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

1. 

Clarifications regarding GST in respect of certain services.
[CGST Circulars: F.No. 354/17/2018-TRU; Dated 12.02.2018]
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2. 

Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017.
[CGST Circulars: F.No. 349/75/2017-GST; Dated 09.02.2018]
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3. 

Postpones the coming into force of the e-way bill rules.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 02.02.2018]
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4. 

Amends Notification No. 45/2017-Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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5. 

Amends Notification No. 1/2017-Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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6. 

Amends Notification No. 2/2017-Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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7. 

Amends Notification No. 1/2017-Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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8. 

Exempts Central Government’s share of Profit Petroleum from Union Territory Tax.
[UTGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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9. 

Provides special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.
[UTGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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10. 

Amends notification No. 13/2017-Union Territory Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).
[UTGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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11. 

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 25th meeting held on 18.01.2018.
[UTGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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12. 

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 25th meeting held on 18.01.2018.
[UTGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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13. 

Amends Notification No. 47/2017-Integrated Tax (Rate).
[IGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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14. 

Amends Notification No. 1/2017-Integrated Tax (Rate).
[IGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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15. 

Amends Notification No. 2/2017-Integrated Tax (Rate).
[IGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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16. 

Amends Notification No. 1/2017-Integrated Tax (Rate).
[IGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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17. 

Exempts royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule 10(1)(c) of Customs Valuation (Determination of value of imported Goods) Rules, 2007.
[IGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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18. 

Exempts Central Government’s share of Profit Petroleum from Integrated tax.
[IGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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19. 

Provides special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.
[IGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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20. 

Amends notification No. 10/2017-Integrated Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).
[IGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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21. 

Amends notification No. 9/2017-Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
[IGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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22. 

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 25th meeting held on 18.01.2018.
[IGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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23. 

Amends the notification No. 11/2017-Integrated Tax dated the 13th October, 2017 [G.S.R. 1261(E)].
[IGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 25.01.2018]
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24. 

Amends Notification No. 45/2017-Central Tax (Rate).
[CGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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25. 

Amends Notification No. 1/2017-Central Tax (Rate).
[CGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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26. 

Amends Notification No. 2/2017-Central Tax (Rate).
[CGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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27. 

Amends Notification No. 1/2017-Central Tax (Rate).
[CGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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28. 

Exempts Central Government’s share of Profit Petroleum from Central tax.
[CGST Rate Notifications: F.No. 354/13/2018-TR; Dated 25.01.2018]
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29. 

Provides special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.
[CGST Rate Notifications: F.No. 354/13/2018-TR; Dated 25.01.2018]
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30. 

Amends notification No. 13/2017-Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).
[CGST Rate Notifications: F.No. 354/13/2018-TR; Dated 25.01.2018]
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31. 

Amends notification No. 12/2017-Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
[CGST Rate Notifications: F.No. 354/13/2018-TR; Dated 25.01.2018]
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32. 

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 25th meeting held on 18.01.2018.
[CGST Rate Notifications: F.No. 354/13/2018-TR; Dated 25.01.2018]
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33. 

Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.Subject: Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86.
[CGST Circulars: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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34. 

Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.
[CGST Circulars: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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35. 

Amends the notification No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017 [G.S.R. 720(E)].
[C Cess Rate Notifications: F.No. -; Dated 25.01.2018]
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36. 

Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 23.01.2018]
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37. 

Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 23.01.2018]
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38. 

Extension of date for filing the return in FORM GSTR-6.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 23.01.2018]
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39. 

Reduction of late fee in case of delayed filing of FORM GSTR-6.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 23.01.2018]
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40. 

Reduction of late fee in case of delayed filing of FORM GSTR-5A.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 23.01.2018]
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41. 

Reduction of late fee in case of delayed filing of FORM GSTR-5.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 23.01.2018]
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42. 

Reduction of late fee in case of delayed filing of FORM GSTR-1.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 23.01.2018]
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43. 

