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Referencer Library - Latest Documents - Last 90 Days

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

1. 

Notifies the transition plan with respect to J&K reorganization w.e.f. 31.10.2019.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 26.11.2019]
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2. 

Extends the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 26.11.2019]
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3. 

Extends the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 26.11.2019]
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4. 

Extends the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 26.11.2019]
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5. 

Extends the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 26.11.2019]
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6. 

Extends the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 26.11.2019]
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7. 

Further amends the notification No.11/2017-Union Territory Tax (Rate), dated the 28th June, 2017 [G.S.R. 702(E)].
[UTGST Rate Notifications: F.No. 354/150/2019-TRU; Dated 22.11.2019]
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8. 

Further amends the notification No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017 [G.S.R. 683(E)].
[IGST Rate Notifications: F.No. 354/150/2019-TRU; Dated 22.11.2019]
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9. 

Further amends the notification No.11/2017-Central Tax (Rate), dated the 28th June, 2017 [G.S.R. 690(E)].
[CGST Rate Notifications: F.No. 354/150/2019-TRU; Dated 22.11.2019]
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10. 

Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017.
[CGST Circulars: F.No. 354/150/2019-TRU; Dated 22.11.2019]
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11. 

Fully electronic refund process through FORM GST RFD-01 and single disbursement.
[CGST Circulars: F.No. CBEC-20/16/04/18-GST; Dated 18.11.2019]
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12. 

Clarification regarding optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019
[CGST Circulars: F.No. CBEC-20/16/04/18-GST; Dated 18.11.2019]
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13. 

Extends the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31st December, 2019 and for FY 2018-19 till 31st March, 2020.
[CGST Orders: F.No. 20/06/17/2019-GST; Dated 14.11.2019]
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14. 

Seventh amendment (2019) in the CGST Rules, 2017. [Simplification of the Annual Return / Reconciliation Statement].
[CGST Notifications: F.No. 20/01/02/2019-GST; Dated 14.11.2019]
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15. 

Extends the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019.
[CGST Notifications: F.No. 20/06/08/2019-GST; Dated 14.11.2019]
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16. 

Extends the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019.
[CGST Notifications: F.No. 20/06/08/2019-GST; Dated 14.11.2019]
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17. 

Extends the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019.
[CGST Notifications: F.No. 20/06/08/2019-GST; Dated 14.11.2019]
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18. 

Extends the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019.
[CGST Notifications: F.No. 20/06/08/2019-GST; Dated 14.11.2019]
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19. 

Restriction in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.
[CGST Circulars: F.No. CBEC-20/06/14/2019-GST; Dated 11.11.2019]
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20. 

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons.
[CGST Circulars: F.No. GST/INV/DIN/01/2019-20; Dated 05.11.2019]
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21. 

Amends notification no. 2/2017-Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh.
[CGST Notifications: F.No. 20/06/17/2018 -GST(Pt.I); Dated 31.10.2019]
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22. 

Extends the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019.
[CGST Notifications: F.No. 20/06/07/2019-GST; Dated 24.10.2019]
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23. 

Clarification related to supply of grant of alcoholic liquor license.
[CGST Circulars: F.No. 354/136/2019-TRU; Dated 11.10.2019]
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24. 

Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).
[CGST Circulars: F.No. 354/136/2019-TRU; Dated 11.10.2019]
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25. 

Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.
[CGST Circulars: F.No. 354/136/2019-TRU; Dated 11.10.2019]
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26. 

Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.
[CGST Circulars: F.No. 354/136/2019-TRU; Dated 11.10.2019]
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27. 

Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.
[CGST Circulars: F.No. 354/136/2019-TRU; Dated 11.10.2019]
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28. 

Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors.
[CGST Circulars: F.No. 354/136/2019-TRU; Dated 11.10.2019]
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29. 

Clarification on issue of GST on Airport levies.
[CGST Circulars: F.No. 354/136/2019-TRU; Dated 11.10.2019]
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30. 

Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
[CGST Circulars: F.No. 354/136/2019-TRU; Dated 11.10.2019]
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31. 

Clarification regarding GST rates & classification (goods) Circular.
[CGST Circulars: F.No. 354/136/2019-TRU; Dated 11.10.2019]
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32. 

Amends the CGST Rules, 2017.
[CGST Notifications: F.No. 20/06/07/2019-GST; Dated 09.10.2019]
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33. 

