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1. |
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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2. |
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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3. |
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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4. |
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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5. |
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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6. |
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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7. |
Clarification on issue of GST on Airport levies.
[CGST Circulars: F.No. 354/136/2019-TRU; Dated 11.10.2019]
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8. |
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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9. |
Clarification regarding GST rates & classification (goods) Circular.
[CGST Circulars: F.No. 354/136/2019-TRU; Dated 11.10.2019]
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10. |
Amends the CGST Rules, 2017.
[CGST Notifications: F.No. 20/06/07/2019-GST; Dated 09.10.2019]
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11. |
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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12. |
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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13. |
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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14. |
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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15. |
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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16. |
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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17. |
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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18. |
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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19. |
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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20. |
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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21. |
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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22. |
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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23. |
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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24. |
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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25. |
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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26. |
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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27. |
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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28. |
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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29. |
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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30. |
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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31. |
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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32. |
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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33. |
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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34. |
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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35. |
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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36. |
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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37. |
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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38. |
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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39. |
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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40. |
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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41. |
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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42. |
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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43. |
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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44. |
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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45. |
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]
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46. |
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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47. |
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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48. |
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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49. |
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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50. |
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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51. |
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]
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52. |
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]
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53. |
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]
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54. |
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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55. |
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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56. |
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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57. |
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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58. |
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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59. |
Waives the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.
[CGST Notifications: F.No. 20/06/07/2019-GST; Dated 31.08.2019]
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60. |
Extends the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.
[CGST Notifications: F.No. 20/06/07/2019-GST; Dated 31.08.2019]
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61. |
Brings Section 103 of the Finance (No. 2) Act, 2019 in to force.
[CGST Notifications: F.No. 20/06/12/2018-GST; Dated 31.08.2019]
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62. |
Waives filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 31.08.2019]
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63. |
Removes difficulties regarding filing of Annual returns by extending the due date for filing of Annual return / Reconciliation Statement for the Financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 30th November, 2019.
[CGST Orders: F.No. 20/06/07/2019-GST; Dated 26.08.2019]
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64. |
Extends the due date for furnishing FORM GSTR-3B for the month of July, 2019.
[CGST Notifications: F.No. 20/06/08/2019-GST; Dated 21.08.2019]
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65. |
Extends the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.
[CGST Notifications: F.No. 20/06/07/2019-GST; Dated 20.08.2019]
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66. |
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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67. |
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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68. |
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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69. |
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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70. |
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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71. |
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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72. |
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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