GST Corner

Auto-population of E-invoice details into GSTR-1	GSTN/13.11.2020
Quarterly Return Monthly Payment (QRMP) Scheme Notifications issued regarding QRMP Scheme and to extend the due date for furnishing FORM ITC-04 and to implement e-invoice for taxpayers exceeding Rs 100 Cr Turnover
Provisions relating to Quarterly Return Monthly Payment Scheme	143/13/2020 dated 10-11-2020
Seeks to make the Thirteenth Amendment (2020) to the CGST Rules.2017	82/2020-Central Tax dated 10.11.2020
Seeks to Extend the Due Date for FORM GSTR-1	83/2020-Central Tax dated 10.11.2020
Seeks to Notify Class Of Persons under Proviso to Section 39(1).	84/2020-Central Tax dated 10.11.2020
Seeks to Notify Special Procedure for Making Payment of 35% as Tax Liability in First Two Month	85/2020-Central Tax dated 10.11.2020
Seeks to Rescind Notification 76/2020-Central tax dated 15.08.2020.	86/2020-Central Tax dated 10.11.2020
Seeks to Extend the Due Date for Furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020.	87/2020-Central Tax dated 10.11.2020
Seeks to Implement E-invoicing for the Taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021.	88/2020-Central Tax dated 10.11.2020
GST Annual Return Last Date Extended to 31 Dec 2020	Notification No. 80 /2020 – Central Tax dated 28 October 2020
NOTIFICATIONS ISSUED TO IMPLEMENT THE DECISIONS OF 42ND GST COUNCIL MEETING HELD ON 05.10.2020
Exempt Satellite Launch Services Provided by ISRO, Antrix Co. Ltd. and NSIL	05/2020-IGST-CGST-UTGST dated 16.10.2020
Amendment in CGST Rules.2017	79/2020-Central Tax dated 15.10.2020
Number of HSN Digits Required on Tax Invoice	06/2020-Integrated Ta dated 15.10.2020 78/2020-Central Tax dated 15.10.2020
Annual Return under Section 44 (1) of CGST Act for F.Y. 2019-20 Optional for Small Taxpayers	77/2020-Central Tax dated 15.10.2020
FORM GSTR-3B of CGST Rules, 2017 along with Due Dates of Furnishing the said Form for October, 2020 to March, 2021	76/2020-Central Tax dated 15.10.2020
Date for Furnishing FORM GSTR-1 Persons having Aggregate Turnover of more than Rs. 1.5 crs	75/2020-Central Tax dated 15.10.2020
FORM GSTR-1 for October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to Rs.1.5 crs	74/2020-Central Tax dated 15.10.2020
GST Council Meet to Chart the Way Forward	ABS News Service/ 12.10.2020
GST Council Meeting - Showdown Expected between Centre and Oppn-Ruled States Over Compensation Cess	ABS News Service/ 12.10.2020
Availment of Input Tax Credit under Rule 36(4) of CGST Rules 2017 · Circular clarifying issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020	Circular No. 142/12/2020- GST dated 9 October 2020
Extension of IGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021	04/2020-Integrated Tax (Rate) dated 30-09-2020
Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021	04/2020-Central Tax (Rate) dated 30-09-2020
Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020	69/2020-Central Tax dated 30.09.2020
Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020	70/2020-Central Tax dated 30.09.2020
Seeks to amend notification 14/2020- Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020	71/2020-Central Tax dated 30.09.2020
Seeks to make the Eleventh amendment (2020) to the CGST Rules	72/2020-Central Tax dated 30.09.2020
CBIC Waives Off Late Fee on Failure to Furnish the Return in FORM GSTR-10	Notification No. 68/2020 – Central Tax 21st September, 2020
CBIC Waive Off Late Fee Payable for Failure to Furnish the Return in FORM GSTR-4	Notification No 67/2020 – Central Tax dated 21 September, 2020
Sale on Approval basis Cases Last Date of E-Way bill Compliance Extended to 31 Oct 2020	Notification No. 66/2020 – Central Tax dated 21 September 2020
GST Compliance Deadlines Pushed to 30 Nov 2020	Notification No. 65/2020 – Central Tax dated 1 September 2020
Last Date for Furnishing Form GSTR-4 Returns for FY2019-20 Extended by Two Months to 30 Oct 2020	Notification No. 64/2020-Central Tax dated 31.08.2020
States up in Arms for 27 Aug GST Council Meet – RBI to Rescue Central Govt	ABS News Service/27.08.2020
No Interest on Delayed Payment of GST till 1 Sept 2020	Notification No. 63-Central Tax dated 25^th August 2020
Modi Government’s Gift to Taxpayers, GST Exemption on Annual Income up to 40 lakhs	ABS News Service/26.08.2020
CGST Rules 2017 Amendments Rules for Aadhaar Authentication Options specified	[Notification No 62/2020 – Central Tax dated 20 August 2020]
Revocation of GST Registration can File Application Once Again, earlier Rejection No Bar	GSTN/06.08.2020
Offline Tool for GSTR-4 Annual Return by Composition Taxpayers	GSTN/06.08.2020
Implementation of QR Codes in e-Invoicing	Notification No. 61/2020-Central Tax dated 30.07.2020
CBIC Notifies e-Invoice Format of FORM GST INV-1	Notification No. 60/2020-Central Tax dated 30.07.2020
Form GSTR-4 now Available on GSTN Portal	ABS News Service/22.07.2020
Filing FORM GSTR-4 for FY/2019-20 Extended to 31 August 2020	Notification No. 59/2020-Central Tax Dated 13th July, 2020
GSTR-3B Returns by SMS	Notification No. 58/2020 – Central Tax dated 1 July 2020
Late Fee for Delay in Furnishing Returns in FORM GSTR-3B Capped at Rs. 250 with 30 Sept 2020 Deadline	Notification No. 57/2020 – Central Tax dated 30 June 2020
Time Limit for Rejection of Refund Claim Extended to 31 Aug 2020	Notification No. 56/2020 – Central Tax dated 27 June 2020
Expired E-way Bill Revived, Extended till 31 August 2020	Notification No. 55/2020 – Central Tax dated 27 June 2020
Time Limit for GST Return Filing an Application for Revocation of Cancellation of Registration for Specified Taxpayers	Order No. 01/2020-Central Tax Dated 25th June, 2020
Real Estate Promoters to Use FORM GST DRC-03 for Electronic Payment	Instruction No. 3/2/2020- GST dated 24 June 2020
CBIC Clarification on Measures Provided for Relief to Taxpayers Due to Spread of COVID-19	Circular No. 141/11/2020-GST dated 24 June 2020
Composition Levy rates under Sec.10 of CGST Rules, 2017 · Interest Rates for Late payment of Tax under GSTR-3B · Late Fee for Uploading GSTR-1 · Last Date for Payment of GST Extended to 1 Oct 2020	49 to 54-Central Tax/24.06.2020
Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.	49/2020- Central Tax/24.06.2020
Seeks to make seventh amendment (2020) to CGST Rules.	50/2020- Central Tax/24.06.2020
Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.	51/2020- Central Tax/24.06.2020
Seeks to provide one time amnesty by lowering/waiving of late fees for non-furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.	52/2020- Central Tax/24.06.2020
Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers	53/2020- Central Tax/24.06.2020
Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore.	54/2020- Central Tax/24.06.2020
Central Goods and Services Tax Rules, 2017 Amendments	Notification No. 48 /2020 – Central Tax dated 19 June 2020
Uploading of GSTR Invoices for ITC not to Apply for Refund for Imports, ISD and RCM Cases	Circular No: 140/10/2020 – GST dated 10 June 2020
Non Employee Directors will have to Pay GST	Circular No. 139/09/2020-GST dated 10 June 2020
GST E-way Bill Issued after Covid-19 (20 Mar) Validity Extended to 30 June 2020	Notification No. 47/2020 - Central Tax dated 9 June 2020
Time Limit for Rejection of Refund Claim Extended to 30 June 2020	Notification No. 46/2020 - Central Tax dated 9 June 2020
Special Procedure for Taxpayers in Dadar, Nagar Haveli, Daman and Diu Merger of Two UTs – Date for Transition under GST Extended to 31 July 2020	Notification No. 45/2020-Central Tax dated 9 June 2020
Rule 67A of CGST 2017 for Furnishing a Nil Return in FORM GSTR-3B by SMS come into effect from 8 June 2020	Notification No. 44/2020-Central Tax Dated 8th June, 2020
Transition for VAT GST for ITC under Sec.140 of GST Act 2017 to Come into Effect from 18 May 2020	Notification No. 43/2020 – Central Tax dated 16 May 2020
Nov-Feb 2019-20 Return Extended to 24 March (J&K), 20 May (Ladakh)	Notification No. 42/2020 – Central Tax dated 5^th May 2020
GST Annual Return Last Date Extended to 30 Sept 2020	Notification No. 41/2020 – Central Tax dated 5^th May 2020
E-way Bill Validity Expires During the Period 20^th day of March, 2020 to the 15^th day of April, 2020, the Validity Period of such E-way Bill shall be Deemed to have been Extended Till the 31^st day of May, 2020	Notification No. 40/2020 – Central Tax dated 5^th May 2020
Corporate Debtors who have Furnished the Statements under Section 37 and the Returns under Section 39 of the said Act for all the Tax Periods Prior to the Appointment of IRP/RP	Notification No. 39/2020 – Central Tax dated 5^th May 2020
Central Goods and Services Tax Rules, 2017 Amendments	Notification No. 38/2020 – Central Tax dated 5th May 2020
GST PMT-09 for Transfer of Balance in ECL to any Tax Head Implemented from 21 April 2020	Notification No. 37/2020 – Central Tax dated 28 April 2020
Clarification on GST	Circular No. 137/07/2020-GST dated 13 April 2020
Interest Waiver to Nil/9% for Late Payment of IGST by Three Months · Relaxation Allowed to Units upto Rs. 1.5 crs	03-IGST/08.04.2020
Interest Waiver to Nil/9% for Late Payment of UGST by Three Months · Relaxation Allowed to Units upto Rs. 1.5 crs	Notification No. 1/2020 – Union Territory Tax dated 8 April 2020
All Refunds of GST and Income Tax Refund upto 5 lakhs to be Released Immediately	DoR Press Note dated 08.04.2020
Composition Scheme Option till 30 June, 2020 · ITC Conditions under 36(4) only in Sept 2020 Return · 10% Limit on Invoices not Uploaded by Supplier · Interest cut to Zero for 15 days and 9% thereafter for Small Units below Rs. 5 crs · CMP-08 and GSTR-4 Extending · Clarification on Sec. 10 – 02/2019 dated 07.03.2019 · GSTR-3B Submission Date remains same · Reduced Interest Rate only on Timely Submission of Return by 24 June 2020 · Interest Calculation Formula · Conditions for Nil Rate of Interest · Late Fee for GSTR-1 Waived · 10% Limit on ITC to Apply only in Sept 2020 · Validity period of Expired E-way Bill Extended till 30 April 2020 · TDS Return Extended to 30 June 2020 · One Time Extension of Compliance Date to 30 June 2020	Circular No. 136/06/2020-GST dated 3^rd April 2020
Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020	36-CT/03.04.2020
Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills	35-CT/03.04.2020
Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020	34-CT/03.04.2020
Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020	33-CT/03.04.2020
Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020	32-CT/03.04.2020
Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020	31-CT/03.04.2020
Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4)	30-CT/03.04.2020
Board Clarification on GST Refunds	GST Circular No. 135 dated 31^st March 2020
Seeks to amend Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.	02/2020-Integrated Tax (Rate) /25.03.2020
Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC	02/2020-Central Tax (Rate) /25.03.2020
The Govt has been issued notification for increasing in IGST for Mobile. It's effective from 1sr April Seeks to amend notification No. 1/2017-Union Territory Tax (Rate) to prescribe change in UTGST rate of goods	03/2020-Integrated Tax (Rate) /25.03.2020
Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.	03/2020-Central Tax (Rate)/ 25.03.2020
GST Notifications Issued for Implementation Decisions of 39th GST Council Meeting on 14 March 2020	10-29-Central Tax-23.03.2020
GST Notifications Issued for Implementation Decisions of 39th GST Council Meeting on 14 March 2020	10-29-Central Tax-23.03.2020
Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016	134/04/2020 dated 23-03-2020 - F. No. CBEC-20/16/12/2020-GST
Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules	133/03/2020 dated 23-03-2020 - F. No. CBEC-20/16/13/2019-GST
Date for Making Appeal Extended till such Time President of Appellate Authority Enters Office	Circular No. 132/2/2020 - GST Dated 18th March, 2020
Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs	10/2020-Central Tax /23-03-2020
Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016	11/2020-Central Tax /23-03-2020
Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate)	12/2020-Central Tax /23-03-2020
Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020	13/2020-Central Tax /23-03-2020
Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020	14/2020-Central /23-03-2020
Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.	15/2020-Central Tax /23-03-2020
Seeks to make third amendment (2020) to CGST Rules.	16/2020-Central Tax /23-03-2020
Seeks to specify the class of persons who shall be exempted from aadhar authentication.	17/2020-Central Tax /23-03-2020
Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.	18/2020-Central Tax /23-03-2020
Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.	19/2020-Central Tax /23-03-2020
Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020 .	20/2020-Central Tax /23-03-2020
Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020	21/2020-Central Tax /23-03-2020
Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.	22/2020-Central Tax /23-03-2020
Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.	23/2020-Central Tax /23-03-2020
Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March, 2020.	24/2020-Central Tax /23-03-2020
Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.	25/2020-Central Tax /23-03-2020
Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020	26/2020-Central Tax /23-03-2020
Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.	27/2020-Central Tax /23-03-2020
Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020.	28/2020-Central Tax /23-03-2020
Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020	29/2020-Central Tax/23-03-2020
Date for Making Appeal Extended till such Time President of Appellate Authority Enters Office	Circular No. 132/2/2020 - GST Dated 18th March, 2020
Foreign Airlines Exempted from Furnishing Reconciliation Statement in FORM GSTR-9C	09-CT/16.03.2020
GST Council Recommendations on Changes in GST Rates on Supply of Goods and Services · Mobile Phones Rates to Raise 18% from 12% · All Types of Matches (Handmade and other than Handmade) to 12% from 5% and 18% · To Reduce GST Rate on Maintenance, Repair and Overhaul (MRO) Services in respect of Aircraft from 18% to 5% with full ITC · The changes will come into effect from 1 April 2020	ABS News Service/16.03.2020
GST Council’s Recommendations on Law and Procedure Related Changes · Measures for Trade facilitation · Deferment of E-invoice and QR Code · Deferment of e-wallet Scheme · Amendments to the CGST Rules · Continuation of existing system of furnishing FORM GSTR-1 & FORM GSTR-3B till September, 2020 · Issuance of circulars · Other new initiatives	ABS News Service/16.03.2020
GST Council Recommendations on IT Roadmap	ABS News Service/16.03.2020
CGST Rules 2017 Amended to Prescribe the Value of Lottery at Higher of 100/128 or Notified Price	Notification No. 08/2020 – Central Tax dated 2 March 2020
No Quarterly Payment of GST by MSMEs, Only Composition Scheme Units Eligible	ABS News Service/03.03.2020
IGST on Lottery Run by State Govt Raised to 28% from 12% w.e.f. 1 Mar 2020	Notification No. 1/2020-Integrated Tax (Rate) dated 21.02.2020
GSTR-3B Returns upto Rs. 5 Crs Cases · Last Date Extended to 22^nd or 24^th of Succeeding Month in Jan-Mar 2020 Period	07-CT/03.02.2020
Extension of the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018	06-CT/03.02.2020
Corrigendum to 06/2020-Central Tax dated 03.02.2020	Corrigendum dated 04.02.2020
CBIC Issues Procedure to Expedite Clearance of Verification of "Suspicious" Cases of GST Refund Claims of Exporters · One Month Period for Export Refunds of GST Prescribed	Circular No. 131/50/2019 - GST Dated 23rd January, 2020
E-invoicing System Proposed by GST Council	ABS News Service/ 18.01.2020
Finance Minister Resets GST Collection Target Upward for January, February; Expects to Get ₹10,000 crore more	ABS News Service/ 18.01.2020
Board Appoints Principal Commissioner and Addl/Jt Commissioner as Revisional Authority under Sec. 108 of CGST Act, 2017	Notification No. 05/2020 – Central Tax dated 13 January 2020
One-time Amnesty Scheme to File All FORM GSTR-1 Extended till 17 Jan 2020	Notification No. 04/2020 – Central Tax dated 10 January 2020
2nd National GST Conference Held for Streamlining GST System	ABS News Service/ 08.01.2020
Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017	01/2020-Integrated Tax, dt. 01-01-2020
Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017	01/2020-Central Tax, dt. 01-01-2020
Seeks to make amendment (2020) to CGST Rules	02/2020-Central Tax, dt. 01-01-2020
Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh	03/2020-Central Tax, dt. 01-01-2020
To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.	27/2019-Integrated Tax (Rate), dt. 31-12-2019
To amend notification No. 10/ 2017- Integrated Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.	28/2019-Integrated Tax (Rate), dt. 31-12-2019
To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.	28/2019-Central Tax (Rate), dt. 31-12-2019
To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.	29/2019-Central Tax (Rate), dt. 31-12-2019
To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.	28/2019-Union Territory tax(rate), dt. 30-12-2019
To amend notification No. 13/ 2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.	29/2019-Union Territory tax(rate), dt. 30-12-2019
Reverse Charge Mechanism (RCM) on Renting of Motor Vehicles	CGST Circular No. 130 dated 31^st December 2019
SGST Rates Raised to 9% from 6% on – · Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods · Flexible intermediate bulk containers	27/2019-Union Territory tax (rate) dated 30-12-2019
CGST Rates Raised to 9% from 6% on – · Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods · Flexible intermediate bulk containers	27/2019-Central Tax (Rate) dated 30-12-2019
IGST Rates Raised to 18% from 12% on – · Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods · Flexible intermediate bulk containers	26-IGST/31.12.2019
GST Notifications and Order Issued for Implementation Decisions of 38th GST Council Meeting on 18 December 2019 · Sec.44 of CGST Act 2017 - Annual Return	GST Order No. 10/2019-Central Tax Dated 26th December, 2019
Board Constitutes Grievance Redressal Committees at Zonal and State level for GST Issues	GST Instruction dated 24 December 2019
CBIC Issues Standard Operation Procedure to Deal with Non-filers	Circular No. 129/48/2019– GST dated 24 December 2019