Amends notification No. 41/2019-Central Tax, dated the 31st August, 2019.
[CGST Notifications: F.No. 20/06/07/2019-GST; Dated 09.10.2019]
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34. 

Makes filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.
[CGST Notifications: F.No. 20/06/07/2019-GST; Dated 09.10.2019]
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35. 

Prescribes the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020.
[CGST Notifications: F.No. 20/06/07/2019-GST; Dated 09.10.2019]
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36. 

Prescribes the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.
[CGST Notifications: F.No. 20/06/07/2019-GST; Dated 09.10.2019]
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37. 

Prescribes the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020.
[CGST Notifications: F.No. 20/06/07/2019-GST; Dated 09.10.2019]
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38. 

Withdraws Circular No. 105/24/2019-GST dated 28.06.2019.
[CGST Circulars: F.No. CBEC-20/06/03/2019-GST; Dated 03.10.2019]
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39. 

Clarifies procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
[CGST Circulars: F.No. CBEC-20/06/03/2019-GST; Dated 03.10.2019]
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40. 

Clarifies the eligibility to file a refund application in FORM GST RFD-01 for a period and category.
[CGST Circulars: F.No. CBEC-20/06/03/2019-GST; Dated 03.10.2019]
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41. 

Notifies the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 21(i) of UTGST Act read with Section 7(2) of CGST Act, 2017.
[UTGST Rate Notifications: F.No. 354/136/2019-TRU; Dated 30.09.2019]
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42. 

Amends notification No. 07/2019-Union Territory Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
[UTGST Rate Notifications: F.No. 354/136/2019-TRU; Dated 30.09.2019]
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43. 

Amends notification No. 04/2018-Union Territory Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
[UTGST Rate Notifications: F.No. 354/136/2019-TRU; Dated 30.09.2019]
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44. 

Amends notification No. 13/2017-Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.
[UTGST Rate Notifications: F.No. 354/136/2019-TRU; Dated 30.09.2019]
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45. 

Amends notification No. 12/2017-Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.
[UTGST Rate Notifications: F.No. 354/136/2019-TRU; Dated 30.09.2019]
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46. 

Amends notification No. 11/2017-Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.
[UTGST Rate Notifications: F.No. 354/136/2019-TRU; Dated 30.09.2019]
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47. 

Exempts supply of goods for specified projects under FAO.
[UTGST Rate Notifications: F.No. 354/131/2019-TRU; Dated 30.09.2019]
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48. 

Amends notification No 2/2019-Union territory Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
[UTGST Rate Notifications: F.No. 354/131/2019-TRU; Dated 30.09.2019]
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49. 

Amends notification No 26/2018-Union territory Tax (Rate) dated 31.12.2018 so as to exempt UTGST on supplies of silver and platinum by nominated agencies to registered persons.
[UTGST Rate Notifications: F.No. 354/131/2019-TRU; Dated 30.09.2019]
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50. 

Amends notification No 3/2017-Union territory Tax (Rate) dated 28.6.2017 so as to extend concessional UTGST rates to specified projects under HELP/OALP, and other changes.
[UTGST Rate Notifications: F.No. 354/131/2019-TRU; Dated 30.09.2019]
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51. 

Amends notification No 2/2017-Union territory Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.
[UTGST Rate Notifications: F.No. 354/131/2019-TRU; Dated 30.09.2019]
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52. 

Amends notification No 1/2017-Union Territory Tax (Rate) dated 28.6.2017 so as to specify effective UTGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.
[UTGST Rate Notifications: F.No. 354/131/2019-TRU; Dated 30.09.2019]
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53. 

Notifies the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act.
[IGST Rate Notifications: F.No. 354/136/2019-TRU; Dated 30.09.2019]
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54. 

Amends notification No. 07/2019-Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
[IGST Rate Notifications: F.No. 354/136/2019-TRU; Dated 30.09.2019]
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55. 

Amends notification No. 04/2018-Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
[IGST Rate Notifications: F.No. 354/136/2019-TRU; Dated 30.09.2019]
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56. 

Amends notification No. 10/2017-Integrated Tax (Rate) so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.
[IGST Rate Notifications: F.No. 354/136/2019-TRU; Dated 30.09.2019]
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57. 

Amends notification No. 09/2017-Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.
[IGST Rate Notifications: F.No. 354/136/2019-TRU; Dated 30.09.2019]
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58. 

