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

1. 

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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2. 

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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3. 

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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4. 

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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5. 

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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6. 

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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7. 

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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8. 

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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9. 

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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10. 

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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11. 

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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12. 

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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13. 

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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14. 

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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15. 

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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16. 

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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17. 

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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18. 

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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19. 

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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20. 

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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21. 

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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22. 

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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23. 

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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24. 

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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25. 

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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26. 

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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27. 

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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28. 

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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29. 

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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30. 

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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31. 

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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32. 

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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33. 

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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34. 

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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35. 

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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36. 

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]
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37. 

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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38. 

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]
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39. 

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]
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40. 

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]
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41. 

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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42. 

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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43. 

The Central Goods and Services Tax (Seventh Amendment) Rules, 2018.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 06.07.2018]
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44. 

Further amends the notification No. 8/2017–Central Tax (Rate), dated the 28th June, 2017 [G.S.R. 680(E)].
[CGST Rate Notifications: F.No. 349/58/2017-GST (Pt.); Dated 29.06.2018]
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45. 

Further amends the notification No. 32/2017-Integrated Tax (Rate), dated the 13th October, 2017 [G.S.R. 1263(E)].
[IGST Rate Notifications: F.No. 349/58/2017-GST (Pt.); Dated 29.06.2018]
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46. 

Further amends the notification No. 8/2017–Union Territory Tax (Rate), dated the 28th June, 2017 [G.S.R. 717(E)].
[UTGST Rate Notifications: F.No. 349/58/2017-GST (Pt.); Dated 29.06.2018]
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47. 

Modifications to 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 No. 41/15/2018-GST dated 13.04.2018.
[CGST Circulars: F.No. CBEC/20/16/03/2017-GST; Dated 21.06.2018]
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48. 

The Central Goods and Services Tax (Sixth Amendment) Rules, 2018.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 19.06.2018]
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49. 

Clarifications of certain issues under GST.
[CGST Circulars: F.No. CBEC/20/16/03/2017-GST; Dated 14.06.2018]
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50. 

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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51. 

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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52. 

Clarifications of certain issues under GST.
[CGST Circulars: F.No. CBEC-20/16/03/2017-GST; Dated 08.06.2018]
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53. 

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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54. 

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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55. 

Clarifications on refund related issues.
[CGST Circulars: F.No. CBEC/20/16/4/2018-GST; Dated 30.05.2018]
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56. 

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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57. 

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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58. 

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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59. 

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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60. 

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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61. 

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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62. 

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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