Category: GST

FAQ on GST on real estate to answer questions regarding new GST rate structure notified wef 01-04-2019. Compilation of 41 Frequently Asked Questions by CBIC F. No. 354/32/2019-TRUGovernment of IndiaMinistry of FinanceDepartment of Revenue(Tax Research Unit) Dated the 7th May, 2019, New Delhi Subject: FAQs on real estate- …

Seed certificates tags charges of State Governments/Seed Certification Agencies exempt from GST – CBIC Clarification Circular No. 100/19/2019-GST F. No. 354/27/2019-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit **** North Block, New Delhi, Dated the 30th April, 2019 To, The Principal Chief Commissioners/ …

GST exemption on the upfront amount payable in installments for long term lease of plots Circular No. 101/20/2019-GST F. No. 354/27/2019-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax Research Unit**** North Block, New Delhi,Dated the 30th April, 2019 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioner of Central Tax …

Restriction on furnishing of information in PART A of FORM GST EWB-01 effective from 21.06.2019. as per notification No. 74/2018–Central Tax Government of IndiaMinistry of Finance(Department of Revenue)Central Board of Indirect Taxes and Customs Notification No. 22/2019 – Central Tax New Delhi, the 23rd April, 2019 G.S.R. ….(E)— In …

Special procedure to be followed for optional 6% GST composition scheme. Quarterly statement in Form GST CMP-08 & Annual Statement of FORM GSTR-4 Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 21/2019 – Central Tax New Delhi, the …

CGST (3rd Amendment) Rules 2019 – New Form for Statement for payment of self-assessed tax and Summary of self-assessed liability Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 20/2019 – Central Tax New Delhi, the 23rd April, 2019 …

Clarification on order of utilization of ITC of integrated tax u/s 49A for discharge of ITC of state tax in cash ledger against central tax and vice versa Circular No. 98/17/2019-GST F. No. CBEC – 20/16/04/2018 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes …

Extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to …

Application for revocation of cancellation of GST registration can be now filed till 22.07.2019 Sub-section (2) of section 29 of the Central Goods and Services Tax Act, 2017(‘CGST Act’) provides for cancellation of registration after giving opportunity of being heard, by proper officer in the following situations : …

Due date of filing GSTR-3B for the tax period March, 2019 has been extended to 23rd April, 2019. Notification has been issued Press Release issued 20th April, 2019 Subject: Extension of due date for furnishing return in the Form GSTR-3B for the month of March, 2019 from 20.04.2019 …