Amends notification No. 08/2017-Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.
[IGST Rate Notifications: F.No. 354/136/2019-TRU; Dated 30.09.2019]
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59. 

Exempts supply of goods for specified projects under FAO.
[IGST Rate Notifications: F.No. 354/131/2019-TRU; Dated 30.09.2019]
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60. 

Amends notification No 27/2018-Integrated Tax (Rate) dated 31.12.2018 so as to exempt IGST on supplies of silver and platinum by nominated agencies to registered persons.
[IGST Rate Notifications: F.No. 354/131/2019-TRU; Dated 30.09.2019]
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61. 

Amends notification No 3/2017-Integrated Tax (Rate) dated 28.6.2017 so as to extend concessional IGST rates to specified projects under HELP/OALP, and other changes.
[IGST Rate Notifications: F.No. 354/131/2019-TRU; Dated 30.09.2019]
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62. 

Amends notification No 2/2017-Integrated Tax (Rate) dated 28.6.2017 to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.
[IGST Rate Notifications: F.No. 354/131/2019-TRU; Dated 30.09.2019]
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63. 

Amends notification No 1/2017-Integrated Tax dated 28.6.2017 so as to specify effective IGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.
[IGST Rate Notifications: F.No. 354/131/2019-TRU; Dated 30.09.2019]
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64. 

Notifies the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019.
[IGST Notifications: F.No. 354/136/2019-TRU; Dated 30.09.2019]
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65. 

Notifies the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017.
[CGST Rate Notifications: F.No. 354/136/2019-TRU; Dated 30.09.2019]
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66. 

Amends notification No. 7/2019-Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
[CGST Rate Notifications: F.No. 354/136/2019-TRU; Dated 30.09.2019]
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67. 

Amends notification No. 4/2018-Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
[CGST Rate Notifications: F.No. 354/136/2019-TRU; Dated 30.09.2019]
read more »

68. 

Amends notification No. 13/2017-Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.
[CGST Rate Notifications: F.No. 354/136/2019-TRU; Dated 30.09.2019]
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69. 

Amends notification No. 12/2017-Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019.
[CGST Rate Notifications: F.No. 354/136/2019-TRU; Dated 30.09.2019]
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70. 

Amends notification No. 11/2017-Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.
[CGST Rate Notifications: F.No. 354/136/2019-TRU; Dated 30.09.2019]
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71. 

Exempts supply of goods for specified projects under FAO.
[CGST Rate Notifications: F.No. 354/131/2019-TRU; Dated 30.09.2019]
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72. 

Amends notification No 2/2019-Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
[CGST Rate Notifications: F.No. 354/131/2019-TRU; Dated 30.09.2019]
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73. 

Amends notification No 26/2018-Central Tax (Rate) dated 31.12.2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons.
[CGST Rate Notifications: F.No. 354/131/2019-TRU; Dated 30.09.2019]
read more »

74. 

Amends notification No 3/2017-Central Tax (Rate) dated 28.6.2017 so as to extend concessional CGST rates to specified projects under HELP/OALP, and other changes.
[CGST Rate Notifications: F.No. 354/131/2019-TRU; Dated 30.09.2019]
read more »

75. 

Amends notification No 2/2017-Central Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.
[CGST Rate Notifications: F.No. 354/131/2019-TRU; Dated 30.09.2019]
read more »

76. 

Amends notification No 1/2017-Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.
[CGST Rate Notifications: F.No. 354/131/2019-TRU; Dated 30.09.2019]
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77. 

Amends notification No 14/2019-Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
[CGST Notifications: F.No. 354/131/2019-TRU; Dated 30.09.2019]
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78. 

Disallows the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes.
[C Cess Rate Notifications: F.No. 354/131/2019-TRU; Dated 30.09.2019]
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79. 

Amends notification No. 1/2017-Compensation Cess (Rate), dated 28.6.2017 on the recommendations of the GST Council in its 37th meeting dated 20.09.2019.
[C Cess Rate Notifications: F.No. 354/131/2019-TRU; Dated 30.09.2019]
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80. 

Appoints the 24th day of September, 2019, as the date on which the provisions of rules 10, 11, 12 and 26 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 [notification No. 31/2019–Central Tax, dated the 28th June, 2019 [G.S.R. 457(E)] shall come into force.
[CGST Notifications: F.No. 20/06/12/2018-GST; Dated 24.09.2019]
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