GSTR-3B Return for Nov to be Filed by 23 Dec 2019	Notification No. 73/2019 – Central Tax dated 23 December 2019
GST Council to Set Up Grievance Redressal Mechanism for Taxpayers	ABS News Service/ 26.12.2019
Non-filing of GST Returns may Lead to Attachment of Bank Accounts	ABS News Service/ 26.12.2019
Board Issues Standardized Format for · Search Authorisations · Summons · Arrest Memos · Jama Talashi · Inspection Notices · Provisional Release Order	Circular No. 128/47/2019 - GST Dated 23rd December, 2019
GST Council’s Decisions on Law and Procedure Related Changes · Only 10% ITC Allowed where Invoice not Reflected in GSTR 2A · SOP from Action against Non Filers of GSTR 3B · Grievance Redressal Committees at Local Level	ABS News Service/ 19.12.2019
GST Council’s Decisions on Rate Changes · Lease payments of Semi Govt Agencies Covered · Single Rate of 28% on Lottery · Single Rate of 18% for PE or PP Bags for Packing of Goods	ABS News Service/ 19.12.2019
GST Notifications for Implementation of Provisions related to E-invoice and QR Code for a Class of Taxpayers
Seeks to carry out changes in the CGST Rules, 2017	68/2019-Central Tax dated 13-12-2019
Seeks to notify the common portal for the purpose of e-invoice. – With Effect from 1 January 2020	69/2019-Central Tax dated 13-12-2019
Seeks to notify the class of registered person required to issue e-invoice –Come into force from 1 April 2020	70/2019-Central Tax dated 13-12-2019
Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017 - Come into force from 1 April 2020	71/2019-Central Tax dated 13-12-2019
Seeks to notify the class of registered person required to issue invoice having QR Code. - Come into force from 1 April 2020	72/2019-Central Tax dated 13-12-2019
Last Date Extended for Furnishing Form GSTR-1 for J&K Registered Persons having Aggregate Turnover more than 1.5 crs for the Months of July to Sept 2019 to 20 Dec 2019	Notification No. 63/2019 – Central Tax dated 12 December 2019
Last Date Extended for Furnishing Form GSTR-1 for J&K Registered Persons having Aggregate Turnover more than 1.5 crs for the Month of Oct 2019 to 20 Dec 2019	Notification No. 64/2019 – Central Tax dated 12 December 2019
Last Date for Filing GSTR-7 Extended to 20 Dec 2019 for the months of July to Oct 2019 for J&K Taxpayers	Notification No. 65/2019 – Central Tax dated 12 December 2019
Last Date for GSTR-3B Filing Extended to 20 Dec 2019 for GST Period July to Sept 2019 for J&K Taxpayers	Notification No. 66/2019 – Central Tax dated 12 December 2019
GSTR-3B Filing Date Extended to 20 Dec 2019 for the Month of October 2019 for Jammu & Kashmir Taxpayers	Notification No. 67/2019 – Central Tax dated 12 December 2019
GST Council may Hike 5% GST Rate to 6%, 12% Slab may go to 18% GST Council to Meet on 18 Dec	ABS News Service/ 07.12.2019
Relief to Call Centres and BPO Services Back-offices of IT Companies under GST · July Circular Withdrawn to Lift Coverage under “Intermediary Services” who provided other than own account. These were classified as non exporters and thus liable to 18% GST.	CBIC Circular No. 127/46/2019 – GST dated 4 December 2019
Appeal Date Extended to Six Months after the Constitution of National Appellate Tribunal for GST	Order No. 09/2019-Central Tax dated 3 December 2019
GST on Job Work Rate of 12% will apply only where the Work is on Goods Owned by another GST Registered Person, in other Cases Job Work on Goods of non-registered Persons, the Job Work Rate will be 18%	Circular No. 126/45/2019-GST dated 22 November 2019
Bus Body Building includes Body Building any Vehicle in Ch.87 including Buses	25-IGST/22.11.2019 26-CT/22.11.2019
GSTR-3B Filing Date Extended to 30 Nov 2019 for the Month of October 2019 for Jammu & Kashmir Taxpayers	Notification No. 61/2019 – Central Tax dated 26 November 2019
Last Date for GSTR-3B Filing Extended to 30 Nov 2019 for GST Period July to Sept 2019 for J&K Taxpayers	Notification No.60/2019 – Central Tax dated 26 November 2019
Last Date for Filing GSTR-7 Extended to 30 Nov 2019 for the months of July to Oct 2019 for J&K Taxpayers	Notification No. 59/2019 – Central Tax dated 26 November 2019
Last Date Extended for Furnishing Form GSTR-1 for J&K Registered Persons having Aggregate Turnover more than 1.5 crs for the Month of Oct 2019 to Nov 2019	Notification No. 58/2019 – Central Tax dated 26 November 2019
Last Date Extended for Furnishing Form GSTR-1 for J&K Registered Persons having Aggregate Turnover more than 1.5 crs for the Months of July to Sept 2019 to Nov 2019	Notification No. 57/2019 – Central Tax dated 26 November 2019
Full Electronic Refund Procedure thru GST RFD-01 Released · GST Commissioner Issues 29 Page Circular	Circular No. 125/44/2019 – GST dated 18 November 2019
Late Filing of GSTR-9A for 2017-18 and 2018-19 is condoned, Return or Short Payment of Tax in GST DRC-03 can be Regularised Provided Deficiency is made good · Clarifications on Special Procedure of 47/2019-CT dated 9 Oct 2019 Issued	Circular No. 124/43/2019 – GST dated 18 November 2019
Nearly 26 lakhs GST Registered are Non-filers of GSTR 3B Returns, May Face Cancellation of Registration · CBIC Asks Commissioners to Take Action on Errants by 25 Nov	ABS News Service/ 18.11.2019
Last Date for GST Returns in J&K Extended Legal Changes in GST Rules for Form 9 and 9C (Annual Returns) Released
Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019	52/2019-Central Tax dated 14-11-2019
Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019	53/2019-Central Tax dated 14-11-2019
Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019	54/2019-Central Tax dated 14-11-2019
Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019	55/2019-Central Tax dated 14-11-2019
Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]	56/2019-Central Tax dated 14-11-2019
Input Tax Credit Limited to Suppliers Invoices Uploaded on GSTR 2A +20% Extra · More to Check Issue of Fake Invoices only to Claim ITC · Limit to be Applied on Self-Assessment Basis · Zero Rated Supplies to be Hit by New Limit	Circular No. 123/42/2019– GST dated 11 November 2019
DIN System of CBIC (Customs, Excise, GST) to Come into Force from 8 Nov	Min of Finance Press Release dated 7 November 2019
HC Allows GST Assessees to File TRAN-I till 30 Nov 2019 in All Cases for Transitional Credit · Right to Property under Art 300A of Constitution Involved	ABS News Service/ 07.11.2019
E-generated Document Identification Number (DIN) for All Communications Mandatory from 8 Nov 2019 – GST Circular · DIN IT Application will be Operational on DDM website from 08.11.2019	Circular No. 122/41/2019-GST dated 5 November 2019
Form GST CMP-08 (Payment of Self Assessed Tax) Last Date Extended to 22 Oct 2019 with Retrospective Effect	50-CT/24.10.2019
Fourth GST Practitioners Examination on 12 Dec 2019 · Registration Start on 22 Nov to 5 Dec 2019 · Notifications Issued upto 30.09.2019 included in Syllabus	NACIN Press Release dated 24^th October 2019
GST on License Fee Charged by State Govt for Grant of Liquor Licences to Vendors	Circular No. 121/40/2019-GST dated 11 October 2019
TRU Clarification on Effective Date of Explanation Inserted in Notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi)	Circular No. 120/39/2019- GST dated 11 October 2019
CBIC clarification on Whether Supply of Securities under Securities Lending Scheme, 1997 by the Lender is Taxable	Circular No. 119/38/2019-GST dated 11 October 2019
Determination of Place of Supply in case of Software/Design Services related to Electronics Semi-conductor and Design Manufacturing (ESDM) Industry	Circular No. 118/37/2019-GST dated 11.10.2019
GST Exemption to DG Shipping Approved Maritime Courses by Maritime Training Institutes of India	Circular No. 117/36/2019-GST dated 11 October 2019
No GST Leviable on Gift or Donation is made to a Charitable Organization, the Payment has the Character of Gift or Donation and the purpose is Philanthropic (i.e. it leads to no Commercial Gain) and not Advertisement	Circular No. 116/35/2019-GST dated 11.10.2019
GST on Airport Levies · Airline acting as pure agent of the passenger should separately indicate actual amount of PSF and UDF and GST payable on such PSF and UDF by the airport licensee, in the invoice issued by airlines to its passengers. The airline shall not take ITC of GST payable or paid on PSF and UDF. The airline would only recover the actual PSF and UDF and GST payable on such PSF and UDF by the airline operator · The airport operators shall pay GST on the PSF and UDF collected by them from the passengers through the airlines. Since, the airport operators are collecting PSF and UDF inclusive of ST/GST, there is no question of their not paying ST/GST collected by them to the Government	Circular No. 115/34/2019-GST dated 11.10.2019
Scope of Support Services to Exploration, Mining or Drilling of Petroleum Crude or Natural Gas or Both” at Sr. No. 24 (ii) of heading 9986 – CBIC Clarification · Scope of the entry at Sr. 24 (ii) under heading 9986 of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 shall be governed by the explanatory notes to service codes 998621 and 998622 of the Scheme of Classification of Services. · Scope of the entry at Sr. No. 21 (ia) under heading 9983 of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 inserted with effect from 1″ October 2019 vide Notification No. 20/2019- CT(R) dated 30.09.2019 shall be governed by the explanatory notes to service codes 998341 and 998343 of the Scheme of Classification of Services. · The services which do not fall under the said entries under heading 9983 and 9986 of the said notification shall be classified in their respective headings and taxed accordingly.	Circular No. 114/33/2019-GST dated 11.10.2019
CBIC Clarifications on GST Rates and Classification on - · Classification of leguminous vegetables when subject to mild heat treatment (parching) · Classification and applicable GST rate on Almond Milk · Applicable GST rate on Mechanical Sprayer · Clarification regarding taxability of imported stores by the Indian Navy · Clarification regarding taxability of goods imported under lease · Applicability of GST rate on parts for the manufacture solar water heater and system · Applicability of GST on the parts and accessories suitable for use solely or principally with a medical device	Circular No. 113/32/2019-GST dated 11.10.2019
GSTR-1 and GSTR-7 for July, August Postponed to 10 Oct and 20 Oct in J&K and Flood Affected Areas	Notification No. 48/2019 – Central Tax dated 9th October, 2019
Filing of Annual Return under Sec 44(1) of GST Act for Financial Year 2017-18 and 2018-19 Optional for Small Taxpayers whose Aggregate Turnover is less than 2 crs	Notification No. 47/2019 – Central Tax dated 9^th October, 2019
Due Date Extended for Furnishing Form GSTR-1 for Registered Persons having Aggregate Turnover more than 1.5 crs for the Month October 2019 to March 2020	Notification No. 46/2019 – Central Tax dated 9^th October, 2019
Quarterly GSTR-1 Return for Rs. 1.5 crs cases - Last Date Extended by One More Month to 31 Jan 2020 and 30 April 2020 for Preceding Quarter	Notification No. 45/2019 – Central Tax dated 9th October, 2019
GSTR-3B Returns to be Filed on 20th day of Succeeding Month from Oct 2019 to Mar 2020	Notification No. 44/2019 – Central Tax dated 9^th October, 2019
GST Rules 2017 Amendments as Recommended by GST Council on 20 September 2019	Notification No. 49/2019 – Central Tax dated 9 October 2019
GST Intelligence Arrests Two Persons for Fraudulently Availing Rs. 127 crs of Input Tax Credit (ITC)	Min of Finance Press Release dated 9 October 2019
Board Clarification Circular on Post Sales Discount in GST Withdrawn	Circular No. 112/31/2019 – GST dated 3 October 2019
Fresh GST Refund Application Required Where Assessee Wins Appeal	Circular No. 111/30/2019 – GST dated 3 October 2019
Second Refund Application can be Filed even in Cases Where Nil Return in Refund is Claimed earlier by Mistake	Circular No. 110/29/2019 – GST dated 3 October 2019
GST and IGST Rates Changes Recommended by GST Council in its 37th Meeting on 20 September 2019 – Effective from 1 October 2019
Seeks to notify the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019.	04/2019-Integrated Tax, dt. 30.09.2019
Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act.	24/2019-Integrated Tax (Rate), dt. 30.09.2019
Seeks to amend notification No. 07/2019 - Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.	23/2019-Integrated Tax (Rate), dt. 30.09.2019
Seeks to amend notification No. 04/2018 - Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.	22/2019-Integrated Tax (Rate), dt. 30.09.2019
Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.	21/2019-Integrated Tax (Rate), dt. 30.09.2019
Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.	20/2019-Integrated Tax (Rate), dt. 30.09.2019
Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.	19/2019-Integrated Tax (Rate), dt. 30.09.2019
Seeks to exempt supply of goods for specified projects under FAO.	18/2019-Integrated Tax (Rate), dt. 30.09.2019
Seeks to amend notification No 27/2018- Integrated Tax (Rate) dated 31.12.2018 so as to exempt IGST on supplies of silver and platinum by nominated agencies to registered persons.	17/2019-Integrated Tax (Rate), dt. 30.09.2019
Seeks to amend notification No 3/2017- Integrated Tax (Rate) dated 28.6.2017 so as to extend concessional IGST rates to specified projects under HELP/OALP, and other changes.	16/2019-Integrated Tax (Rate), dt. 30.09.2019
Seeks to amend notification No 2/2017- Integrated Tax (Rate) dated 28.6.2017 to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.	15/2019-Integrated Tax (Rate), dt. 30.09.2019
Seeks to amend notification No 1/2017- Integrated Tax dated 28.6.2017 so as to specify effective IGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.	14/2019-Integrated Tax (Rate), dt. 30.09.2019
Seeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes.	03/2019-Compensation Cess (Rate),dt. 30.09.2019
Seeks to amend notification No. 1/2017-Compensation Cess (Rate), dated 28.6.2017 on the recommendations of the GST Council in its 37th meeting dated 20.09.2019.	02/2019-Compensation Cess (Rate), dt. 30.09.2019
Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.	43/2019-Central Tax, dt. 30.09.2019
Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017.	25/2019-Central Tax (Rate), dt. 30.09.2019
Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.	24/2019-Central Tax (Rate), dt. 30.09.2019
Seeks to amend notification No. 4/2018 - Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.	23/2019-Central Tax (Rate), dt. 30.09.2019
Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.	22/2019-Central Tax (Rate), dt. 30.09.2019
Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019.	21/2019-Central Tax (Rate), dt. 30.09.2019
Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.	20/2019-Central Tax (Rate), dt. 30.09.2019
Seeks to exempt supply of goods for specified projects under FAO.	19/2019-Central Tax (Rate), dt. 30.09.2019
Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.	18/2019-Central Tax (Rate), dt. 30.09.2019
Seeks to amend notification No 26/2018- Central Tax (Rate) dated 31.12.2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons.	17/2019-Central Tax (Rate), dt. 30.09.2019
Seeks to amend notification No 3/2017- Central Tax (Rate) dated 28.6.2017 so as to extend concessional CGST rates to specified projects under HELP/OALP, and other changes.	16/2019-Central Tax (Rate), dt. 30.09.2019
Seeks to amend notification No 2/2017- Central Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.	15/2019-Central Tax (Rate), dt. 30.09.2019
Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.	14/2019-Central Tax (Rate), dt. 30.09.2019
Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 21(i) of UTGST Act read with Section 7(2) of CGST Act, 2017.	25/2019-Union Territory Tax (Rate), dt. 30.09.2019
Seeks to amend notification No. 07/2019 - Union Territory Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.	24/2019-Union Territory Tax (Rate), dt. 30.09.2019
Seeks to amend notification No. 04/2018 - Union Territory Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.	23/2019-Union Territory Tax (Rate), dt. 30.09.2019
Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.	22/2019-Union Territory Tax (Rate), dt. 30.09.2019
Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.	21/2019-Union Territory Tax (Rate), dt. 30.09.2019
Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.	20/2019-Union Territory Tax (Rate), dt. 30.09.2019
Seeks to exempt supply of goods for specified projects under FAO.	19/2019-Union Territory Tax (Rate), dt. 30.09.2019
Seeks to amend notification No 2/2019- Union territory Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.	18/2019-Union Territory Tax (Rate), dt. 30.09.2019
Seeks to amend notification No 26/2018- Union territory Tax (Rate) dated 31.12.2018 so as to exempt UTGST on supplies of silver and platinum by nominated agencies to registered persons.	17/2019-Union Territory Tax (Rate), dt. 30.09.2019
Seeks to amend notification No 3/2017- Union territory Tax (Rate) dated 28.6.2017 so as to extend concessional UTGST rates to specified projects under HELP/OALP, and other changes.	16/2019-Union Territory Tax (Rate), dt. 30.09.2019
Seeks to amend notification No 2/2017- Union territory Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.	15/2019-Union Territory Tax (Rate), dt. 30.09.2019
Seeks to amend notification No 1/2017- Union territory Tax (Rate) dated 28.6.2017 so as to specify effective UTGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.	14/2019-Union Territory Tax (Rate), dt. 30.09.2019
Rules Pertaining to Single Disbursement of GST Refund Claims Brought into Force with Effect from 24.09.2019 · Rules 10, 11, 12, and 26 Notified on 28 June 2019 Implemented w.e.f 24 Sept 2019	Notification No. 42/2019 – Central Tax dated 24 September 2019
GST Council Decisions on GST Rate on Goods Reduction · Changes effective from 1 Oct 2019	Ministry of finance Press Release dated 20 September 2019
GST Council Decisions on GST Rate Changes on Services · Hospitality and tourism · Job work service · Warehousing · Transportation · Insurance · Export promotion · Miscellaneous · Rationalization/ Trade Facilitation Measures · Clarifications	Ministry of finance Press Release dated 20 September 2019
GST Council Recommendation on Changes in Law and Procedure	Ministry of finance Press Release dated 20 September 2019
