GST

Notifications/Circulars issued to implement decisions taken at 35th meeting of GST Council

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

CGST Notifications

32/2019-Central Tax ,dt. 28-06-2019

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Seeks to extend the due date for furnishing the declaration FORM GST ITC-04

31/2019-Central Tax ,dt. 28-06-2019

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Seeks to carry out changes in the CGST Rules, 2017.

30/2019-Central Tax ,dt. 28-06-2019

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Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).

29/2019-Central Tax ,dt. 28-06-2019

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Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019.

28/2019-Central Tax ,dt. 28-06-2019

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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

27/2019-Central Tax ,dt. 28-06-2019

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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.

26/2019-Central Tax ,dt. 28-06-2019

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Seeks to extend the due date of filing returns in FORM GSTR-7

Circulars / Orders

105/2019

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28-06-2019

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST 

104/2019

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28-06-2019

Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal 

103/2019

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28-06-2019

Clarification regarding determination of place of supply in certain cases 

102/2019

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28-06-2019

Clarification regarding applicability of GST on additional / penal interest 

Order No. 6/2019 – Central Tax

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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.

 

 

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