First Amendment 2018, to CGST Rules.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 23.01.2018]
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44. 

Amends the notification No. 35/2017-Central Tax, dated the 15th September, 2017 [G.S.R. 1164(E)] to extend the date of filing of GSTR.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 20.01.2018]
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45. 

Corrigendum to Circular No. 28/02/2018-GST dated 8th January 2018 issued vide F.No. 354/03/2018.
[CGST Circulars: F.No. 354/03/2018; Dated 18.01.2018]
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46. 

Clarifications regarding GST on College Hostel Mess Fees.
[CGST Circulars: F.No. 354/03/2018; Dated 08.01.2018]
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47. 

Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
[CGST Circulars: F.No. 354/107/2017-TRU; Dated 04.01.2018]
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48. 

Further amends the notification No.2/2017- Union Territory Tax, dated the 27th June, 2017 [G.S.R. 648(E)].
[UTGST Notifications: F.No. 354/320/2017-TRU; Dated 01.01.2018]
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49. 

Further amends the notification No.8/2017-Central Tax, dated the 27th June, 2017 [G.S.R. 647(E)].
[CGST Notifications: F.No. 354/320/2017-TRU; Dated 01.01.2018]
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50. 

The Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 29.12.2017]
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51. 

Appoints the 1st day of February, 2018, as the date from which the provisions of serial numbers 2(i) and 2(ii) of notification No. 27/2017-Central Tax dated the 30th August, 2017 [G.S.R 1121(E)], shall come into force.
[CGST Notifications: F.No. 349/58/2017-GST(Pt); Dated 29.12.2017]
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52. 

Waives the amount of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the return in FORM GSTR-4 by the due date, which is in excess of an amount of twenty five rupees for every day.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 29.12.2017]
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53. 

Superseds notification No. 58/2017-Central Tax dated the 15th November, 2017 [G.S.R. 1414(E)].
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 29.12.2017]
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54. 

Superseds notification No. 57/2017-Central Tax dated the 15th November, 2017 [G.S.R 1413(E)].
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 29.12.2017]
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55. 

Filing of Returns under GST.
[CGST Circulars: F.No. 349/164/2017/-GST; Dated 29.12.2017]
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56. 

Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.
[CGST Orders: F.No. 349/58/2017-GST; Dated 21.12.2017]
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57. 

The Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 21.12.2017]
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58. 

Superseds notification No. 61/2017-Central Tax, dated the 15th November, 2017 [G.S.R. 1417(E)] and extends the time limit for furnishing the return in FORM GSTR-5A for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the Central Goods and Services Tax Rules, 2017, till the 31st day of January, 2018.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 21.12.2017]
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59. 

Superseds notification No. 60/2017-Central Tax, dated the 15th November, 2017 [G.S.R. 1416(E)] and extends the time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5, under sub-section (5) of section 39 of the said Act read with rule 63 of the Central Goods and Services Tax Rules, 2017 for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 till the 31st day of January, 2018.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 21.12.2017]
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60. 

Superseds notification No. 44/2017-Central Tax, dated the 13th October, 2017 [G.S.R. 1258(E)] and extends the time limit for making a declaration, in FORM GST ITC-01, by the registered persons, who have become eligible during the months of July, 2017, August, 2017, September, 2017, October, 2017 and November, 2017 to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18 of the said Act, till the 31st day of January, 2018.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 21.12.2017]
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61. 

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.
[CGST Circulars: F.No. 275/22/2017-CX.8A; Dated 21.12.2017]
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62. 

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger.
[CGST Circulars: F.No. 349/58/2017-GST; Dated 21.12.2017]
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63. 

Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc.
[CGST Circulars: F.No. 349/58/2017-GST; Dated 21.12.2017]
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64. 

Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries.
[CGST Circulars: F.No. 349/58/2017-GST; Dated 21.12.2017]
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