GST Registration Link to Aadhaar, may be must for Refunds	ABS News Service/ 21.09.2019
GSTR-1 and GSTR-6 for July Postponed to 20 Sept 2019 in J&K and Flood Affected Areas	Notification No. 41/2019 – Central Tax dated 31 August 2019
TDS in GSTR-7 Postponed in Flood Affected Areas	Notification No. 40/2019 – Central Tax dated 31 August 2019
Refund of State Tax by Centre under Sec 103 of Fin Act to come into Force from 1 Sept 2019	Notification No. 39/2019 – Central Tax dated 31 August 2019
No ITC-04 Form for Job Work not Received in July 2017-March 2019 period, Detail to April-June 2019 Return	Notification No. 38/2019 – Central Tax dated 31 August 2019
IGST Export Refunds – Mismatch Error-SB005 · Board Extends Rectification Facility for all Cases under Circular 40/2018-Customs dated 24.10.2018 to Shipping Bills Filed upto 31.07.2019	CBIC Circular No. 26 dated 27^th August 2019
IGST Refund Claims of Exporters – CA Certificate for GSTR -3B and GSTR-1 Mismatch to Work for April 2018 to March 2019 Period also · Last Date for CA Certificate Extended to 30 Oct 2019	CBIC Circular No. 25 dated 27^th August 2019
Annual Return in GSTR-9, GSTR-9A and GSTR-9C for November to be Filed by 30 November	CBIC Order No. 7/2019-Central Tax dated 26 August 2019
GSTR-3B Return for July to be Filed by 22 August · Flood Affected Areas Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha and Uttarakhand Last date 20 September 2019	Notification No. 37/2019 – Central Tax dated 21 August 2019
E-Way Bill Rule 138E Implementation Date Extended by Three Months to 21 Nov 2019 [Rule 138E: A Composition Dealer will be denied E-way Bill Supply if he has not filed Return for Last Two Periods]	Notification No. 36/2019 – Central Tax dated 20 August 2019
ITC cannot Lapse notwithstanding Lapse Provision in Notification – CGST Act Prevails Over Rule	C/SCA/16213/2018 Order dated 17.07.2019
GST Rate on All Electric Vehicles Reduced from 12% to 5% and of Charger or Charging Stations for EVs from 18% to 5% - With Effect from 1 August 2019	12-IGST/31.07.2019 12-CGST/31.07.2019 12-SGST/31.07.2019
Hiring of Electric Buses by Local Authorities Exempted from GST	13-IGST/31.07.2019 13-CGST/31.07.2019 13-SGST/31.07.2019
Last Date Extended for Furnishing FORM GST CMP-08 for the Quarter April -June 2019 till 31.08.2019	Notification No. 35/2019 – Central Tax dated 29 July 2019
CAG for Invoice Matching in GST – First Audit Report Released	ABS News Service/ 31.07.2019
Electric Vehicles Get Preferential GST of 5% Over Diesel and Petrol which Continue at 18% · GST Rate on All Electric Vehicles Reduced from 12% to 5% and of Charger or Charging Stations for EVs from 18% to 5% · Hiring of Electric Buses by Local Authorities Exempted from GST · Changes in GST Rates shall be Effective from 1st August, 2019	MoF Press Release dated 27.07.2019
Refund Claim Date Extended to 30 June 2019 of Wrong Entry by Exporters in 3.1(a) and 3.1(c) of GSTR 3B in Error in Period 1 July 2017 of 31 March 2018 · Corrigendum Circular Issued	Corrigendum to Circular No. 45/19/2018-GST dated 18 July 2019
CBIC Clarification of GST for Exhibition or on Consignment Basis for Export Promotion – Six Situations and Six Solutions Highlighted in Circular of 18.07.2019	Min of Finance Press Release dated 22 July 2019
RWA Services Supply to Members – Five Questions and Answers	Circular No.109/28/2019- GST dated 22 July 2019
GST Rules 2017 Amended for Exhibitions · GST Practitioner can Surrender Enrolment · New Forms Introduced	33-CT/18.07.2019
Exhibitions Outside India – Receipt of Consideration is Key for Classifying Goods as “Sale”	GST Circular No. 108 dated 18.07.2019
Last Date for Furnishing Form GST-CMP-08 (Payment of Self Assessed Tax) Extended to 31 July 2019	Notification No. 34/2019 – Central Tax dated 18 July 2019
GST Clarification on Supply of Information Technology Enabled (ITeS) Services – Call Centres, BPOs and Role in Exports Defined – GST Policy Wing Opines “Classification Depends upon the Facts of Each Case”	Circular No. 107/26/2019-GST dated 18 July 2019
Corrigendum to Circular No. 102/21/2019-GST dated 15 July 2019 – GST on Penal Interest Depends upon Facts of Each Case	Corrigendum dated 15.07.2019
Refund GST Supply to Duty Free Shops	Circular No. 106/25/2019-GST dated 29 June 2019
IGST Refund on Supply Allowed for Sales in Duty Free Shops to International Tourist	Notification No. 10/2019 – Integrated Tax (Rate) dated 29 June 2019
IGST Exemption on Sales to International Tourist at Duty Free Shops	Notification No. 11 /2019-Integrated Tax (Rate) dated 29 June 2019
GST Refund on Supply Allowed for Sales in Duty Free Shops to International Tourist	Notification No. 11 /2019 – Central Tax (Rate) dated 29 June 2019
Compensation Cess Exempted on Duty Free Shops Supply to International Tourists	Notification No. 1/2019-Compensation Cess (Rate) dated 29 June 2019
Clarifications on Post Sales Discount in GST	Circular No. 105/24/2019-GST dated 28 June 2019
Refunds (RED 01) Wrongly Mapped to State or Central Portal - First Addresses to Pay Up	Circular No. 104/23/2019-GST dated 28 June 2019
Place of Supply Clarifications for Ports, Temporary Import	Circular No. 103/22/2019-GST dated 28 June 2019
GST on Penal Interest Depends upon Facts of Each Case	Circular No. 102/21/2019-GST dated 28 June 2019
No Tax Relief in GST Council Meet · Minister Sitharaman Insists on Plugging in Loopholes in Procedures · GST ANX-1 and GST ANX-2 to Substitute GSTR -1 and GSTR-3B from July on Trail Basis · GSTR RET-01 from Dec 2019 · GSTR-3B to go from Jan 2020	PIB Press Release dated 21^st June 2019
Nirmala to Decide GST on Electronic Vehicles after Fitment Committee Recco · Valuation Principle from Solar Power and Wind Generation to be Placed before Fitment Committee	PIB Press Release dated 21^st June 2019
GST Council to Stay with Anti-Profiteering Body, Life Extended by Two More Years · Aadhar to be used for New Registration	PIB Press Release dated 21^st June 2019
Compulsory E-invoicing for GST from Jan 2020	PIB Press Release dated 21^st June 2019
Blocking of E-way Bill for Non Filing of Returns Date Extended to 21 Aug 2019	25-CT/21.06.2019
IGST Refund Procedure for Exporters · Identification of Suspicious cases: · Inserting Alert in the System · Examination of the export goods · Suspension of IGST refunds · Verification by GST formations · Action to be taken by customs formations on receipt of verification report from GST formations	CBIC Circular No. 16/2019-Customs dated 17 June 2019
New Form GST RET 1 with 2 Ann to Replace GSTR 1, 2 and 3B from July · Trial Runs to End in Adoption of New System from Jan 2020	CBIC Press Release dated 11 June 2019
Last Date for Filing Annual Return FORM GSTR-9 is 30 June 2019 – CBIC Clarification	CBIC Clarification
Rs 1,00,289 Crs Total Gross GST Revenue Collected in May 2019	ABS News Service/ 03.06.2019
Examination for Confirmation of Enrollment of GST Practitioners to be Conducted by NACIN · Last Chance for Eam	ABS News Service/15.05.2019
GSTR-3B Filing Date Extended to 20 June 2019 for the Month of April 2019 for Odisha Taxpayers	Notification No. 24/2019 – Central Tax dated 11 May 2019
GSTR-1 Filing Date Extended to 10 June 2019 for the Month of April 2019 for Units Turnover above Rs. 1.5 crs for Odisha Taxpayers	Notification No. 23/2019 – Central Tax dated 11 May 2019
Last Date for Exercising the Option by Promoters to Pay Tax at the Old Rates of 12%/ 8% with ITC Extended to 20 May 2019	Notification No. 9/2019- Integrated Tax (Rate) dated 10 May 2019
Last Date for Exercising the Option by Promoters to Pay Tax at the Old Rates of 12%/ 8% with ITC Extended to 20 May 2019	Notification No. 10/2019-Central Tax (Rate) dated 10 May 2019
GST Revenue Up to Rs. 1.14 lakh crores in April, IGST Accounts for Share of 0.55 lakh crores · Central Disburses States Share of SGST Refund from Balance IGST Credit with It to be Shared in 50:50 Ratio with States	ABS News Service/02.05.2019
Pre-Import Condition for Exemption of IGST Condition in Advance Authorisation Case Struck Down by Gujarat High Court · Pre-Import Condition not to Apply with Retrospective Effect from the date of 31 October 2017	ABS News Service/02.05.2019
GST Exemption also Applicable on Installments Payment for Long Term Lease of Industrial Plot – TRU Clarification	Circular No. 101/20/2019-GST dated 30 April 2019
GST on Seed Certification Applicable on Certification Tag Value · Application for Seed Production · Registration of Sowing Report · Field Inspection · Seed Processing · Seed Sampling and Analysis · Tagging and Sealing	Circular No. 100/19/2019-GST dated 30 April 2019
Filing of Application for Revocation of Cancellation of Registration – Procedure Detailed	Circular No. 99/18/2019-GST dated 23rd April, 2019
Utilization of Input Tax Credit under GST in New Rules 88A · Wait for Software Upgradation Presently, the common portal supports the order of utilization of input tax credit in accordance with the provisions before implementation of the provisions of the CGST (Amendment) Act i.e. pre-insertion of Section 49A and Section 49B of the CGST Act. Therefore, till the new order of utilization as per newly inserted Rule 88A of the CGST Rules is implemented on the common portal, taxpayers may continue to utilize their input tax credit as per the functionality available on the common portal.	Circular No. 98/17/2019-GST dated 23rd April, 2019
New Rule 12 to Come Effect from 21 June 2019	Notification No. 22/2019 - Central Tax dated 23rd April, 2019
Self-Assessed Tax in Form GST CMP-08 of the CGST Rules, 2017 – Quarterly Statement Last Date till the 18^th Day of the Month Succeeding such Quarter · Annual Return in Form GSTR-4 of the CGST Rules, 2017 on or before 30^th Day of April following the end of such Financial Year	Notification No. 21/2019 - Central Tax dated 23rd April, 2019
Revocation of Cancellation of Registration Returns within 30 days from Order Date	Notification No. 20/2019 - Central Tax dated 23rd April, 2019
GSTR-7 Filing Date Extended to 12 April from 10 April 2019 for the Month of March 2019	Notification No. 18/2019 – Central Tax dated 10 April 2019
GSTR-1 Filing Date Extended to 13 April 2019 for the Month of March 2019 for Units Turnover above Rs. 1.5 crs	Notification No. 17/2019 – Central Tax dated 10 April 2019
Procedure for Registration under 3% Composition Duty Scheme for Below Rs. 50 lakh Turnover Cases	97-GST Circular dated 05.04.2019
IGST Rates on Real Estate Sector Services w.e.f. 1 April 2019 Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.	03/2019-Integrated Tax (Rate), dated 29-03-2019
IGST Exemption on Real Estate Sectors Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.	04/2019-Integrated Tax (Rate), dated 29-03-2019
IGST: CBIC Notifies Services Taxable under RCM of Real Estate Sector Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.	05/2019-Integrated Tax (Rate), dated 29-03-2019
Person Liable to Pay IGST on Development Rights, FSI Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.	06/2019-Integrated Tax (Rate), dated 29-03-2019
IGST on Real Estate Sector under RCM on Supply from Unregistered Supplier Seeks to notify certain services to be taxed under RCM under section 5(4) of IGST Act as recommended by Goods and Services Tax Council for real estate sector.	07/2019-Integrated Tax (Rate), dated 29-03-2019
IGST Rate on Supply of Goods for Real Estate Sector under RCM by Unregistered Dealer Seeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.	08/2019-Integrated Tax (Rate), dated 29-03-2019
Central Goods and Services Tax (Second Amendment) Rules, 2019 Seeks to make Second Amendment (2019) to CGST Rules.	16/2019-Central Tax, dated 29-03-2019
CGST Rates on Real Estate Sector Services w.e.f. 1 April 2019 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.	03/2019-Central Tax (Rate), dated 29-03-2019
CGST Exemption on Real Estate Sector Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.	04/2019-Central Tax (Rate), dated 29-03-2019
CBIC Notifies Services to be Taxed under RCM of Real Estate Sector Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.	05/2019-Central Tax (Rate), dated 29-03-2019
CBIC Notifies Person Liable to Pay GST on Development Rights, FSI Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.	06/2019-Central Tax (Rate), dated 29-03-2019
CGST on Real Estate Sector under RCM on Supply of Goods or Services from Unregistered Supplier Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector.	07/2019-Central Tax (Rate), dated 29-03-2019
CGST Rate on Supply of Goods for Real Estate Sector under RCM by Unregistered Person Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.	08/2019-Central Tax (Rate), dated 29-03-2019
CBIC Amends new GST Composition Scheme Rules Related to ITC Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate).	09/2019-Central Tax (Rate), dated 29-03-2019
UTGST Rates on Real Estate Sector Services w.e.f. 1 April 2019 Seeks to amend 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 for real estate sector.	03/2019-Union Territory tax(rate), dated 29-03-2019
UTGST Exemption on Real Estate Sector Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.	04/2019-Union Territory tax(rate), dated 29-03-2019
Real Estate Services Taxable under RCM w.e.f. 1 April 2019 Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.	05/2019-Union Territory tax(rate), dated 29-03-2019
CBIC Notifies Person Liable to Pay UTGST on Development Rights, FSI Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.	06/2019-Union Territory tax(rate), dated 29-03-2019
UTGST on Real Estate Sector under RCM on Supply from Unregistered Supplier Seeks to notify certain services to be taxed under RCM under section 7(4) of UTGST Act as recommended by Goods and Services Tax Council for real estate sector.	07/2019-Union Territory tax(rate), dated 29-03-2019
UTGST Rate on Supply of Goods for Real Estate Sector under RCM by Unregistered Person Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.	08/2019-Union Territory tax(rate), dated 29-03-2019
UTGST: CBIC Amends New GST Composition Scheme Rules Related to ITC Seeks to amend notification No. 02/2019- Union Territory Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Union Territory Tax (Rate).	09/2019-Union Territory tax(rate), dated 29-03-2019
Due Date for Furnishing FORM GST ITC-04 (Input Credit on Job Worker) for the period July 2017 to March 2019 Extended till 30th June 2019	Notification No. 15/2019–Central Tax Dated 28 March, 2019
Transfer of Input Tax Credit in case of Death of Sole Proprietor - Procedure of Filing FORM GST ITC-02 · Registration liability of the transferee / successor · Cancellation of registration on account of death of the proprietor · Transfer of input tax credit and liability · Manner of transfer of credit	Circular No. 96/15/2019-GST Dated 28 March 2019
Verification of New GST Registration Procedure- CBIC Clarification	Circular No. 95/14/2019-GST Dated 28 March 2019
CBIC Clarifications on GST Refund and Reversal of Input Tax Credit	Circular No. 94/13/2019-GST Dated 28 March 2019
Appointment of Common Authority for the purpose of Exercise of Powers under Sections 73,74, 75 and 76 of the CGST Act, 2017	Order No. 2/2019-GST dated 12 March 2019
IGST Payable on Supply of PSLC (Priority Sector Lending Certificates) Traded Over e-Kuber Portal of RBI from Now Onwards, CGST and SGST Payments Regularised	Circular No. 93/12/2019-GST dated 8 March 2019
GSTR-1 for Large Size Units for April-June 2019 Extended to 11^th day of Succeeding Month · July 2017 to June 2019 Returns under 38(2) and 39(1) to be Notified Later	Notification No. 12/2019-Central Tax dated 7^th March 2019
Notifications to Implement GST Councils Recommendations on GST for MSME Released · Composition Scheme Turn-over Raised to 1.5 crores · Exemption from Registration and Payment of GST Raised to 40 Lakhs, Service Providers to Rs. 20 Lakhs · Mix Suppliers (Goods+Services) Rs. 50 Lakhs · Scheme to be Implemented from 1 April 2019 · Samples Supply not Liable to GST	CBIC Press Release dated 7 March 2019 GST Circular No. 92 dated 7^th March 2019 Notification No. 10/2019-Central Tax dated 7^th March 2019 Notification No. 14/2019-Central Tax dated 7^th March 2019 Notification No. 02/2019-Central Tax (Rate) dated 7^th March 2019
No GST on TCS (Tax Collected at Source)	GST Corrigendum dated 7^th March 2019 to Circular No. 76 dated 31^st December 2018
GSTR-1 for Quarter April-June 2019 Extended to 31 July, 2019	Notification No. 11/2019-Central Tax dated 7^th March 2019
GSTR-3B by 20 July 2019, GST to be Paid on this Date	Notification No. 13/2019-Central Tax dated 7^th March 2019
GST not Paid on Deen Dayal Upadhyaya Grameen Kaushalya Yojana Skill Development Regularised	Notification No. 1/2019-Service Tax dated 6 March 2019
GST on Under Construction Housing Properties Cut to 5% · Levy on affordable houses cut to 1% from 8%; definition of affordable housing changed	ABS News Service/25.02.2019
Online Filing of FORM GSTR-3B thru Common Portal for the Month of Jan 2019 Extended to 28 Feb 2019 for J&K Taxpayers	Notification No. 09/2019 – Central Tax dated 20 February 2019
Intra State Payment of CGST and SGST Accepted instead of IGST Applicable on Warehoused Supply · One Time Exception Allowed	Circular No. 91/10/2019-GST dated 18 February 2019
Place of Supply to be Mentioned Inter State Supply Invoice	Circular No. 90/09/2019-GST dated 18 February 2019
Inter State Supplies to Unregistered Persons Must be Reported in FORM GSTR-3B and FORM GSTR-1	Circular No. 89/08/2019-GST dated 18 February 2019
Last Date for Filing GSTR-7 Extended to 28 Feb 2019 for of Jan 2019	Notification No. 8/2019 – Central Tax dated 8 February 2019
IGST Exemption on Supply of Services in Nepal or Bhutan against Rupee Payment Withdrawn	Notification No. 2/2019- Integrated Tax (Rate) dated 4 February 2019
GST Changes Clarifications · LUT in Export Allowed for Rupee Payment Cases under RBI Guidelines · Job Work Movement Clarified · Role and Liability of Principal · Job Worker Registration Criteria on All India Basis Now · Moulds and dies, jigs and fixtures or tools may not be included in the value of job work services provided its value has been factored in the price for the supply of such services by the job worker · Moulds return not required. They are treated as supply after expiry of free period · Allowing 14 days for owner/transporter to pay tax/penalty for seized goods · Form GST MOV-08 (para 4) Reverses · Mistakes in Payment be paid Voluntarily or through GST DRC-03 · No Returns during Cancellation of Registration Proceedings · Taxpayer is freed from the routine compliances, including filing returns, under GST Act during the pendency of the proceedings related to cancellation	Circular No. 88/07/2019-GST dated 1 February 2019
