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. |
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AO is under an obligation to duly consider the explanation furnished by the assessee and assign reasons for rejecting the…
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Sale deed executed with full knowledge of only part consideration paid, cannot be rendered void or inoperative merely for non…
No fault in serving notice u/s 148 to last known address when assessee had not updated change of address in…