[CGST Notifications: F.No. 20/08/01/2019-GST; Dated 16.03.2020]
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52. 

Amends the CGST Rules, 2017 to prescribe the value of Lottery.
[CGST Notifications: F.No. 20/06/03/2020-GST; Dated 02.03.2020]
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