GST Circular 46/2017 dated 24.11.2017 on Warehoused Goods Rescinded along with 03/01/2018/IGST dated 25.05.2018	Circular No. 04/2019-Customs dated 1 February 2019
Supply in Warehoused not under GST – Levy Applicable only after Customs Clearance into DTA	Circular No. 04/01/2019-GST dated 01.02.2019
Time Limit for FORM GST TRAN-1 Submission of Declaration Extended till 31 March 2019	Order No. 01/2019-GST dated 31 January 2019
Last Date for Filing FORM GSTR-7 for the month Oct-Dec 2018 Extended till 28 Feb 2019	Notification No. 07/2019 – Central Tax dated 31 January 2019
Seeks to rescind notification No. 8/2017-Central Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts	01/2019-Central Tax (Rate), dated 29-01-2019
Seeks to bring into force the CGST (Amendment) Act, 2018	02/2019-Central Tax, dated 29-01-2019
Seeks to amend the CGST Rules, 2017	03/2019-Central Tax, dated 29-01-2019
Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals)	04/2019-Central Tax, dated 29-01-2019
Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017	05/2019-Central Tax, dated 29-01-2019
Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts	06/2019-Central Tax, dated 29-01-2019
Seeks to rescind notification No. 32/2017-Central Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts	01/2019-Integrated Tax (Rate), dated 29-01-2019
Seeks to bring into force the IGST (Amendment) Act, 2018	01/2019-Integrated Tax, dated 29-01-2019
Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017.	02/2019-Integrated Tax, dated 29-01-2019
Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts	03/2019-Integrated Tax, dated 29-01-2019
Seeks to bring into force the GST (Compensation to States) Amendment Act, 2018	01/2018-Compensation Cess, dated 29-01-2019
GST Appellate Tribunal (GSTAT) Approved by Cabinet	PIB Press Release dated 23 January 2019
IGST and Compensation Cess Exemption Allowed in DFIA Cases under AA – Central Tax Notification · AAL and Deemed Exports Covered · Alternatively Utilization in Factory with CA Certificate Must · IGST and CC to be Paid if Goods Sold in Market · Facility Expires on 31 March 2019	Central Tax Notification No. 01 dated 15^th January 2019
GST Act 2018 Amendments to be Notified w.e.f. 1 February 2019 · Last date for passing the examination for GST Practitioners to be extended till 31.12.2019	Press Release dated 10 January 2019
Service Tax as Transition Credit Allowed Upfront in GST Law under Sec. 140(1) CGST Act, 2017	Circular No. 87/06/2019-GST dated 2 January 2019
IGST Export Refunds – EGM Errors Hampering IGST Refund Processing – Mismatch in Local Gateway EGMs Result in Error SB006	CBIC Circular No. 01/2019-Customs dated 2 January 2019
GST Revenue Collection Falls in December 2018 · Rs. 94,726 crore of total gross GST revenue collected in the month of December	PIB Press Release dated 1 Jan 2019
GST on IIMs only below 1 Year Courses, Past Cases from 1 Jan 2018 Covered · Short Term Courses without Official Recognition to Pay 18% GST	GST Circular No. 82/01/2019-GST dated 1^st January 2019
No GST on ADB and IFC	GST Circular No. 83/02/2019-GST dated 1^st January 2019
Printing of Pictures is under 998386 Liable to 18% GST	GST Circular No. 84/03/2019-GST dated 1^st January 2019
Clarification on GST Rate Applicable on Supply of Food and Beverage Services by Educational Institution · Food and beverages by an educational institution to its students, faculty and staff, where such supply is made by the educational institution itself, is exempt under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, vide Sl. No. 66 w.e.f. 01-07-2017 itself. However, such supply of food and beverages by any person other than the educational institutions based on a contractual arrangement with such institution is leviable to GST@ 5%.	GST Circular No. 85/04/2019-GST dated 1^st January 2019
GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company · Classification of branch of a bank as located in rural area and the services which can be provided by BF/BC, is governed by the RBI guidelines. Therefore, classification adopted by the bank in terms of RBI guidelines in this regard should be accepted. · The exemption from tax on services provided by BF/BC is dependent on the meaning of the expression “accounts in its rural area branch”. · The scope of exemption to services provided in relation to “accounts in its rural area branch” vide Sl. No. 39 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017. · Banking company is liable to pay GST on the entire value of service charge or fee charged to customers whether or not received via business facilitator or the business correspondent.	GST Circular No. 86/05/2019-GST dated 1^st January 2019
GST and IGST Rates Changes Recommended by GST Council in its 31st Meeting on 22 December 2018 – Effective from 1 January 2019
Seeks to further amend notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting	25/2018-Integrated Tax (Rate), dt. 31-12-2018
Seeks to further amend notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.	26/2018-Integrated Tax (Rate), dt. 31-12-2018
Seeks to exempt integrated tax on supply of gold by nominated agencies to registered persons.	27/2018-Integrated Tax (Rate), dt. 31-12-2018
Seeks to amend 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 31st meeting held on 22.12.2018.	28/2018-Integrated Tax (Rate), dt. 31-12-2018
Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.	29/2018-Integrated Tax (Rate), dt. 31-12-2018
Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.	30/2018-Integrated Tax (Rate), dt. 31-12-2018
Seeks to insert explanation in an item in notification No. 8/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.	31/2018-Integrated Tax (Rate), dt. 31-12-2018
Seeks to amend the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017.	04/2018-Integrated Tax, dt. 31-12-2018
GST Clarifications on · Govt Departments too must Pay GST and Register on Sale of used Goods to Unregistered Buyers · Penalty is only after SCN, No Penalty on Late Filing if SCN Not Issued · Debit Note Credit Note after Notification – GST to be Paid at Notification Rate · Sec 51 to CGST to Apply only on 51% Govt Undertaking · TCS to be Collected on Full Value including Income Tax · No Invoice with Supply leaves field Open for GST Officer to Decide who the Owner is	Circular No. 76/50/2018-GST dated 31-12-2018
Denial of Composition Option by Tax Authorities and Effective Date · Where the taxpayer has sought withdrawal from the composition scheme, the effective date shall be the date indicated by him in his intimation/application filed in FORM GST CMP-04 · In case of denial of option by the tax authorities, the effective date of such denial shall be from a date, including any retrospective date as may be determined by tax authorities	Circular No. 77/51/2018-GST dated 31-12-2018
Full GST under Reverse Charge for Import of Services to Applicable on Reverse Charge Basis even when only Part Payment is Received in India and Balance Received Outside India	Circular No. 78/52/2018-GST dated 31-12-2018
CBIC Clarification on GST Refund thru RFD-01A Route · In GSTR 2A cases, clarified that the said statement and these invoices, instead of being submitted physically, shall be electronically uploaded on the common portal at the time of filing the claim of refund in FORM GST RFD-01A. Neither the application in FORM GST RFD-01A, nor any of the supporting documents, shall be required to be submitted physically in the office of the jurisdictional proper officer. · the taxpayer will still have the option to physically submit the refund application to the jurisdictional proper officer in FORM GST RFD-01A, along with supporting documents, if he so chooses. · The acknowledgement for the complete application or deficiency memo, as the case may be, would be issued by the jurisdictional tax officer based on the documents so received electronically from the common portal. However, the said acknowledgement or deficiency memo shall continue to be issued manually for the time being. · A refund application is electronically transferred to the wrong jurisdictional officer, he/she shall reassign it to the correct jurisdictional officer electronically within a period of three days. · After the issuance of a deficiency memo, taxpayers would be required to submit the rectified refund application under the earlier Application Reference Number (ARN) only. · The documents/statements/undertakings/invoices to be submitted along with the refund application in FORM GST RFD-01A are the same as have been prescribed under the CGST Rules and various Circulars issued on the subject from time to time. Only the method of submission of these documents/statements/undertakings/invoices is being changed from the physical mode to the electronic mode. · Where there are multiple inputs attracting different rates of tax, in the formula provided in rule 89(5) of the CGST Rules, the term ‘Net ITC’ covers the ITC availed on all inputs in the relevant period, irrespective of their rate of tax.	Circular No. 79/53/2018-GST dated 31-12-2018
Clarification on GST Rates and Classification (Goods) · Sattu unbranded, it attracts Nil GST (S. No. 78 of notification No. 2/2017-Central Tax (Rate) dated 28.06.2017) and if branded and packed it attracts 5% GST (S. No. 59 of schedule I of notification No. 1/2017-Central Taxes (Rate) dated 28.06.2017). · Fish meals, meat cum bone meal (MBM) etc., attract 5% GST under S. No. 103 in notification No. 1/2017- Central Tax (Rate) dated 28.6.2017. (Prepared feed to attract Nil GST under SNo. 102) · Vitamins, provitamins are supplied in a form in which they are capable of general use, i.e. in the form in which it could be used as inputs or raw materials for further processing, instead of being ready to use, then these would be classifiable under heading 2936. For specific use, the code is HS 2309 which is the ready to use preparation. · LPG supplied in bulk, whether by a refiner/fractionator to an OMC or by one OMC to another for bottling and further supply for domestic use will fall under the S. No. 165A of the notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 and shall, accordingly, attract a GST rate of 5%, with effect from 25.1.2018. (Actual supply to domestic consumers not important. The form and packing for domestic supply in the key). · Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP would be classified as plastic bags under HS code 3923 and would attract 18% GST. (BOPP Lamination determines classification under Ch 39 non laminated bags of jute will go under Ch 53). · Wood logs or any kind of wood in the rough/timber, including the wood in rough/log/timber used for pulping falls under heading 4403 and attract GST at the rate of 18%. · Bagasse board [whether plain or laminated] falling under chapter 44 will attract concessional GST rate of 12%. · Fabrics sold in a pack as ladies salwar suit. Any embroidery on a fabric piece or certain embellishment thereon does not change the basic nature of their being a fabric. · Heading 6307 would not cover a fabric pieces or a set of pre-packed fabric pieces, even if embroidered or embellished. Such set of fabric pieces would attract GST at the rate of 5%. · In SNo. 234 of 1/2017 for 5% GST notification specifically applies only the goods falling under chapters 84, 85 and 94 of the Tariff. Therefore, this concession would be available only to such machinery, equipment etc., which fall under Chapter 84, 85 and 94 and used in the initial setting up of renewable energy plants and devices including WTEP. This entry does not cover goods falling under other chapters, say a transport vehicle falling under Chapter 87 that may be used for movement of waste to WTEP. · Turbo charger for Railway is specifically classified under chapter HS code 8414 80 30. It continues to remain classified under this code irrespective of its use by Railways. Therefore, it is clarified that the turbo charger is classified under heading 8414 and attracts 18% GST. · Inter-state movement of goods for provision of service on own account is not supply and not liable to GST. No transfer of title in such goods or transfer of goods to the distinct person by way of stock transfer is involved, it does not constitute a supply of such goods. Hence, it is clarified that any such movement on own account (not involving distinct person in terms of section 25), where such movement is not intended for further supply of such goods does not constitute a supply and would not be liable to GST.	GST Circular No. 80/54/2018-GST dated 31^st December 2018
Sprayers are the same as Sprinklers for Irrigation · Clarification Leads to Withdrawal of SCN on Sprinkler Importers by Customs	GST Circular No. 81/55/2018-GST dated 31^st December 2018
Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.	67/2018-Central Tax, dt. 31-12-2018
Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.	68/2018-Central Tax, dt. 31-12-2018
Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.	69/2018-Central Tax, dt. 31-12-2018
Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.	70/2018-Central Tax, dt. 31-12-2018
Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.	71/2018-Central Tax, dt. 31-12-2018
Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.	72/2018-Central Tax, dt. 31-12-2018
Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.	73/2018-Central Tax, dt. 31-12-2018
Fourteenth amendment to the CGST Rules, 2017.	74/2018-Central Tax, dt. 31-12-2018
Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.	75/2018-Central Tax, dt. 31-12-2018
Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.	76/2018-Central Tax, dt. 31-12-2018
Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.	77/2018-Central Tax, dt. 31-12-2018
Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.	78/2018-Central Tax ,dt. 31-12-2018
Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017.	79/2018-Central Tax, dt. 31-12-2018
Seeks to further amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.	24/2018-Central Tax (Rate), dt. 31-12-2018
Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.	25/2018-Central Tax (Rate), dt. 31-12-2018
Seeks to exempt central tax on supply of gold by nominated agencies to registered persons.	26/2018-Central Tax (Rate), dt. 31-12-2018
Seeks to amend 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 31st meeting held on 22.12.2018.	27/2018-Central Tax (Rate), dt. 31-12-2018
Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.	28/2018-Central Tax (Rate), dt. 31-12-2018
Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.	29/2018-Central Tax (Rate), dt. 31-12-2018
Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.	30/2018-Central Tax (Rate), dt. 31-12-2018
CGST REFUND SEVA BHOJ YOJNA (SBY) Scheme on IGST Paid for Free Food Distribution by Temples and other like Bodies	Circular No. 75/49/2018-GST dated 27^th December 2018
GST Council Slashes Rates, New Slab of Five Percent for Small Service Providers	PIB Press Release dated 22^nd December 2018
Recommendations Made by the GST Council in its 31^st Meeting at New Delhi on 22 Dec 2018	PIB Press Release dated 22^nd December 2018
Recommendations for Changes in GST Acts	PIB Press Release dated 22^nd December 2018
Important Issues Referred by GST Council to various Committees on 22 Dec 2018	PIB Press Release dated 22^nd December 2018
GST Council Approves Formation of seven Member Group of Ministers to Study Revenue Trend	PIB Press Release dated 22^nd December 2018
Lapsed ITC can be Claimed till 31 March 2019, Last Date of 30 Sept Challenged · Gujarat High Court Accepts Petition Challaning GST Law to Restrict ITC Claimed upto Sept 2018 GSTR 3B	ABS News Service/12.12.2018
GST Regime has not Upped Tax in Real Estate, says Govt · GST Rates same as previous Excise Regime · No GST after Completion Certification · ITC available to Builders in Pre-completion Cases, he is to pass onto Buyer in Low Price	Press Release dated 8 December, 2018
GSTR 9, 9A and 9C Forms Uploading on Portal Shortly · Last Date for Filing Extended to 31 March 2019	Press Release dated 7 December 2018
Last Date for Filing GSTR-3B, GSTR-1, GSTR-4 and GSTR-7 by Taxpayers in Cyclone Affected Tamil Nadu and Srikakulam (AP) Extended	Ntfn 62 to 66 Central Tax dated 29 November 2018
IGST Refund for Non EDI Exports through Email Info to DG Systems – Field Formations asked to Speed Up uploading	CBIC Instruction No. 20 /2018-Customs dated 26 November 2018
New Deal for Import Export E-Way Bill · Multiple Parties and Part Consignments Recognised	MoF Press Release
Corrigendum dated 12 November 2018 to Ntfn 60/2018-Central Tax, dated the 30th October, 2018	Corrigendum dated 12 November 2018
Embassies and UN Organizations are Filing Wrong Information of Place of Supply in Form GSTR-11 under Rule 82 of CGST Rules, 2017 · Place of Supply means where Goods will be Delivered According to Invoice, not where Firm/Entity is Registered · Same State Supplier and Place of Supply then CGST + SGST is Charged, Different States then IGST is Charged	CBIC Press Release dated 9^th November 2018
GST Refund Rs. 82,775 crs Claimed by CBIC as on 31Oct 2018 · ITC Refund Due under RFD-01A is High Rs. 2,146 crs for States	CBIC Press Release dated 8^th November 2018
Agent (DCA or Del-Credere) Liability for GST Clarified	Circular No. 73/47/2018-GST Dated 5th November, 2018
In GST Supply Chain Charge First Order Seller for Goods Value and Second Order for Service Rendered	Circular No. 74/48/2018-GST Dated the 5th November, 2018
TDS Exempted on Supply from PSU to PSU from 1 Oct. 2018	Notification No. 61/2018 - Central Tax Dated 5th November, 2018
GST Practitioners to Pass NACIN Exam within Two years of Registration · Computer Based Multiple Choice Question Paper of 2.5 hrs Prescribed	Notification No. 60/2018 – Central Tax dated 30 October 2018
GOI Reaches out State MSME on GST	F.No.349/94/2017-GST(Pt), GST Policy Wing dated 29.10.2018
Refund Claim in Deficiency Memo Cases – No Re-credit in Ledger – Refund Application to be Accepted under earlier Application Reference Number (ARN) · IGST Refund Allowed in EPCG Cases even during the period 13 Oct 2017-9 Oct 2018	Circular No. 70/44/2018 –GST dated 26 October 2018
