Notifications/Circulars issued to implement decisions taken at 35th meeting of GST Council
CBIC has issued various Notifications, circulars and orders to give effect to the decisions taken at the 35th meeting of the GDT Council held on 21.06.2019
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32/2019-Central Tax ,dt. 28-06-2019 |
Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 |
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31/2019-Central Tax ,dt. 28-06-2019 |
Seeks to carry out changes in the CGST Rules, 2017. |
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30/2019-Central Tax ,dt. 28-06-2019 |
Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). |
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29/2019-Central Tax ,dt. 28-06-2019 |
Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. |
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28/2019-Central Tax ,dt. 28-06-2019 |
Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 |
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27/2019-Central Tax ,dt. 28-06-2019 |
Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. |
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26/2019-Central Tax ,dt. 28-06-2019 |
Seeks to extend the due date of filing returns in FORM GSTR-7 |
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105/2019 |
28-06-2019 |
Clarification on various doubts related to treatment of secondary or post-sales discounts under GST |
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104/2019 |
28-06-2019 |
Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal |
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103/2019 |
28-06-2019 |
Clarification regarding determination of place of supply in certain cases |
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102/2019 |
28-06-2019 |
Clarification regarding applicability of GST on additional / penal interest |
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Order No. 6/2019 – Central Tax |
28-06-2019 |
Seeks to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Central Goods and Services Tax Act, 2017. |
Penalty u/s 271B for unfilled column 40 in Form 3CD related to details regarding turnover, gross profit etc. for previous…
Merely rectifying computation without amending assessment order without notice to assessee does not nullify the entire assessment - ITAT In…
Once assessee discharges primary onus of providing basic documents in support of the identity, genuineness and the creditworthiness it shifts…
CBDT has notified Cost Inflation Index for Financial Year / Tax Year 2026-27 CBDT has notified "384" as Cost Inflation…
Power of CIT(A) under section 251(1)(a) to remand case could be exercised only when the assessment is passed u/s 144…
ICAI (Global Networking) Guidelines, 2025 kept in abeyance In February 2026, ICAI had issued ICAI (Global Networking) Guidelines 2025 to…