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Referencer Library - Latest Documents - Last 90 Days

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

1. 

Extends the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019.
[CGST Notifications: F.No. 20/06/17/2018-GST (Pt.I); Dated 08.02.2019]
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2. 

Rescinds Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees.
[IGST Rate Notifications: F.No. 354/221/2017-TRU; Dated 04.02.2019]
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3. 

Amends Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR – 8 for the months of October, 2018 to December, 2018 till 07.02.2019.
[CGST Orders: F.No. 20/06/17/2018-GST; Dated 01.02.2019]
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4. 

Supersedes Removal of Difficulties Order No. 1/2017 - Central Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019.
[CGST Orders: F.No. 20/06/16/2018-GST (Pt.II); Dated 01.02.2019]
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5. 

Amends the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
[IGST Circulars: F.No. 20/16/04/2018-GST; Dated 01.02.2019]
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6. 

Supersedes Removal of Difficulties Order No. 1/2017 - Union Territory Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019.
[UGST Orders: F.No. 20/06/16/2018-GST (Pt.II); Dated 01.02.2019]
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7. 

Amends the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
[CGST Circulars: F.No. 20/16/04/2018-GST; Dated 01.02.2019]
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8. 

Extends the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019.
[CGST Notifications: F.No. 20/06/17/2018-GST (Pt.II); Dated 31.01.2019]
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9. 

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases.
[CGST Orders: F.No. CBEC-20/06/17/2018-GST; Dated 31.01.2019]
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10. 

Brings into force the UTGST (Amendment) Act, 2018.
[UTGST Notifications: F.No. S.31011/9/2018-ST-I-DoR (Pt.I); Dated 29.01.2019]
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11. 

Amends notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts.
[CGST Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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12. 

Rescinds notification No. 32/2017-Central Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts.
[IGST Rate Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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13. 

Amends notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017.
[CGST Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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14. 

Amends notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals).
[CGST Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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15. 

Amends notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts.
[IGST Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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16. 

Amends notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017.
[IGST Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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17. 

Amends the CGST Rules, 2017.
[CGST Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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18. 

Brings into force the GST (Compensation to States) Amendment Act, 2018.
[C Cess Notifications: F.No. S.31011/10/2018-ST-II-DoR; Dated 29.01.2019]
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19. 

Brings into force the CGST (Amendment) Act, 2018.
[CGST Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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20. 

Brings into force the IGST (Amendment) Act, 2018.
[IGST Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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21. 

Rescinds notification No. 8/2017-Central Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts.
[CGST Rate Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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22. 

Rescinds notification No. 8/2017-Union Territory Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts.
[UTGST Rate Notifications: F.No. 20/06/16/2018-GST (Pt.II); Dated 29.01.2019]
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23. 

Amends notification No. 48/2017 to amend the meaning of Advance Authorisation.
[CGST Notifications: F.No. 20/06/17/2018-GST Pt.I; Dated 15.01.2019]
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24. 

Central Goods and Services Tax (Amendment) Act, 2018 - Clarifications regarding section 140(1) of the CGST Act, 2017.
[CGST Circulars: F.No. 267/80/2018-Cx.8; Dated 01.01.2019]
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25. 

GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
[CGST Circulars: F.No. 354/428/2018-TRU; Dated 01.01.2019]
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26. 

Clarification on GST rate applicable on supply of food and beverage services by educational institution.
[CGST Circulars: F.No. 354/428/2018-TRU; Dated 01.01.2019]
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27. 

Clarification on issue of classification of service of printing of pictures covered under 998386.
[CGST Circulars: F.No. 354/428/2018-TRU; Dated 01.01.2019]
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28. 

Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
[CGST Circulars: F.No. 354/428/2018-TRU; Dated 01.01.2019]
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29. 

Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
[CGST Circulars: F.No. 354/428/2018-TRU; Dated 01.01.2019]
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30. 

Amends notification No. 2/2017-Central Taxes dated 19.06.2017.
[CGST Notifications: F.No. 20/06/17/2018-GST; Dated 31.12.2018]
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31. 

Extends the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 31.12.2018]
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32. 

Waives the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 31.12.2018]
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33. 

Specifies the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 31.12.2018]
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34. 

Waives the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 31.12.2018]
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35. 

Fourteenth amendment to the CGST Rules, 2017.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 31.12.2018]
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36. 

Exempts supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 31.12.2018]
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37. 

Inserts explanation in an item in notification No. 8/2017-Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
[IGST Rate Notifications: F.No. 354/428/2018-GST; Dated 31.12.2018]
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38. 

Amends notification No. 10/2017-Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
[IGST Rate Notifications: F.No. 354/428/2018-GST; Dated 31.12.2018]
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39. 

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. 354/428/2018-GST; Dated 31.12.2018]
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40. 

Inserts explanation in an item in notification No. 11/2017-Union Territory Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
[UTGST Rate Notifications: F.No. 354/428/2018-GST; Dated 31.12.2018]
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41. 

Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 31.12.2018]
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42. 

Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 31.12.2018]
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43. 

Clarifies GST rate for Sprinkler and Drip irrigation System including laterals.
[CGST Circulars: F.No. 354/408/2018-TRU; Dated 31.12.2018]
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44. 

Amends notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
[UTGST Rate Notifications: F.No. 354/428/2018-GST; Dated 31.12.2018]
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45. 

Amends notification No. 13/2017-Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
[CGST Rate Notifications: F.No. 354/428/2018-GST; Dated 31.12.2018]
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46. 

Amends notification No. 9/2017-Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
[IGST Rate Notifications: F.No. 354/428/2018-GST; Dated 31.12.2018]
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47. 

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 31st meeting held on 22.12.2018.
[IGST Rate Notifications: F.No. 354/428/2018-GST; Dated 31.12.2018]
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48. 

Amends notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
[CGST Rate Notifications: F.No. 354/428/2018-GST; Dated 31.12.2018]
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49. 

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 31st meeting held on 22.12.2018.
[UTGST Rate Notifications: F.No. 354/428/2018-GST; Dated 31.12.2018]
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50. 

Clarification regarding GST rates & classification of goods.
[CGST Circulars: F.No. 354/432/2018-TRU; Dated 31.12.2018]
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51. 

Extends the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 31.12.2018]
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52. 

Extends the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 till 31.01.2019.
[CGST Orders: F.No. 20/06/16/2018-GST; Dated 31.12.2018]
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53. 

Amends Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019.
[CGST Orders: F.No. 20/06/16/2018-GST; Dated 31.12.2018]
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54. 

Extends the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 31.12.2018]
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55. 

Clarification on refund related issues.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST; Dated 31.12.2018]
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56. 

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 31st meeting held on 22.12.2018.
[CGST Rate Notifications: F.No. 354/428/2018-GST; Dated 31.12.2018]
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57. 

Exempts integrated tax on supply of gold by nominated agencies to registered persons.
[IGST Rate Notifications: F.No. 354/432/2018-GST; Dated 31.12.2018]
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58. 

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 31st meeting held on 22.12.2018.
[UTGST Rate Notifications: F.No. 354/428/2018-GST; Dated 31.12.2018]
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59. 

Exempts Union Territory tax on supply of gold by nominated agencies to registered persons.
[UTGST Rate Notifications: F.No. 354/432/2018-GST; Dated 31.12.2018]
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60. 

Amends notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
[IGST Rate Notifications: F.No. 354/432/2018-GST; Dated 31.12.2018]
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61. 

Clarification on export of services under GST.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST; Dated 31.12.2018]
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62. 

Extends the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 31.12.2018]
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63. 

Extends the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18.
[CGST Orders: F.No. 20/06/16/2018-GST; Dated 31.12.2018]
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64. 

Exempts central tax on supply of gold by nominated agencies to registered persons.
[CGST Rate Notifications: F.No. 354/432/2018-GST; Dated 31.12.2018]
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65. 

Further amendsnotification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
[CGST Rate Notifications: F.No. 354/432/2018-GST; Dated 31.12.2018]
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66. 

Extends the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 31.12.2018]
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67. 

Denial of composition option by tax authorities and effective date thereof.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST; Dated 31.12.2018]
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68. 

Further amends notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.
[IGST Rate Notifications: F.No. 354/432/2018-GST; Dated 31.12.2018]
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69. 

Further amends notification No. 2/2017-Union Territory Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
[UTGST Rate Notifications: F.No. 354/432/2018-GST; Dated 31.12.2018]
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70. 

Further amends notification No. 1/2017-Union Territory Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.
[UTGST Rate Notifications: F.No. 354/432/2018-GST; Dated 31.12.2018]
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71. 

Amends the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017.
[IGST Notifications: F.No. 20/06/16/2018-GST; Dated 31.12.2018]
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72. 

Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST; Dated 31.12.2018]
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73. 

Further amends notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.
[CGST Rate Notifications: F.No. 354/432/2018-GST; Dated 31.12.2018]
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74. 

Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture.
[CGST Circulars: F.No. CBEC-20/16/05/2018-GST; Dated 27.12.2018]
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75. 

Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019.
[CGST Orders: F.No. 20/06/17/2018-GST; Dated 11.12.2018]
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76. 

Extends the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018
[CGST Notifications: F.No. 20/06/17/2018-GST (Pt. I); Dated 29.11.2018]
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77. 

Extends the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.
[CGST Notifications: F.No. 20/06/17/2018-GST (Pt. I); Dated 29.11.2018]
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78. 

Extends the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.
[CGST Notifications: F.No. 20/06/17/2018-GST (Pt. I); Dated 29.11.2018]
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79. 

Extends the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu.
[CGST Notifications: F.No. 20/06/17/2018-GST (Pt. I); Dated 29.11.2018]
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80. 

Extends the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu.
[CGST Notifications: F.No. 20/06/17/2018-GST (Pt. I); Dated 29.11.2018]
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