Clarification of Casual Taxable Person (CTP) · Advance GST for CTP on Net Basis after ITC Credit · CTP will be Treated as Normal Taxable Person after 180 days · Excess Credit Distributed by ISD to be Voluntarily Deposited Back with Interest in Form DRC-07	Circular No. 71/45/2018-GST dated 26 October 2018
Credit Note Issue for Expired Drugs Clarified · Time expired drugs or medicines under the GST laws · Return of time expired goods to be treated as fresh supply · Return of time expired goods by issuing Credit Note · Issuing a delivery challan · Credit note is issued within the time limit specified in sub-section (2) of section 34 of the CGST Act, the tax liability may be adjusted by the supplier · Time limit specified in sub-section (2) of section 34 of the CGST Act has lapsed but the tax liability cannot be adjusted by him in his hands · There is no requirement to declare such credit note on the common portal by the supplier · where the time expired goods, which have been returned by the retailer/wholesaler, are destroyed by the manufacturer, he/she is required to reverse the ITC attributable to the manufacture of such goods	Circular No. 72/46/2018-GST dated 26 October 2018
Cancellation of GST Registration Procedure Specified	Circular No. 69/43/2018-GST dated 26 October 2018
GST ITC-04 Time Limit Extended to 31 December 2018 for Job Worker Movements during July 2017-Sept 2018	Notification No. 59/2018 – Central Tax dated 26 October 2018
Final Return of Cancelled Registration Cases in GSTR-10 before 31 Dec. 2018	Notification No. 58/2018 – Central Tax dated 26 October 2018
Post Audit Authorities under MoD from TDS Compliance Exempted under TDS Section 51(1) of CGST Act, 2017	Notification No. 57/2018 – Central Tax dated 23 October 2018
Inter-State Supplies of Handicraft Goods Exempted from CGST Registration · No E-Way Bill Exemption	Notification No. 56/2018 – Central Tax dated 23 October 2018
Last Date for GSTR-3B Filing Extended to 25 Oct’2018 for GST Period July 2017 - March 2018	Notification No. 55/2018 – Central Tax dated 21 October 2018
Inter-State Supplies of Handicraft Goods Exempted from GST Registration · No E-Way Bill Exemption · Required to obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Central Goods and Services Tax Rules, 2017	Notification No. 3/2018 – Integrated Tax dated 22 October 2018
Last Date for GSTR-3B Filing Extended to 31 Dec. from 30 Sept 2018 for New Migrants to Enable them to Claim Credit for 2017-18 · GSTR 2A Review of Purchases, Reconciliation for Credit can be done in subsequent period after 3B filing	MoF Press Release dated 18.10.2018
Quarterly Return Filing by Composition Dealers in FORM GSTR-4 – MoF Clarification · Taxpayers who have opted to pay tax under the composition levy shall not furnish the data in serial number 4A of Table 4 of FORM GSTR-4.	MoF Press Release dated 17 October 2018
Clarifications of GST Refund	MoF Press Release dated 12 October 2018
Amendments in CGST Rules 2017 · Rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). · Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount · Rule 96 - Refund of integrated tax paid on goods or services exported out of India	Notification No. 54/2018 – Central Tax dated 9 October 2018
CGST Rules 2017 Amended · Rule 96 - Refund of integrated tax paid on goods or services exported out of India	Notification No. 53/2018 – Central Tax dated 9 October 2018
IGST Refund not Granted Due to Claiming Higher Rate of Drawback or where Higher Rate and Lower Rate were Identical	CBIC Circular No. 37/2018-Customs dated 9 October 2018
UN Agencies are Entitled to Refund of Compensation Cess on Intra-State and Inter-State Supply of Goods or Services under Sec. 55 of CGST Act, 2017	Circular No. 68/42/2018-GST dated 5 October 2018
Online Registration and Filing of Claims, by Eligible Units for Disbursal of Budgetary Support under GST Regime · States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim	Circular No.1067/6 /2018-CX Dated 5th October, 2018
Eight Digit Accounting Code for GST TDS Introduced	Circular No. 67/41/2018-DOR dated 28 September 2018
No GST on Fees for Yoga Camp for Income Tax Exempt Entities	Circular No. 66/40/2018-GST dated 26 September 2018
E-Commerce Operators to Collect 1% GST in All Transactions	52-CT/20.09.2018 02-IGST/20.09.2018
Joint Ventures of Government through Subsidiaries also covered for Exemption of Lease Rentals for Industrial Promotion	23-CT(Rate)/20.09.2018 24-IGST(Rate)/20.09.2018
Last Date for Submission of Declaration in TRAN-1 Form Extended to 31 Jan 2019 · Date Extended Dye to Failure of GSTN Portal	Order No. 4/2018-GST dated 17 September 2018
2% TDS for GST on Value to be Deducted on All Payments above Rs. 2.50 lakhs from 1 Oct, 2018 · Guidelines for Deductions and Deposits of TDS under GST by DDO (Drawing and Disbursing Officer)	CGST Circular No. 65 dated 14th September 2018
E-way Bill Proceedings under Sec 129 of CGST Act, 2017 · E-way Bill Invalid if Transport Detail in Part B not Furnished · Invoice is not an E-way Bill, Sec 129 Proceeding to Attracted · Minor Errors like Wrong Address but Locality Correct · Error in 4 or 6 Digit Level of HSN where the first 2 digits of HSN are correct · Error in One or Two Digits/Characters of the Vehicle Number · Penalty to the tune of Rs 500/- each under section 125 of the CGST Act and the respective State GST Act should be imposed (Rs.1000/- under the IGST Act) in FORM GST DRC-07 for every consignment	CGST Circular No. 64 dated 14^th September 2018
Processing of GST Refund Claim by UIN Entities – CBIC Clarification	CGST Circular No. 63 dated 14^th September 2018
Section 52 of CGST Act, 2017 Relating to TCS come into force from 1 Oct 2018	Central Tax Notification No. 51 dated 13^th September 2018
Section 51(1) on Tax Deduction at Source of CGST Act, 2017 to come into force on 1 Oct 2018	Central Tax Notification No. 50 dated 13^th September 2018
New Form GSTR-9C under Rule 80(3) of CGST Rules, 2017 Issued for Annual Return Reconciliation Statement	Central Tax Notification No. 49 dated 13^th September 2018
12% GST will be Paid on Priority Sector Lending Certificates (PSLCs) for the Period 1 July 2017 to 27 May 2018 by Seller Bank on Forward Charge Basis – CBIC Clarifies	CGST Circular No. 62 dated 12^th September 2018
Due Dates for Filing of FORM GSTR-1 and FORM GSTR-3B Extended	MoF Press Release dated 10.09.2018
GSTR-1 Quarterly Last Date Filing Date Extended · July-Sept 2017 to 31 Oct 2018 · Oct-Dec 2017 to 31 Oct 2018 · Jan-March 2018 to 31 Oct 2018 · Apr-Jun 2018 to 31 Oct 2018 · Jul-Sept 2018 to 31 Oct 2018 · Oct-Dec 2018 to 31 Jan 2019 · Jan-Mar 2019 to 30 Apr 2019	Notification No. 43/2018 – Central Tax dated 10 September 2018
GSTR-1 Filing Date Extended to 11^th of Succeeding Month for the Month of July ’17 - Sept 2018 till 31 Oct 2018 for Units Turnover above Rs. 1.5 crs	Notification No. 44 /2018 – Central Tax dated 10 September 2018
GSTR-3B Return Filing –Taxpayers who have Obtained GSTIN Number to File Electronically thru Common Portal on or before 31 Dec 2018	Notification No. 45/2018 – Central Tax dated 10 September 2018
GSTR-3B Online Filing Date	Notification No. 46/2018 – Central Tax dated 10 September 2018
Taxpayers who have Obtained Goods and Services Tax Identification Number (GSTIN) to File Form GSTR-3B Electronically thru Common Portal on or before 31 December 2018	Notification No. 47/2018 – Central Tax dated 10 September 2018
Amendments in CGST Rules, 2017 · Rule 117 - Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day · Rule 142- Notice and order for demand of amounts payable under the Act	Notification No. 48 /2018 – Central Tax dated 10 September 2018
E-way Bill in Case of Storing of Goods in Godown of Transporter	Circular No. 61/35/2018-GST dated 4 September 2018
Procedures for Filing and Processing Refund Claims by Canteen Stores Department (CSD) – CBIC Clarification	Circular No. 60/34/2018-GST dated 4 September 2018
CBIC Clarifications on Refund on Exports	Circular No. 59/33/2018-GST dated 4 September 2018
CENVAT Credit Wrongly Availed under Transitional Credit in GST	Circular No. 58/32/2018-GST dated 4 September 2018
CBIC Clarifies the Term ‘Agent’ for GST Liability where there is no Consideration as such under CGST Act, 2017	Circular No. 57/31/2018-GST dated 4 September 2018
Amendments in CGST Rules, 2017 · Rule 22 – Cancellation of Registration · Dropping of Cancellation of Registration Procedure · Rule 36 - Documentary requirements and conditions for claiming input tax credit · ITC eligible as long as 4 parameters detail in supply available · Rule 55 - Transportation of goods without issue of invoice · Batches or Lots Supply Recognised along with CKD · Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount · Adjusted Total Turnover Defined · Rule 96. Refund of integrated tax paid on goods or services exported out of India · Denial in Cases where 48/2017(GST), 40/2017 (GST), 41/2017 (GST) or 78/2017 (Cus), 79/2017 (Cus) is Availed · Rule 138A. Documents and Devices to be Carried by a Person-in-Charge of a Conveyance · E-way Bill – Driver must Carry Entry Copy · FORM GST REG-20 · FORM GST ITC-04 · FORM GSTR-9 (See rule 80) Annual Return · FORM GSTR-9A (See rule 80) Annual Return (For Composition Taxpayer · FORM GST EWB-01	Notification No. 39/2018 – Central Tax dated 4 September 2018
Time Limit for Making Declaration in Form GST ITC-01 and Form GST-CMP-04 (2 March, 31 March 2018) Extended for a Period of 30 Days	Notification No.42/2018 – Central Tax dated 4 September 2018
Late Fee Waived for GSTR-3B, GSTR-4 and GSTR-6	Notification No. 41/2018 – Central Tax dated 4 September 2018
Time Limit for Declaration in Form GST ITC-04 for the Period July 2017 to June 2018 Extended till 30 Sept 2018	Notification No. 40/2018 – Central Tax dated 4 September 2018
TRU Clarification of Refund of Accumulated ITC on Fabrics by 5/2017 dated 28.06.2017	CBIC Circular No.56/30/2018-GST dated 24 August 2018
Last Date for Filing GSTR-3B and GSTR-1 by Taxpayers in Kerala, Kodagu (Karnataka) and Puducherry Extended till Oct-Nov 2018	Notification No. 36 to 38/2018 – Central Tax dated 24 August 2018
Last Date for Filing GSTR-3B and GSTR-1 by Taxpayers in Kerala Extended to Oct-Nov	MoF Press Release 21 August 2018
Last Date for Filing GSTR-3B for July, 2018 Extended till 24th August, 2018 for All Class of Taxpayers	Notification No. 35/2018 – Central Tax dated 21 August 2018
Ten Member Standing Committee for Consumer Welfare Fund Constituted under Sec. 97(4) of CGST Rules, 2017 and Sec.168 of CGST Act, 2017	03-CT/16.08.2018
IGST Amendment Bill Introduced in Lok Sabha to Implement GST Council Decisions	Lok Sabha
CGST Amendment Bill Introduced in Lok Sabha to Implement GST Council Decisions	Lok Sabha
Compensation Cess Amendment Bill Introduced in Lok Sabha to Implement GST Council Decisions	Lok Sabha
GSTN to Monitor GSTR-1 and 3B for Tax Evaders	PIB Delhi Press Release dated 10^th August 2018
GSTR-1 Filing Date Extended to 11^th of Succeeding Month for the Month of July 2018 to March 2019 for Units Turnover above Rs. 1.5 crs	Notification No. 32 /2018 – Central Tax dated 10 August 2018
GSTR-1 Quarterly Last Date Filing Date Extended · July-Sept 2018 to 31 Oct 2018 · Oct-Dec 2018 to 31 Jan 2019 · Jan-March 2019 to 30 Apr 2019	Notification No. 33/2018 – Central Tax dated 10 August 2018
GSTR-3B Last Date Extended to 20^th Day of Next Month in July 2018 to March 2019 Period	Notification No. 34/2018 – Central Tax dated 10 August 2018
GST Applicable on Goods and Services – CBIC Clarification · Fortified Toned Milk · Refined beet and cane sugar · Tamarind Kernel Powder (Modified & Un-Modified form) · Drinking water · Plasma products · Wipes using spun lace non-woven fabric · Real Zari Kasab (Thread) · Marine Engine · Quilt and comforter · Bus body building as supply of motor vehicle or job work · Disc Brake Pad	Circular No.52/26/2018-GST dated 9 August 2018
GST Applicable only on Petroleum Gases retained by Users	Circular No.53/27/2018-GST dated 9 August 2018
Only Fertilisers Supplied for Use as Fertilisers or in Manufacture of Complex Fertilisers to Attract only 5% GST · Other Fertilisers used for other than Agri Purposes to be Charged 18% GST	Circular No. 54/28/2018-GST dated 9 August 2018
Services Provided by Private ITIs Exempted for Coaching in Designated Trade from GST – CBIC Clarification	Circular No. 55/29/2018- GST dated 10 August 2018
GST Collections on the Rise, Crosses 96K crs Mark in July 2018	PIB Delhi Press Release dated 10^th August 2018
GST Registration - Special Procedure for Completion of Migration of Taxpayers who Received Provisional IDs but could not Complete the Migration Process – Window Opened for GSTIN in Provisional IDs Cases · Exemption to Payment under Reverse Charge Extended to 30.09.2019	Notification No. 31/2018 – Central Tax dated 6 August 2018
Supplies from Unregistered Supplier to Registered Recipient for Intra State Supplies Exemption Extended by One Year till 30 Sept. 2019	Notification No. 22/2018 – Central Tax (Rate) dated 6 August 2018
Payment of Tax under Section 5(4) of IGST Act, 2017 – Date Extended to 30 Sept 2019 from 30 Sept 2018	Notification No. 23/2018 – Integrated Tax (Rate) dated 6 August 2018
5% GST without ITC on Food or Drink Supply by College Hostel Mess to Students and Staff included in Notification – Circular Withdrawn	CBIC Circular No. 50/24/2018-GST dated 31 July 2018
Ambulance Services provided by Private Parties to the Government is Exempted from GST under National Health Mission – CBIC Clarification	Circular No. 51/25/2018-GST dated 31 July 2018
Input Service Distributors to File GSTR-6 by 30 Sept for July 2017-August 2018 Period	Notification No. 30/2018 – Central Tax dated 30 July 2018
GST, IGST and Compensation Rates Changes Recommended by GST Council in its 28^th Meeting on 21 July 2018 – Effective from 27 July 2018 · GST Rates Reduction On Several Goods and for Specified Handicraft Items · GST rates have been recommended to be brought down to Nil on Sanitary Napkins, Rakhi and more Goods · Recommends for Allowing Refund to Fabrics on Account of Inverted Duty Structure · Rate Change Made in Respect of Footwear
12% IGST Rates on Handicraft Items Seeks to prescribe concessional IGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018	22/2018-Integrated Tax (Rate), dt. 26-07-2018
Textile and Railway Goods List without Refund of Unutilised ITC Seeks to amend Notification 05/2017-Integrated Tax (Rate), dt. 28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018	21/2018-Integrated Tax (Rate), dt. 26-07-2018
Exempt IGST Goods at Zero Rate Seeks to amend Notification 02/2017-Integrated Tax (Rate), dt. 28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018	20/2018-Integrated Tax (Rate), dt. 26-07-2018
IGST (Goods) Jumbo Notification Seeks to amend Notification 01/2017-Integrated Tax (Rate), dt. 28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018	19/2018-Integrated Tax (Rate), dt. 26-07-2018
IGST Services Jumbo Notification with General Rates Seeks to insert explanation in an item in notification No. 8/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017.	18/2018-Integrated Tax (Rate), dt. 26-07-2018
Panchayat Functions by Government as Neither Supply of Goods or Services under Sec 20(i) of IGST Act, 2017 Seeks to amend notification No. 11/2017- Integrated Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.	17/2018-Integrated Tax (Rate), dt. 26-07-2018
Services on Reverse Charge Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).	16/2018-Integrated Tax (Rate), dt. 26-07-2018
IGST Services Exemption Notification Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.	15/2018-Integrated Tax (Rate), dt. 26-07-2018
IGST Services Jumbo Notification with General Rates Seeks to amend 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 28th meeting held on 21.07.2018.	14/2018-Integrated Tax (Rate), dt. 26-07-2018
GST Compensation Cess Seeks to amend Notification No. 1/2017 -Compensation Cess (Rate) dated 28.06.2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018	02/2018-Compensation Cess (Rate), dt. 26-07-2018
Seeks to prescribe concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018	21/2018-Central Tax (Rate), dt. 26-07-2018
Seeks to amend Notification No 05/2017-Central Tax (Rate), dt. 28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018	20/2018-Central Tax (Rate), dt. 26-07-2018
Seeks to amend Notification No. 02/2017-Central Tax (Rate), dt. 28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018	19/2018-Central Tax (Rate), dt. 26-07-2018
Seeks to amend Notification No. 01/2017-Central Tax (Rate), dt. 28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018	18/2018-Central Tax (Rate), dt. 26-07-2018
Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.	17/2018-Central Tax (Rate), dt. 26-07-2018
Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.	16/2018-Central Tax (Rate), dt. 26-07-2018
Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).	15/2018-Central Tax (Rate), dt. 26-07-2018
Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018	14/2018-Central Tax (Rate), dt. 26-07-2018
Seeks to amend 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 28th meeting held on 21.07.2018.	13/2018-Central Tax (Rate), dt. 26-07-2018
IGST in Fertilizers to Apply Only on the Pool in Price and not Transaction Value	Notification No. 55/2018 –Customs dated 26 July 2018
Recommendations Made by the GST Council in its 28^th Meeting at New Delhi on 21 July, 2018 · GST Rates Reduction On Several Goods and for Specified Handicraft Items · GST rates have been recommended to be brought down to Nil on Sanitary Napkins, Rakhi and more Goods · Recommends for Allowing Refund to Fabrics on Account of Inverted Duty Structure · Rate Change Made in Respect of Footwear	PIB (MoF) Press Release dated 21 July 2018
Recommendations for Changes in CGST Act, 2017, IGST Act, 2017, UTGST Act 2017, and GST (Compensation to States) Act, 2017	ABS News Service/23 July 2018
GST Rate on Services	ABS News Service/23 July 2018
GST Council Approves Simplified GST Return	ABS News Service/23 July 2018
GST Council Approves Opening of Migration Window for Tax Payers till 31^stAugust, 2018	ABS News Service/23 July 2018
GST Sanctions by Accounts should be Completed on the Same Day says Chief Controller of Accounts, CBIC · Payment Advises to be sent on the same Day Too	Office Memorandum dated 19 July 2018
GST Drawback Scheme Likely from Oct 1 as Exports Slip	ABS News Service/21.07.2018
Nodal Officers Nominated for Implementation of E-way Bill System	Press Release dated 18 July 2018
CBIC to Observe Third Refund Fortnight from 16 to 30 July to Clear Pending Refunds	ABS News Service/17.07.2018
CGST Delhi North Commissionerate Arrests Director of a Company for Evasion of Service Tax	ABS News Service/13.07.2018
38 Changes Proposed in the CGST Act, 6 Changes in IGST and Two in GST Compensation Act	ABS News Service/10.07.2018
GST Discount on Digital Payments Deferred	ABS News Service/10.07.2018
DG Safeguards Renamed as Director General of Anti-profiteering under CGST Rules 2017	Notification No. 29/2018 – Central Tax dated 6 July 2018
Reverse Charge Mechanism and GST Discount on Digital Payment to be Finalised in 21 July Meeting	ABS News Service/05.07.2018
Defence against Writ Petitions relating to GST	CBIC Instruction dated 4 July 2018
Government Celebrates First GST Day · Finance Minister and Industry Stalwarts Commemorate the First Year of the Unprecedented Reform of Indian Taxation · Indirect Tax Collections Increase by 11.9% · 1.5% Increase Expected in the Non-Oil Category, Post GST Roll-Out: Arun Jaitley	ABS News Service/03.07.2018
Rs 95,610 crore of Total Gross Revenue Collected in June 2018 as Compared to Last Month’s Revenue of Rs. 94,016 crore · Monthly Average of GST Collection in the Last Financial Year was Rs. 89,885 crore · GST Revenue Collection for June 2018	Press Release dated 1 June 2018
S. Ramesh Takes Over as Chairman CBIC, Vanaja Retires after Giving Birth to GST	Ministry of Finance Press Release dated 30.06.2018
Deduction of TDS in GST Suspended for Three Months till 30 Sept 2018	Press Release dated 29 June 2018
One Year of GST	CBIC Press Release dated 30 June 2018
Rakesh Agarwal from GST Council Selected for Award	F.No. 503/25/2018-T dated 27.06.2018
Supplies from Unregistered Supplier to Registered Recipient for Intra State Supplies Exemption Extended by three months Till 30 Sept. 2018	Notification No. 12/2018 – Central Tax (Rate) dated 29 June 2018
Payment of Tax under Section 5(4) of IGST Act, 2017 Date Extended to 30 September 2018 from 30 June 2018	Notification No.13/2018– Integrated Tax (Rate) dated 29 June 2018
28^th GST Council Meeting to be Held on 21 July 2018	ABS News Service/29.06.2018
E-way Bill Simplified, Inspection to be Completed in “Three Continuous Days” and not “Three Working Days” · Only Single Verification of Conveyance in Each State, Multiple Inspection by Different Agencies not Allowed · Hard Copies of Documents Attached by the Agencies will be Accepted by Other Tax Authorities, No Separate Authority-to-Authority Communication Required · Detention only for Portion of Suspected Goods Violating GST, Entire Consignment not to be Detained · Date Format Introduced in Release Order in GST MOV-05	49-GST/21.06.2018
Govt Claims IGST Refund of Rs. 6087 Crs by Mid June in Special Refund Fortnight Week, Total Refunds of Rs. 38062 crs Sanctioned till 16 June	Min of Finance Press Release dated 20 June 2018
Transporters can Get Unique Common Enrolment Number (UCEN) to Substitute Multiple GSTIN for Different States · New Form GST ENR-02 Released	28-CT/19.06.2018
Services to SEZ will be Treated as Inter-State Supply to be Covered under IGST · Services Supply to SEZ Unit will be Treated as Zero Rated Supply only for Authorised Operations of Unit · Fabric Processors as Job Workers can Get Refund of Inverted Duty since they are in Services Sector · Inverted Duty Provision under Section 54(3) of CGST is Only for Goods	Circular No. 48/22/2018-GST dated 14 June 2018
CGST Rules, 2017 Amended New Forms Prescribed for Fortnightly Return in Composition Revenue and Refund Applications RFD-01	26-CT/13.06.2018
Disposal within One Month Notified for Seized Goods under Section 67(2) of GST Act	27-CT/13.06.2018
All Transferable Scrips to Attract 12% GST, Full Exemption on Exim Scrips. Residual Rate of 18% Not to Apply	Circular No. 46/20/2018-GST dated 6 June 2018
Moulds and Dies for Job Work without Consideration not Liable to GST · Goods Supply and Services Supply Shown Separately in Invoice will not be Treated as Composite Supply · In Tea Auction, Separate Accounts to be Maintained by Principal and Auctioneer with Input Tax Credit Facility · E-way Bill Required at Delivery Point in Rail Transport Case · EWB Required in All Transit Cases · No EWB for Same State Movements from DTA to SEZ or SEZ to DTA	Circular No. 47/21/2018-GST F. No. CBEC- 20/16/03/2017-GST Dated 8th June, 2018
IGST Refund on Export	CBIC Circular No.15/2018-Customs dated 6 June 2018
Eight More Jurisdictions Notified for E-way Bill for Intra-State Movements, Punjab to Start from 1 June, Tamil Nadu 2nd June and West Bengal 3rd June	CBIC Press Release dated 31 May 2018
Input Service Distributors to File GSTR-6 by 31 July for July 2017-June 2018 Period	25-CT/31.05.2018
Export Refunds Held up in GSTN Due to Non Declaration of Goods as Export Supply to be Cleared on Auto Mode by Customs · Special Refund Fortnight from 31.05.2018 to 14.06.2018	45-CBIC GST Wing Circular/30.05.2018
Pending IGST Refund Claims	12-CBIC Circular/29.05.2018
Ambulance Services provided by Private Parties to the Government is Exempted from GST under National Health Mission	210-CBIC Service Tax Wing Circular/30.05.2018
Priority Sector Lending Covered under Reverse Charge Mechanism	Notification No. 11 and 12/2018-Central Tax (Rate) dated 28 May 2018
NACIN to Conduct Exam for GST Practitioners	Notification No. 24 /2018 – Central Tax dated 28 May 2018
Land Leasing for Agriculture by Farmers are in Support Services, No GST	MoF Press Release dated 28 May 2018
No E-Way Intra-State in Goa but for 22 Items, Only Four Docs Required	Notification No. CCT/26-2/2018-19/36, Dated 28th May, 2018
CBIC Clarifies IGST will be Collected only at Final Point of Warehousing	IGST Circular No. 3/1/2018-IGST dated 25th May, 2018
Haryana Govt Issues Guidelines for Refund Processing under HGST Act - Standard Operating Procedure for Manual Application and Processing	Circular Memo No. 1645/GST-III, dated 25th May, 2018
E-Way Bill Movements within States Adopted in Maharashtra and Union Territories from 25 May	MoF Press Release dated 24 May 2018
First Arrest under GST in Shahdara · Fault Invoices for ITC of Rs. 28 crs Issued · Post Remarks Accused to Judicial Custody	Press Release dated 24 May 2018
GSTR-3B Filing Date Extended by Two Days to 22 May 2018 for the month of April 2018 since 20 May is a Sunday	Notification No. 23/2018 – Central Tax dated 18 May 2018
Kerala E-way Bill Notification	Notification No. 3/2018 - State Tax, C1-21187/2017-Part (1), Dated 14th May, 2018
Late Fee on Filing of GSR-3B for Non-Filers of TRAN-1 before 17 Dec 2017	22-CT/14.05.2018
EWB Roll Out in Assam (16 May) and Rajasthan (20 May) for Intra State Movement of Goods	MoF Press Release dated 14 May 2018
GST Council Recommends End to Invoice Matching · GSTR-3B Wins the Final Round	MoF Press Release dated 4 May 2018
GST Council Discusses Change in GST Rate for Digital Transactions and Imposition of Sugar Cess	MoF Press Release dated 04 May 2018
Change in the Shareholding Pattern of GSTN	MoF Press Release dated 4 May 2018
Transfer of Tenancy Rights under GST	Circular No.44/18/2018-CGST dated 2 May 2018
MP and Four Others Roll-out Intra-State EWay from 25 April	Press Release dated 23.04.2018
EWB for “Bill To Ship To” Model of Supplies under CGST Rules, 2017	Press Release dated 23 April 2018
Six More States to Roll-out Intra-State E-way Bills from April 20	ABS News Service/18.04.2018
Amendments to CGST Rules, 2017 · Rule 89 – Application for refund of tax, interest, penalty, fees or any other amount · Rule 97 - Consumer Welfare Fund · FORM GSTR-10 – Final Returns · FORM GST DRC-7 – Summary of the Order	Notification No. 21/2018 – Central Tax dated 18 April 2018
Quarterly Return by Composition Dealers in FORM GSTR-4	Press Release dated 17 April 2018
UIN Agencies GST Refund Procedure	Circular No. 43/17/2018-GST dated 13 April 2018
Arrears of Excise, CENVAT to be Recovered under GST Law thru Electronic Ledger or Cash	Circular No. 42/16/2018-GST dated 13 April 2018
GST Enforcement Rules Notified Interception of Conveyances for Inspection in Movement	Circular No. 41/15/2018-GST dated 13 April 2018
GST on Supply of Food and Drinks in Educational Institutions - Clarification · Only 5% GST on Restaurants in Schools and Colleges · Direct Supply to Students Exempted	MoF Press Release dated 11 April 2018
IT Grievance Redressal Mechanism Setup with GSTN and DG Systems · Law Committee to Give Inputs · Waiver of Fee and Penalty Allowed · Stuck TRAN-1 Cases due to IT Glitches to be Resolved by 30 April · GSTR-3B to be Filed by 31 May	Circular No. 39/13/2018-GST dated 3 April 2018
Automatic Acceptance of LUTs without Document for IGST Exemption on Exports	Circular No. 40/14/2018-GST dated 6 April 2018
5% Standard GST on Railway Catering Services under IRCTC	02-GST Order dated 31 March 2018
GSTN Claims Over 2 lakh EWB Issued in First Two Days of Roll Out	MoF Press Release dated 2 April 2018
E-way Bill System Rolls on April Fool Day	Ministry of Finance Press Release dated 1 April 2018
Total Rs 17,616 crore of Refunds Issued under GST; 90% of IGST Eligible Claims Approved · Rs 9,604 crore - IGST refunds · Rs. 5,510 crore - ITC refund by Centre · Rs 2,502 crore ITC refund by States · Rs 16,680 crore - Duty Drawback · Rs 1,833 crore - RoSL	MoF Press Release dated 2 April 2018
E-way Bill System Clarification · Only One E-Way Bill Required for Inter State Movement · 72 hr Clock to Tick only from Driver Detail Filled by Transporter in EWB Part B	Ministry of Finance Press Release dated 31 March 2018
GSTR-1 (Q1 Apr-June 2018) Filing Date Extended to 31 July 2018 for Units upto Rs. 1.5 crs	Central Tax Notification No. 17 dated 28^th March 2018
GSTR-1 Monthly Filing Date Extended · Apr ’18 to 31 May ’18; May ’18 to 10 Jun ’18; June ’18 to 10 July ‘18	Central Tax Notification No. 18 dated 28^th March 2018
GSTR-6 Return Filing for July 2017-April 2018 Extended to 31 May 2018	Central Tax Notification No. 19 dated 28^th March 2018
Due Date for Filing Application for Refund under Sec 55 by Specialised Agencies Extended	Central Tax Notification No. 20 dated 28^th March 2018
GST Refund Fortnight Extended to Cover 29-31 March Holiday Period	CBEC Press Release dated 28^th March 2018
IGST and Compensation Cess Exemptions under AA/EPCG Extended Till 1 Oct 2018 – Amendments in Customs Notifications	Customs Notification No. 35 dated 28^th March 2018
Time Limit for Submitting Form GST Tran-2 (under Rule 117(4)(iii)(b) of CGST Rules, 2017) Extended Till 30 June 2018	CBEC Order No. 01 dated 28^th March 2018
CBEC Clarifications on Job Work under GST	38-CBEC GST Wing Circular dated 26.03.2018
IGST Refund on Exports	CBEC Circular No. 08/2018-Customs dated 23 March 2018
Amendments to CGST Rules, 2017 · Principal Challan Endorsement Allowed · Anti-Profiteering Authority	Notification No. 14/2018 – Central Tax dated 23 March 2018
Notification - E-Way Bill for Inter State Movement from 1 April 2018	Notification No. 15/2018 – Central Tax dated 23 March 2018
GSTR-3B Online Filing Dates	Notification No. 16 /2018 – Central Tax dated 23 March 2018
Supplies from Unregistered Supplier to Registered Recipient for Intra State Supplies Exemption Extended by three months Till 30 June 2018	Notification No. 10/2018 – Central Tax (Rate) dated 23 March 2018
Payment of Tax under Section 5(4) of IGST Act, 2017 Date Extended to 30 June 2018 from 31 March 2018	Notification No. 11/2018 – Integrated Tax (Rate) dated 23 March 2018
IGST Refund on Export – EGM Error	CBEC Circular No. 06/2018-Customs dated 16 March 2018
GST Export Refunds	CBEC Press Release dated 16 March 2018
CBEC Clarifications on Refund on Exports	37-GST Circular dated 15.03.2018
Processing of Refund Applications for UIN Entities · To facilitate processing of refund claims of UIN entities, a nodal officer has been designated in each State details of whom are given in Annexure A · A monthly report as prescribed in Annexure B is required to be furnished to the Director General of Goods and Services Tax by the 30th of the succeeding month	Circular No. 36/10/2018-GST Dated 13 March, 2018
GST Deadlines Extended by Another Three Months till June 2018 · GSTR 3B to Continue for the Time being without Invoice Matching · No RCM for the Time Being	ABS News Service/10.03.2018
Data Analytics Shows Major Shortfall in ITC Claims on Import IGST · Mismatches between GST Paid and GST Dues Detected	ABS News Service/10.03.2018
Tax Exemptions for Exporters for Six Months till e-Wallet Rolls in on 1 Oct 2018	ABS News Service/10.03.2018
E-way Bill for Inter State from 1 April, Transactions in Intra State Later	ABS News Service/10.03.2018
CGST Rules 2017 Amended · Rule 117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day · Rule 138-Information to be furnished prior to commencement of movement of goods and generation of e-way bill · Rule 138A-Documents and Devices to be Carried by a Person-in-Charge of a Conveyance · Rule 138B-Verification of Documents and Conveyances · Rule 138C-Inspection and Verification of Goods · Rule 138D-Facility for Uploading Information regarding Detention of Vehicle · Forms – GST EWB 01 to EWB 04, INV 01	Notification No. 12/2018 - Central Tax (F. No.349/58/2017-GST) Dated 7th March, 2018
Late Fee of Rs. 10 to be Charged on Delayed Filing of Form GSTR-5A – Notification Rescinded	Notification No. 13/2018 – Central Tax dated 7 March 2018
Mechanism for Time Bound Disposal of Refund Claims by Proper Officers of the Department	Circular No. 1/SOP No.1/2018-GST No. F. 3(129)/Policy-GST/2018 1542-44 Dated: 28th February, 2018
Clarification on Taxable Services provided by the Member of the Joint Venture(JV) to the JV and Vice Versa and inter se between the members of the JV	Circular No. 35/9/2018-GST dated 3 March 2018
GST Clarifications on Services · Bus Body Building · Retreading of Tyres · Priority Sector Lending Certificates (PSLCs) · Activities Carried by DISCOMS · Transmission or Distribution of Electricity · Guarantee Commission · Application Fee · Rental Charges against Metering Equipment · Testing Fee for Meters/ Transformers · Shifting of Meters or Shifting of Service Lines · Charges for Duplicate Bill · Guaranteeing the Loans	Circular No. 34/8/2018-GST F.No.354/17/2018- TRU Dated 1st March, 2018
Goods in CST Act Refers only to Six Categories Covering Petrol, Diesel, ATF, Natural Gas, Crude and Liquor	Karnataka Circular No. 16/2017/18 No.KSA.GST.CR-16/2017-18 Dated 2nd March, 2018
Two Arrested in Mumbai for False GST Invoices for ITC Credit above Rs. 2 crs under Sec.69 of CGST Act, 2017	ABS News Service/03.03.2018
GST Council to Meet on March 10 through Video Conferencing	ABS News Service/23.02.2018
IGST Refund on Exports · Customs Officers given Power for GST Refund in Shipping Bill Invoice Mismatch Cases (Error Code SB005) · Scroll Amount to be Sanctioned · Exporter to Supply Concordance Table of GST Invoice with Shipping Bill · CBEC Claims Rs. 4K crs in Refund Released so far · Only 31% of Claims sent to Customs by GSTN · Invoice Mismatch between Shipping Bill and GSTR Biggest Problem · Shipping Bill No, Date, Port Codes Missing, Amendment thru Table 9 of GSTR-1 Advised · Claim is more than GST Paid (Table 3.1(b) of GSTR-3B)	Circular No. 05/2018-Customs dated 23 February 2018
Disputed CENVAT Credit not to be used in GST Regime, Undertaking on Non Utilisation required for Amounts Great than Rs 10 lakhs	Circular No. 33/07/2018-GST dated 23 February 2018
Customs Claims Clearance Time at Chennai Port Cut to 4.60 days in Jan 2018 from 9.07 days a year back · Chairman ask Officers to Refund IGST, Clear Mismatches she advises	DO. No. 08/CH(EC)/2018 dated 23.02.2018
GSTN Reforms GSTR-3B Filing · Tax Liability will be Shown on Site before Filing · Input Tax Credit (ITC) available will be Visible – Taxpayer can Decide ITC Utilisation · Draft Return can be Downloaded to Verify Details Offline · Auto Fill of Taxes Introduced	ABS News Service/22.02.2018
Clarifications of GST on Supply of Services – · Accommodation Services · Legal Services · Elephant/camel Joy Rides · Rental Services · Health Care Services · Oil Exploration and Production Contractors	Circular No. 32/06/2018-GST dated 12 February 2018
GST Show Cause Notice (SCN) Powers upto Rs. 20 lakhs Delegated to Superintendent Level · Adjudication only with Jurisdiction Commissioner, Audit or Intelligence Wing can issue only SCN	Circular No. 31/05/2018 – GST dated 9 February 2018
E-Way Bill Implementation Postponed – Notification on Implementation Date of 1 Feb Rescinded	Notification No. 11/2018 – Central Tax dated 02.02.2018
Royalty and Licence Fee Intellectual Property Value on Imported Goods Exempt from IGST under Sec 3(7) of CTA – Value Included in Transaction Value and Customs Duty Paid	Notification No. 6/2018- Integrated Tax (Rate) dated 25 January 2018
Exemption of IGST to R&D on the Pattern of 51/96 dated 23.07.1996	Notification No. 10/2018- Integrated Tax (Rate) 25 January, 2018
IGST on Used Motor Vehicles	Notification No. 9/2018 – Integrated Tax (Rate) 25 January, 2018
Compensation Cess Exempted on All Old and Used Motor Vehicles without ITC	Notification No. 01/2018-Compensation Cess (Rate) dated 25 January 2018
IGST Rates Revised w.e.f. 25 January 2018 · Goods under 5% · Goods under 12% · Goods under 18% · Goods under 28%	07/2018-Integrated Tax (Rate), dated 25-01-2018
IGST Notification on Goods at Zero Rate Revised w.e.f. 25 January 2018	08/2018-Integrated Tax (Rate), dated 25-01-2018
IGST Rates (General Rates) of various Services Revised w.e.f. 25 January 2018 - I	01/2018-Integrated Tax (Rate) dated 25 January 2018
IGST Rates (Nil) of various Services Revised w.e.f. 25 January 2018 - II	02/2018-Integrated Tax (Rate) dated 25 January 2018
Services on Reverse Charge	03/2018-Integrated Tax (Rate) dated 25-01-2018
Special Procedure to Payment of Tax by Registered Person Supplying Service by way of Construction against Transfer of Development Right	04/2018-Integrated Tax (Rate) dated 25 January 2018
Seeks to Exempt Central Government’s Share of Profit Petroleum from Integrated Tax	05/2018- Integrated Tax (Rate) dated 25 January 2018
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	Circular No. 29/3/2018-GST dated 25 January 2018
Goods Classified under Chapter 86 Supplied to Railways Attract 5% GST · Goods Other Than in Chapter 86 Supplied to Railways will attract General GST Rates	Circular No. 30/4/2018-GST dated 25 January 2018
Rupees Twenty Five per day may be Deducted for Delayed Filing of Form GSTR-1	Notification No. 4/2018 – Central Tax dated 23 January, 2018
Late Fee of Rs. 10 to be Charged on Delayed Filing of Form GSTR-5	Notification No. 5/2018 – Central Tax dated 23 January 2018
Late Fee of Rs. 10 to be Charged on Delayed Filing of Form GSTR-5A	Notification No. 6/2018 – Central Tax dated 23 January 2018
Late Fee of Rs. 25 per day to be Payable for Delayed Filing of Form GSTR-6	Notification No. 7/2018 – Central Tax dated 23 January 2018
Form GSTR-6 Return Filing for July 2017 to Feb 2018 Extended Till 31 March 2018	Notification No. 8/2018 – Central Tax dated 23 January 2018
State Government GST Officers given Power under Revised Rule 96(9) of CGST Rules to Sanction Refund in IGST Paid on Services Export	Notification No. 10/2018 – Central Tax dated 23 January 2018
CGST Rules 2017 Amended · Rule 3-Intimation for Composition Levy · Rule 7-Rate of Tax of the Composition Levy · Rule 20-Application for Cancellation of Registration · Rule 24-Migration of Persons Registered under the Existing Law · Rule 31A-Value of supply in case of lottery, betting, gambling and horse racing · Rule 43-Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases · Rule 54-Tax invoice in special cases · Rule 55-Transportation of goods without issue of invoice · Rule 55A.-Tax Invoice or bill of supply to accompany transport of goods · Rule 89-Application for refund of tax, interest, penalty, fees or any other amount · Rule 96-Refund of integrated tax paid on goods exported out of India · Rule 138-Information to be furnished prior to commencement of movement of goods and generation of e-way bill · Rule 138A-Documents and Devices to be Carried by a Person-in-Charge of a Conveyance · Rule 138B-Verification of Documents and Conveyances · Form -GST RFD-01A - Application for Refund (Manual)	03-CT/23.01.2018
E-way Bill Portal Notified	09-CT/23.01.2018
State Government GST Officers given Power under Revised Rule 96(9) of CGST Rules to Sanction Refund in IGST Paid on Services Export	01-IGST/23.01.2018
GST Rate on Amusement Parks Admission Cut to 18% from 28%	CBEC Press Release
GST Exemption on Cultural Events, Sports and Circus on Tickets Raised to Rs. 500 from Rs. 250 per Person	CBEC Press Release
GST Exempted on RWA Member Contribution upto Rs. 7500 per Month per Member	CBEC Press Release
Suppliers Obliged to Quote Unique Identity Number (UIN) of Foreign Missions on the Invoice under Rule 46 of CGST Rules 2017	CBEC Press Release
GST on Housing Sector w.e.f. 25 Jan 2018 · GST on EWS Housing 8% · No GST on Land	CBEC Press Release
GST Council Meets in Capital · GST Law Amendment to be presented to Parliament in Budget Session · Jaitley says Crackdown on Assessees Soon to Check Evasion – E-Way Bill Serve as New Weapon · GST 3B with Invoice Loading may substitute GSTR1 and GSTR2 (GST Council may accept Nilekani Suggestion) · GST Revenues Fall, States Share in Shortfall, Only Maha, Delhi, South States in Surplus, Smaller States in Deficit · Services Clarifications Adopted · Bio Diesel GST cut to 12%	GST Council Meeting dated 18.01.2018
Recommendations for Changes in GST/IGST Rate and Clarifications in Respect of GST Rate on Certain Goods	GST Council Meeting dated 18.01.2018
Procedural Changes Adopted by GST Council · Late Fee Charges · Cancellation of GSTIN Allowed Any Time, No Wait from One Year · Last Date for Registration Cancellation Extended to 31 March 2018 · E-Way Bill Trial Begins · Inter State Movements to be under E-Way Bill Latest by 1 June 2018 · Handicraft Goods Listed · Policy Changes Recommended by the 25th GST Council Meeting	GST Council Meeting dated 18.01.2018
Contracting Caterer to Edu Institutes must Pay 5% GST, Self-Catering Exempted	Corrigendum dated 18.01.2018 to Circular No. 28/02/2018-GST dated 08.01.2018
No Extension on GSTR-1 Filing of Returns till Nov 2017 · 10 Jan Deadline Stays	Min of Finance Press Release dated 10 January 2018
5% GST without ITC on Food or Drink Supply by College Hostel Mess to Students and Staff – TRU Clarification	28-CGST Cir/08.01.2018
Clarifications of GST on Supply of Services – · Accommodation Services · Casino · Horse racing · Admission to cinema · Rent on rooms provided to in-patients · Bakery items · Homestays · Books are printed/ published/ sold on procuring copyright from the author · Books are printed/ published/ sold on paying copyright fees to a foreign publisher · Legal services other than representational services provided by an individual advocate or a senior advocate to a business entity	Circular No. 27/01/2018-GST dated 4 January 2018
Composition Cess Cut to Half Percent for Manufacturer Subject to 1 crs Limit for Sales in Same State · Traders too get Half Percent on “Taxable Supplies” · Non Taxable Supplies like Petrol, Diesel, not Included in Calculation	Notification No. 1/2018- Central Tax dated 1 January 2018
E-way Bill Rules will Come into Force from 1 Feb 2018	74-CT/29.12.2017
Reduction of Late Fee (Rs. 10/day from Rs. 25/day) for Failure to Furnish the Return in Form GSTR-4 by the Due Date	73-CT/29.12.2017
Amendments in CGST Rules · Unique Identity Number (UIN) · No Back dated Amendments in Registration · Refund Formula for Zero Rates Supply · OIDAR Amendment · No Refund of IGST to Exporters who Availed Benefit of Ntfn 48/2019 (CGST), 40/2017 (CGST) and 41/2017 (IGST) · UIN Registration · Inward Supply by UIN · Amendment in Demands and Recovery Form (DRC-07)	75-CT/29.12.2017
GSTR-2 and GSTR-3 Filing Dates to be Decided · No Changeover in GSTR Filing Permitted Less Rs. 1.5 crs Cases, Switchover not Allowed · Late Filing Fee must from October 2017 Onwards · Common Errors in GSTR-3B and their Solution	26-GST Cir/29.12.2017
GST on Property - Clarification · No GST on Sale of Property with Completion Certificate (Under Stamp Duty) · No GST on Property under Construction Part Sold before 1 July 2017 but Service Tax on Old Rates @4.5% to be paid · Payment on Property under Construction after 1 July 2017 will Attracts 12% GST	CBEC Website
Budgetary Support for Cash Component of CGST and IGST for eligible industrial units in States of North Eastern Region and Himalayan States	MoC&I Press Release dated 29.12.2017
GSTR-1 Filing Date Extended · Quarterly: 10 Jan 2018 for July-Sept 2017 period, 15 Feb 2018 for Oct-Dec 2017, 30 April 2018 for Jan-Mar 2018 · Monthly: 10 Jan 2018 for July-Nov 2017, 10 Feb 2018 for Dec 2017	Notification No. 71/2017 and 72/2017- Central Tax Dated 29th December, 2017
GST Collection for Dec 2017 Crashes Rs. 80,808 crores · Registered Taxpayers Hits 99 lakhs Mark	CBEC Press Release date 26 Dec 2017
Appointment of Nodal Officer for Acting as Single Point Contact with DGGST, New Delhi	F. No.V(30)/DGGST/Nodal Officer/21/2017/1222 dated 15.12.2017
GST Council Likely to Meet in Third Week to January; to Take a Call on about 50 Amendments in GST Laws	ABS News Service/26.12.2017
Ordinance for Compensation Cess on Motor Vehicles of 2 Sept to be Replaced by Regular Act in Winter Session of Parliament	Bill No. 269 of 2017
Revised GST Return Dates – The Full Calendar	ABS News Service/26.12.2017
Govt Extends Deadline for Selling Pre-GST Stock with Revised MRP Till March 31, 2018	ABS News Service/26.12.2017
Commerce Ministry Mulls Refund for Exporters via Single Window	ABS News Service/26.12.2017
Time Limit for Sec 3(4) Intimation of Details of Stock for Composition Levy in Form GST CMP-03 Extended Till 31 Jan 2018	GST Order No. 11/2017-GST dated 21 December 2017
Works of Artist can be sent on Delivery Challan – It can be followed by Tax Invoice at the Time of Actual Sale of Final Buyer	Circular No. 22/22/2017-GST dated 21 December 2017
GST in Auction Sales – Accounts can be Maintained only at Principal Place of Business	Circular No.23/23/2017-GST dated 21.12.2017
Manual Filing Extended to Inverted Duty, Deemed Exports and Electronic Cash Ledger Balances · Format for Application Statement1, Statement 1A and Statement 5B Prescribed in RFD-01A	Circular No.24/24/2017-GST dated 21.12.2017
Advance Ruling Applications Moved to Manual Mode – Form GST ARA-01 Prescribed	Circular No. 25/25/2017-GST dated 21.12.2017
Input Tax Credit GST ITC-01 Declaration Extended to 31 Jan 2018	Notification No. 67/2017 – Central Tax dated 21.12.2017
Non Resident Taxable Person (Form GSTR-5) Return Filing Extended Till 31 Jan 2018	Notification No.68/2017 – Central Tax dated 21 December 2018
Last Date for GSTR-5A Return Filing Extended to 31 Jan 2018	Notification No. 69/2017 – Central Tax dated 21 December 2017
Table 6 in Form GSTR-1 Covering Zero Rated Supplies and Deemed Exports Amended · Form GST RFD-01 Amended for Statement 1A for Refund in Inverted Tax Structure Cases, Statement 5B Inserted for Refund in Deemed Exports Cases	Notification No. 70/2017 – Central Tax dated 21 December 2017
Inter-State E-way Bill to be Compulsory from 1st February, 2018 · States have Time to Implement but 1^st June 2018 is Last Date for Implementation Across the Country	CBEC Press Release dated 16th December, 2017
GST Tax Admin Warnings on Excessive CGST Credit for Tax Paid before GST in TRAN-1 Procedure	Press Release dated 12 December 2017
Refund of IGST, IT Services Exports Restored	CBEC Press Release dated 12 December 2017
Finance Ministry Asks Exporters to File Refund Forms of GSTR 3B and Table 6A of GSTR 1	CBEC Press Release dated 29 November 2017
GST Collections in October Decline to Rs 83,346 crore	ABS News Service/27.11.2017
Rigs, Tools, Spares, Cranes (except for further supply)to be Treated as “Non Supply” of Goods or Service and No IGST will Apply (Sec.25(4) of CGST Act)	Circular No. 21/21/2017-GST dated 22 November 2017
Terracotta Idols covered under Clay Idols (135A of 02/2017 Exemption)	Circular No. 20/20/2017-IGST dated 22 November 2017
CBEC Chairman Writes to All FMCG Companies Asking for Price Cut on GST Slash	CBEC Press Release dated 20 November 2017
Custom Milling of Paddy is not Intermediate Processing of Agri Procedure	Circular No. 19/19/2017-GST dated 20 November 2017
Clarification on Refund of Unutilized Input Tax Credit of GST Paid on Inputs in respect of Exporters of Fabrics	Circular No. 18/18 /2017-GST dated 16 November 2017
Applicability of GST and Availability of ITC in Certain Services – Clarifications	Circular No. 16/16/2017-GST dated 15 November 2017
Manual Filing for Refund of GST on Exports Manual filing and processing of refund claims in respect of zero-rated supplies.	Circular No.17/2017-GST (F. No. 349/169/2017-GST) dated 15 November 2017
Manual Filing and Processing – CGST Rules 12^th Amendments	Notification No. 55/2017 – Central Tax dated 15 November 2017
Apportionment of IGST with Respect to Advertisement Services under Section 12 (14) of the IGST Act, 2017 · Integrated Goods and Services Tax Amendment Rules, 2017	Notification No. 12/2017-Integrated Tax dated 15 November 2017
Suppliers of Services through an E-commerce Platform from Obtaining Compulsory Registration Exempted for whose Annual Aggregate Turnover is less than Rs. 20 lakhs (Rs. 10 lakhs in Special Category States Except J & K)	Notification No. 65/2017-Central Tax dated 15.11.2017
Exempt all Taxpayers from Payment of Tax on Advances Received in Case of Supply of Goods	Notification No. 66/2017-Central Tax dated 15.11.2017
Extension of Return Filing Dates	Notification No. 56 to 64/2017-Central Tax dated 15.11.2017
IGST NOTIFICATIONS
IGST Rates Revised w.e.f. 15 Nov 2017 · Goods under 5% · Goods under 12% · Goods under 18% · Goods under 28%	Notification No. 43-Integrated Tax (Rate) dated 14 November 2017
IGST Notification on Goods at Zero Rate Revised	Notification No. 44-Integrated Tax (Rate) dated 14 November 2017
Raw Cotton Supply under Reverse Charge	Notification No. 45-Integrated Tax (Rate) dated 14 November 2017
No Refund of ITC for Net Fabrics and Narrow Woven Fabrics Supply - IGST	Notification No. 46-Integrated Tax (Rate) dated 14 November 2017
Supply of R&D Goods Exempted	Notification No. 47-Integrated Tax (Rate) dated 14 November 2017
IGST on Restaurants at 5%	Notification No. 48-Integrated Tax (Rate) dated 14 November 2017
Supply by FPS under PDS	Notification No. 49-Integrated Tax (Rate) dated 14 November 2017
Supply of SMP and Concentrated Milk to Companies also Exempted	Notification No. 50-Integrated Tax (Rate) dated 14 November 2017
CGST NOTIFICATIONS
CGST Rates Revised w.e.f. 15 Nov 2017	Notification No. 41-Central Tax (Rate) dated 14 November 2017
CGST Notification on Goods at Zero Rate Revised	Notification No. 42-Central Tax (Rate) dated 14 November 2017
Raw Cotton Supply under Reverse Charge	Notification No. 43-Central Tax (Rate) dated 14 November 2017
No Refund of ITC for Net Fabrics and Narrow Woven Fabrics Supply - CGST	Notification No. 44-Central Tax (Rate) dated 14 November 2017
Supply of R&D Goods Exempted	Notification No. 45-Central Tax (Rate) dated 14 November 2017
CGST on Restaurants at 2.5%	Notification No. 46-Central Tax (Rate) dated 14 November 2017
Supply by FPS under PDS	Notification No. 47-Central Tax (Rate) dated 14 November 2017
SGST NOTIFICATIONS
SGST Rates Revised w.e.f. 15 Nov 2017	Notification No. 41-Union Territory Tax (Rate) dated 14 November 2017
CGST Notification on Goods at Zero Rate Revised	Notification No. 42- Union Territory Tax (Rate) dated 14 November 2017
Raw Cotton Supply under Reverse Charge	Notification No. 43- Union Territory Tax (Rate) dated 14 November 2017
No Refund of ITC for Net Fabrics and Narrow Woven Fabrics Supply - SGST	Notification No. 44- Union Territory Tax (Rate) dated 14 November 2017
Supply of R&D Goods Exempted	Notification No. 45- Union Territory Tax (Rate) dated 14 November 2017
SGST on Restaurants at 2.5%	Notification No. 46- Union Territory Tax (Rate) dated 14 November 2017
Supply by FPS under PDS	Notification No. 47- Union Territory Tax (Rate) dated 14 November 2017
Procedure for Appeal at Higher Fora after Department Loses in Two Previous Stages – Zonal Chief Commissiioner to “Merit” Certificate and Reasons, in not more than 20 Sentences	CBEC Instruction dated 9 November2017 - F. No. 390/Misc/69/2017-JC
Recommendations Made by the GST Council as per Discussions in its 23^rd Meeting on 10^th November, 2017 Held at Guwahati Ø GST Rates Cut · 28% to 18% · 28% to 12% · 18% to 12% · 18% to 5% · 12% to 5% · 5% to Nil Ø Exemption from IGST/GST in certain Specified Cases Ø Other Changes for Simplification and Harmonisation or Clarification of Issues Ø Exemptions / Changes in GST Rates / ITC Eligibility Criteria Ø Rationalization of Certain Exemption Entries Ø Clarifications	CBEC Press Release/ 10.11.2017
List of Goods on Which GST Rate Recommended for Reduction	ABS News Service/ 10.11.2017
Only Form GSTR-3B by 20^th of the Succeeding Month till March 2018 Ø No More GSTR-2 and GSTR-3 for the Time being Ø Taxpayers Divided into Two Categories with Annual Aggregate Turnover - · Less than Rs. 1.5 crs to File GSTR-1 on Quarterly Basis · More than Rs. 1.5 crs to File GSTR-1 on Monthly Basis Ø Filing of GSTR-1 will continue without requiring filing of GSTR-2 and GSTR-3 for the Previous Month/Period Ø Late Fee Paid for Filing GSTR-3B for the Month of July, Aug and Sept will be Re-credited to their Electronic Cash Ledger under “Tax” Head Instead of “Fee” Ø Late Fee Reduced to Rs. 20/day from Rs. 200/day for Taxpayers whose Tax Liability for October 2017 onwards was “Nil” Ø Manual Filing of Application for Advance Ruling Introduced for the time being	CBEC Press Release/ 10.11.2017
Changes in Composition Scheme	CBEC Press Release/ 10.11.2017
GSTR-2 Last Date 30 Nov · GSTR 2A for July Return from 11 Oct · Form 1A for Supplier July Return from 1 Dec – 6 Dec	15-GST Circular dated 06.11.2017
Deemed Exports to EOU for Refund of IGST – Form A and Form B Procedures Notified	14-GST Circular dated 06.11.2017
Dealers Registered under DVAT Act to Submit Details Online of Closing Stock Held on 31-03-17 & 30-06-17 before 15 Nov 2017	Delhi VAT Department Notification No. F. 2 (12)/Policy/2017/987-95 dated 27 October 2017
July Month Time Limit for Filing GSTR-2 Extended to 30.11.2017, GSTR-3 to 11.12.2017	54-CT/30.10.2017
CGST Rules, 2017 Rehauled · Window Open for Cancellation of Registration of Migrated Taxpayer and Extension of Date till 31 Dec 2017 · Extension of Due Date to File Form ITC-04 for July – Sept 2017 Quarter till 30 Nov 2017 · Insertion of provisos in Rule 96(2) and 96A(2)	51-CT/28.10.2017
Time Limit for Filing Form GST ITC-01 for the Month of July, Aug, Sept Extended to 30 Nov 2017	52-CT/28.10.2017
Time Limit for Declaration in Form GST ITC-04 for the Quarter July to Sept Extended till 30 Nov 2017	53-CT/28.10.2017
Last Date for Submission of TRAN-1 Form Extended to 30 Nov 2017	GST Order No. 07 dated 28 October 2017
Time Limit for Submitting Form GST TRAN-1 to Claim Credit for Pre GST Duty Paid Extended till 30 Nov 2017	GST Order No. 08 dated 28 October 2017
Time Limit for Sec 3(4) Intimation of Details of Stock for Composition Levy in Form GST CMP-03 Extended to 30 Nov 2017	GST Order No. 05 dated 28 October 2017
Time Limit for Filing Form GST REG-26 Extended to 31 Dec 2017	GST Order No. 06 dated 28 October 2017
CBEC Clarifies Cut Pieces of Fabrics Falls under Chapters 50 to 55 and Attract 5% GST without ITC	GST Circular No. 13 dated 27^th October 2017
IGST Exempted on Supply of Service to Nepal or Bhutan against Payment in INR	Notification No. 42-Integrated Tax (Rate) dated 27 October 2017
CBEC Clarifies that the GST Payable on the Value of Net Quantity of SKO Retained for the Manufacture of LAB by the Refinery	12-GST Circular/26.10.2017
Waiver of Late Fee on Filing of GSTR-3B for August and September 2017	CBEC Press Release dated 24^th October 2017
Supplies to Merchant Exporters Exempt from IGST – Only token 0.1% to Paid Subject to Refund after Exports · 90 Day’s Time Specified for Export · Supplier must be Registered · Supplies to Registered Warehouse Recognised for Aggregation · IGST and CGST Notification Issued	41-IGST/23.10.2017
Waiver of Late Fee on Filing of GSTR-3B for August and September, 2017	50-CT/24.10.2017
Sept GST Revenue Collection Figures Stand at Rs.92,150 crore (as on 23rd October, 2017)	Press Release/24.10.2017
EPCH Hails GST Notification to Ease Procedure for Merchant Exporters	ABS News Service/25.10.2017
Taxability of Printing Contracts - Clarification	Circular No. 11/11/2017-GST dated 20 October 2017
C – Form Procedure on Diesel to Continue for Mining	Clarification File No. CT/16868/2017-C1 Dated. 19th October, 2017 – Kerala VAT Dept.
IGST Refund in Exports	ABS News Service/23.10.2017
GST Commissioner Clarifies Challan based Supply or Supply without Invoice not under GST	Circular No. 10/10/2017-GST dated 18 October 2017
Jurisdiction AC to Approve GST Practitioner	Circular No 9/9/2017- GST dated 18 October 2017
Evidences to be Produced by the Supplier of Deemed Export Supplies for Claiming Refund Required	Notification No. 49/2017-Central Tax dated 18 October 2017
5% IGST on Free Distribution of Food Preparations put up in Containers	Notification No. 40/2017-Integrated Tax (Rate) dated 18 October 2017
Refund – Deemed Export Supplies · Rule 89(1) – in third Proviso Clause (b) Inserted · Rule 96A(1) – in Clause (a) the words “or such further period as may be allowed by the commissioner” inserted · In Form GST RFD – 01 · In Statement 2 – Exports of Services with Payment Tax Separate Column for Cess Included · In Statement 4 – Endorsed Invoice by SEZ and Cess added in the Columns	47-CT/18.10.2017
Deemed Exports – List of Supplies Notified · AA, EPCG, EOUs, Supply of Gold by PSU Banks	48-CT/18.10.2017
Leasing Vehicles Purchased before 1 July to Attract 65% of the Rate of Compensation Cess - I	Ntfn 06-CompCess/13.10.2017
Leasing Vehicles Purchased before 1 July to Attract 65% of the Rate of Compensation Cess - II	Ntfn 07-CompCess/13.10.2017
Seeks to prescribe Central Tax rate on the leasing of motor vehicles.	37/2017-Central Tax (Rate), dated 13-10-2017
Seeks to prescribe Union Territory Tax rate on the leasing of motor vehicles.	37/2017-Union Territory tax (rate), dated 13-10-2017
The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate).	34/2017-Central Tax (Rate), dated 13-10-2017
Seeks to amend notification No. 2/2017-Central Tax (Rate).	35/2017-Central Tax (Rate), dated 13-10-2017
Seeks to amend notification No. 4/2017-Central Tax (Rate).	36/2017-Central Tax (Rate), dated 13-10-2017
Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM.	33/2017-Central Tax (Rate), dated 13-10-2017
Seeks to amend notification No. 13/2017-UTT(R) regarding services provided by Overseeing Committee members to RBI under RCM.	33/2017-Union Territory tax(rate), dated 13-10-2017
Seeks to amend notification No. 12/2017-CT(R)	32/2017-Central Tax (Rate), dated 13-10-2017
Seeks to amend notification No. 11/2017-CT(R)	31/2017-Central Tax (Rate), dated 13-10-2017
Seeks to amend notification No. 2/2017-Union Territory Tax.	16/2017-Union Territory Tax, dated 13-10-2017
Seeks to exempt payment of tax under section 7(4) of the UTGST Act, 2017 till 31.03.2018.	38/2017-Union Territory tax(rate), dated 13-10-2017
Seeks to amend notification No. 4/2017- Union Territory Tax (Rate).	36/2017-Union Territory tax(rate), dated 13-10-2017
Seeks to amend notification No. 2/2017- Union Territory Tax (Rate).	35/2017-Union Territory tax(rate), dated 13-10-2017
Seeks to amend notification No. 1/2017- Union Territory Tax (Rate).	34/2017-Union Territory tax(rate), dated 13-10-2017
Seeks to amend notification No. 12/2017-UTT(R).	32/2017-Union Territory tax(rate), dated 13-10-2017
Seeks to amend notification No. 11/2017-UTT(R).	31/2017-Union Territory tax(rate), dated 13-10-2017
To remove difficulties in implementing provisions of composition scheme	Order-01/2017-Central Tax 13-10-2017
Clarification on supply of Satellite Launch Services by ANTRIX Corporation Ltd	2/1/2017-IGST dated 27 September 2017
Rebound in Manufacturing and Redressal of GST Challenges will further Boost India’s Exports, Job Creation and Growth, FIEO President	FIEO Press Release dated 13.10.2017
Seeks to prescribe Integrated Tax rate on the leasing of motor vehicles.	38/2017-Integrated Tax (Rate), dated 13-10-2017
Seeks to amend notification No. 10/2017-IT(R) regarding services provided by Overseeing Committee members to RBI under RCM.	34/2017-Integrated Tax (Rate), dated 13-10-2017
Seeks to amend notification No. 1/2017-Integrated Tax (Rate).	35/2017-Integrated Tax (Rate), dated 13-10-2017
Seeks to amend notification No. 2/2017-Integrated Tax (Rate).	36/2017-Integrated Tax (Rate), dated 13-10-2017
Seeks to amend notification No. 4/2017-Integrated Tax (Rate).	37/2017-Integrated Tax (Rate), dated 13-10-2017
Seeks to amend notification No. 8/2017-Integrated Tax (Rate).	39/2017-Integrated Tax (Rate), dated 13-10-2017
Seeks to amend notification No. 9/2017-IT(R) .	33/2017-Integrated Tax (Rate), dated 13-10-2017
Seeks to amend the CGST Rules, 2017 · Sub-rule (3A) · Rule 46A. Invoice-cum-bill of supply · Rule 54 · Rule 62 · FORM GST CMP-02 · FORM GSTR-1 · FORM GSTR-1A · FORM GSTR-4	45/2017-Central Tax dated 13-10-2017
Seeks to extend the time limit for submission of FORM GST ITC-01	44/2017-Central Tax dated 13-10-2017
Seeks to extend the time limit for filing of FORM GSTR-6	43/2017-Central Tax dated 13-10-2017
Seeks to extend the time limit for filing of FORM GSTR-5A	42/2017-Central Tax dated 13-10-2017
Seeks to extend the time limit for filing of FORM GSTR-4	41/2017-Central Tax dated 13-10-2017
Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores	40/2017-Central Tax dated 13-10-2017
Seeks to cross-empower State Tax officers for processing and grant of refund	39/2017-Central Tax dated 13-10-2017
Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”	38/2017-Central Tax dated 13-10-2017
Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods”	09/2017-Integrated Tax dated 13-10-2017
Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017	38/2017-Central Tax (Rate) dated 13-10-2017
Seeks to exempt payment of tax under section 7(4) of the UTGST Act, 2017 till 31.03.2017.	38/2017-Union Territory tax(rate), dt. 13-10-2017
Seeks to cross-empower State Tax officers for processing and grant of refund	11/2017-Integrated Tax dated 13-10-2017
Seeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2)	10/2017-Integrated Tax dated 13-10-2017
Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 31.03.2017.	32/2017-Integrated Tax (Rate) dated 13-10-2017
Motor vehicles purchase and lease Issue	Press Release dated 12 October 2017
Ports and ICDs Where E-seal Readers are to be Provided by the Vendors	CBEC Website
GST Councils Decision on Petroleum and Oil Sector	Press Release on Petroleum & Oil Sector dated 11 October 2017
Exporters Advised to File July GSTR-1 to Match with Shipping Bill to Get GST Refund from 10 Oct 2017 · Bank Detail in Customs Drawback Must Match with GST Registration · Aug GST Refund to Wait for GSTN Opening	Instruction No.15/2017-Customs dated 9 October 2017
Export Refunds on Manual Mode from 10 Oct-14 Oct, Thereafter on Electronic Mode thru PFMS Portal	CBEC Instruction No. 16/2017-Customs dated 9 October 2017
Final Last Date for July GSTR-1 is 10 Oct’2017 · No Extension of Last Date for Filing GSTR-1 for July, 2017	Press Release dated 09-October-2017
Special Area Units to Get Rs. 27413 crs CGST Subsidy till 2027 from DIPP	ABS News Service/10.10.2017
Backward and Hills Area Incentives in GST	Notification dated 5 October 2017
Dept. of Revenue Launches Survey on GSTR 3B Defaulters	Revenue Secretary Letter dated 03.10.2017
GST Council 22^nd Meeting Decisions on 6^th October 2017
IGST Rates Cut on Certain Goods	GST Council Meeting/06.10.2017
Relief to Small Units	GST Council Meeting/06.10.2017
GST Package for Small Units	Press Release/06.10.2017
GST Export Package	GST Council Meeting/06.10.2017
LUT Facility to All Exporters – CBEC Clarification · Bond/Letter of Undertaking for Exports	CBEC Circular No. 8/8/2017-GST dated 4 October, 2017
Time Limit for Sec. 3(4) Intimation of details of stock for composition levy in FORM GST CMP-03 Extended to 31 October 2017	Order No. 04/2017-GST dated 29 September 2017
IGST on Supply of Services Associated with Transit Cargo to Nepal and Bhutan Exempted	31-IGST/29.09.2017
Amendments to CGST Rules, 2017 · TRANS 1 Last Date Extended to 31 Oct · Cancellation of Registration Form	36/2017 – Central Tax dated 29 September 2017
LUT Facility to All Exporters · Supply to SEZ also covered	37 /2017 – Central Tax Dated 4th October, 2017
Brand Name in GST	GST Circular No. 02/2017 dated 29th September, 2017
Exporters’ Concerns relating to GST - Meeting with Hon’ble Finance Minister held on September 28, 2017	ABS News Service/29.09.2017
More Revenue above the 92K Crs Already Collected to come in GST, says Government · IGST Shares 50% in 92K crs will be Set Off in Later Tax Returns!	ABS News Service/27.09.2017
CGST Corrigendum to Notification No. 13/2017-Central Tax (Rate), dated the 28th June, 2017 - Legal Services	Corrigendum dated 25 September 2017
Last Date for Submission of TRAN-1 Form Extended to 31 Oct 2017	Order No. 03/2017-GST dated 21 September 2017
Works Contracts to Government for Non Commercial, Education, Residences Purposes covered under 12% IGST – New Entry Carried out from 18% Duty rate	24-IGST/21.09.2017
Admission to FIFA U-17 Exempt from IGST	25-IGST/21.09.2017
Heavy Water Supply to NPCI by DAE Exempt from IGST	26-IGST/21.09.2017
New GST Rates in Hyderabad Meet to be Released Tonight · FinMin Creates Net to Check GST Evasion through Unregistered Brand Name	ABS News Service/21.09.2017
Delhi HC Allows Exporter to Import without Paying IGST	ABS News Service/19.09.2017
Time Limit for Submitting for FORM GST TRAN-1 to Claim Credit for Pre GST Duty Paid Extended till 31 Oct 2017 – Revision of Form already Submitted Allowed	Order No. 02/2017-GST dated 18 September 2017
Sec 51(1) on Tax Deduction at Source of CGST Act, 2017 to Come into Force on 18 Sept 2017	33-CT/15.09.2017
“Casual Taxable Persons” Exempt from Registration on Inter State Supplies upto Rs. 20 lakhs but PAN and E-Way Registration Must	32-CT/15.09.2017
Job Workers in Inter State Supply Exempted from GST Registration (Job Workers undertaking articles of precious metal not included in exemption. See Sl.No. 151 of E-way Rules 138 annexed)	07-IGST/14.09.2017
Handicraft Suppliers Exempted from Registration on Inter State Supplies upto Rs. 20 lakhs – E-way Registration Must	08-IGST/14.09.2017
Compensation Cess on Electric Vehicles of Engine Capacity Exceeding 4000 mm 15% · Motor Vehicles of Engine Capacity Not Exceeding 1500 cc Raised to 17% from 15% · Exceeding 1500cc other than SUVs 20% from 15% · SUVs including Utility Vehicles 22% from 15%	Ntfn 05/2017-Compensation Cess (Rate) dated 11 September 2017
Sushil Modi to Head Group of Ministers on GSTN Reform	ABS News Service/14.09.2017
Notifications Extending Filing of GSTR-1, GSTR-2, GSTR-3 and GSTR-6	30 and 31-Central Tax dated 11.09.2017
Recommendations Made by the GST Council in the 21st Meeting at Hyderabad on 9th September, 2017	PIB (MoF) Press Release dated 09.09.2017
Decisions Taken on Services – 21st GST Council Meeting, 9th September, 2017	ABS News Service/11.09.2017
Exports Sector Welcomes the GST Council Decisions: Ganesh Kumar Gupta, President, FIEO	ABS News Service/11.09.2017
Q&A on GSTR Filing Instructions	ABS News Service/11.09.2017
Return Due Dates Extended to Sept for July, Oct for August 2017 Returns	Notification No. 29/2017 – Central Tax dated 5 September 2017
GST Rate on Lottery Tickets – Classified in ‘Any Chapter’ of Goods Classification - Code is not under Services	Circular No. 06/06/2017 - CGST F. No. 354/149/2017-TRU Dated 27th August, 2017
Date for Filing OIDAR of GSTR-5A and GSTR-6" Extended to 15 Sept 2017	Notification No. 25/2017 – Central Tax dated 28th August, 2017
ISD (Input Service Distributor) to Furnish July Return by 8 Sept, Aug by 23 Sept.	Notification No.26 /2017 – Central Tax dated 28th August, 2017
Maharashtra Amends VAT Rates of Natural Gas and Undenatured Ethyl Alcohol	Notification No. VAT-1517/CR-136(A)/Taxation-1. Dated 24th August, 2017
Revenue Summit on 1-2 Sept	DO.No.24/CH(EC)/2017 dated 25^th August 2017
FM Urges J&K to Implement GST	PIB (MoF) Press Release dated 26 June 2017
TDS and TCS Provisions for CGST Postponed	PIB (MoF) Press Release dated 26 June 2017
CBEC Releases Latest FAOs on GST	ABS News Service/ 26.06.2017
Advisory on Customs Matters on Introduction of GST Regime • Levy of duties - IGST and Compensation Cess (wherever applicable) to be levied on imports • Change in Bill of Entry and Shipping Bill forms - To capture additional details required for validation with GSTN in case of IGST ref und claims (export) or availability of IGST credit (imports) • Procedure in respect of manual filing of Bills of Entry and Shipping Bills - To electronically y capture basic data required for validation with GSTN on imports and exports	D.O.F.N0.450 / 100/2017-CUS.IV dated 20 June 2017
Notifying the CGST Rules, 2017 on Registration and Composition Levy	03/2017-Central Tax, dt. 19-06-2017
Seeks to bring Certain Sections of the CGST Act, 2017 into Force w.e.f. 22.06.2017	01/2017-Central Tax, dt. 19-06-2017
Seeks to bring Certain Sections of the IGST Act, 2017 into Force w.e.f. 22.06.2017	01/2017-Integrated Tax, dt. 19-06-2017
Modes of Verification under CGST Rules, 2017	06/2017-Central Tax, dt. 19-06-2017
Seeks to Exempt Persons only Engaged in making Taxable Supplies, Total Tax on which is liable to be Paid on Reverse Charge Basis	05/2017-Central Tax, dt. 19-06-2017
Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal	04/2017-Central Tax, dt. 19-06-2017
Notifying Jurisdiction of Central Tax Officers	02/2017-Central Tax, dt. 19-06-2017
Seeks to Empower the Principal Commissioner of Central Tax, Bengaluru West to Grant Registration in Case of Online Information and Database Access or Retrieval Services Provided or Agreed to be Provided by a Person Located in Non-taxable Territory and Received by a Non-taxable Online Recipient.	02/2017-Integrated Tax, dt. 19-06-2017
GST Bell Rings in Mid-night of 30 June-1 July · Special Function in Central Hall of Parliament Planned	ABS News Service/ 21.06.2017
GST Facilitation Cell in Ministries	ABS News Service/ 21.06.2017
GST is Scheduled Roll-out on 1 July · CBEC in Coordination with State Govts, Outreach Programmes to Reach Traders	ABS News Service/ 15.06.2017
Opposition Ruled States Dragging their Feet on Passing State GST Law, PM	ABS News Service/ 15.06.2017
GST Council Constitutes 18 Sectoral Groups for Smooth Roll-Out of GST	ABS News Service/ 15.06.2017
Government Abolishes Various Cesses in the Last Three Years for Smooth Roll-Out of GST	ABS News Service/ 15.06.2017
NACEN Bangalore Campus Inaugurated	ABS News Service/ 15.06.2017
90 Days Input Tax Credit Carry Forward Allowed	ABS News Service/ 15.06.2017
Decisions in GST Council Meet of 11 June 2017 to GST Rates on Goods and Services	ABS News Service/ 12.06.2017
GST Council Meet at Vigyan Bhavan Live Reporting by Mr. Arun Goyal	ABS News Service 03.06.2017
Adhia says GST will Roll Out on 1 July · Trade wants Time to Prepare · Software Patches in ERP Systems not before 25 June	ABS News Service 03.06.2017
Valid GSTIN Declaration in Customs Documents Mandatory from 1 July	ABS News Service 03.06.2017
GST Council Meeting Ends with Next Meeting on 3 June · Service Tax at 18% RNR · Exemption at 5% and 12% Rates Announced · Healthcare and Education Exempted	ABS News Service/ 19.05.2017
GST Meet on First Day Inconclusive on Six Categories of Goods – Discussions on these and Service Tax Rates will be taken up tomorrow – Another Round of GST Council likely in Future to Conclude Rates · It is sad that the Office is Empty, GST Press Conference should have been Reported Properly Live from Srinagar by Arun Goyal	ABS News Service/ 18.05.2017
Massive Reorganisation in CBEC for GST – DG HRD Issues Details	D.O.F.No. 8/B/208/HRD (HRM)/2015-Pt dated 13^th May 2017
12 States Pass SGST Bills · Two New Members Mahender Singh and R.K. Mahajan Join CBEC	DO. No. 08/CH(EC)/2017 dated 12.05.2017
18% Standard GST Rate for Goods and Services on the Anvil · 12% for Service Tax on Transport Sector without ITC · Small Exempted List at 0% and 5% GST · Luxury Goods at 28% · States Promise to Pass SGST Law by 31 May	ABS News Service/ 27.04.2017
Movement of Goods in GST under Official Surveillance · CBEC says e-way bill on GSTN for All Movements above Rs. 50K · 30 mins for Checking Prescribed	ABS News Service/ 20.04.2017
GST Bills Passed by Both Houses, Rajya Sabha Drops Amendments	ABS News Service/ 14.04.2017
July 1 Rollout Looks Real as Cabinet Clears GST Bills	ABS News Service/ 23.03.2017
The ABC of the GST Registration Process	ABS News Service/ 23.03.2017
The ABC of the GST Registration Process	ABS News Service/ 23.03.2017
GST Reaches Agreement on Dual Control and Territorial Jurisdiction	ABS News Service/19.01.2017
Compensation Bill on GST to Include VAT Issues to States on Demonetisation Assessees · Rs.55,000 crores Thru Cess not enough Compensation, says Amit Mitra, VAT Collections Down 30%-40% · IGST Jurisdiction on Battle Ground between Centre and States	ABS News Service/29.12.2016
Revised Draft Model GST Law, Draft IGST Law and Draft Compensation Law	CBEC Website
GST Rates Not Decided · Draft GST Bills to States for Comments without Rate Schedule	ABS News Service/24.11.2016
Rates of Tax is GST Draft Law	ABS News Service/10.11.2016
GST: More the Rates, More the Exemption and More the Exceptions	ABS News Service/10.11.2016
GSTN to Borrow Rs.800 crs for Infrastructure Cost · Authority to Charge Users for Cost Recovery, Tax Compliance Charge to be Borne by Tax Payer · Centre and State Government as Beneficiaries of GST Not Prepared to Pay for Collection Cost? · Gains will come to them from Profits with Rs. 10 crs Paltry Shareholding	ABS News Service/04.11.2016
DGFT BRC Data, IEC Code and Forex Realisation to be Shared with GSTN · 19mn e-BRCs available on DGFT Site	PIB (MoC&I) Press Release dated 28^th October 2016
GSTN Moves Forward to Shortlist 88 Service Providers to Interface with Network	ABS News Service/27.10.2016
Old VAT in New Bottles – Multiple-rate GST Bad for India	ABS News Service/27.10.2016
Four-tier GST Structure in 6% – 26% Proposed	ABS News Service/20.10.2016
Electronics Ministry to Adopt HS Frame for GST	ABS News Service/13.10.2016
Vehicles are not Luxury, Hi GST only for Luxury Vehicles · Tax Electronic Vehicles in Merit Goods	ABS News Service/13.10.2016
First Meeting of GST Council Held in Vigyan Bhawan on 22 September: Centre, States	ABS News Service/29.09.2016
CBEC Releases FAQs on GST	ABS News Service/29.09.2016
FM Releases FAQs on GST	ABS News Service/22.09.2016
Govt Works on 4-Slab Rate for GST, Exemption for 50 percent Goods and Services	ABS News Service/15.09.2016
Five Petroleum Products (Crude, HSD, MS, ATF and NG) under GST Soon	ABS News Service/15.09.2016
Survey says GST Impact Positive on FDI	ABS News Service/15.09.2016
GST Council Constituted on 12 Sept 2016 – Secretariat with Office in Delhi – Revenue Secy, Chairman CBEC, One Addl Secy and Four Commissioner of Jt Secy Rank in Secretariat · Fate of Empowered Committee of State Finance Ministers uncertain Centre Unlikely to Support “Trade Union” of State FMs	ABS News Service/13.09.2016
FIEO Worried on Export Impact of High GST	ABS News Service/01.09.2016
GST Constitution Amendment Bill Gets Lok Sabha Nod, Now on to State Assemblies	ABS News Service/12.08.2016
Budget Session Concludes; Session Productive, says Minister Shri M.A.Naqvi · Government’s Outreach to Opposition Resulting in Better Functioning of Parliament, says Minister · Sittings of Parliament and Bills Passed by Lok Sabha over last 2 years Increased · Over a Dozen Reform Bills Passed in 2 years and Parliament needs to do More to Push Reforms; GST Bill likely next Session-Minister · 1,175 Outdated Laws Repealed during last Two Years	ABS News Service/13.05.2016
GST Committees Formed for Drafting Law Impact Assessment	ABS News Service/18.06.2015
GST Bill · Tax Rate on Revenue Neutral Rate · 1% Tax on Interstate Commerce for 2 Years by Central Government · Compensation to States · Petroleum Products not in GST	ABS News Service/07.05.2015
Petroleum and Alcohol to be Kept Out of GST, says Chairman Empowered Committee	ABS News Service
FM Releases Guidance Paper on Service Tax: New Approach Intended to Take Country and Economy a Step Closer to GST	Ministry of Finance, PIB Press Release dated 20^th June 2012
Cabinet OK on GST Bill	ABS News Service