12 GST notifications/Circulars/Order issued on 28th June 2019 by CBIC

CBIC has issued

• 7 GST Central Tax Notifications,
• One Removal of Difficulty Order and
• 4 Central GST Circulars on 28th June 2019

to Give effect to 35th GST Council Decisions and to clarify certain issues in GST.

Vide these notifications CBIC has

• notified due dates of Monthly and Quarterly GSTR-1 and GSTR 3B for the period from July 2019 to September 2019.
• Extended due date of GSTR-7, ITC-04, GSTR 9, GSTR 9C and GSTR 9A.
• Exempted Person Supplying OIDAR Services from Outside India from filing of GSTR-9 and GSTR-9C.
• Amended GST Rule 10A, 32A, 46, 49, 87 and 95A. It inserted new rules 95A.
• Amended/inserted Form No. GSTR-4, GSTR-9, GST PMP-09, GST RFD-10B and DRC-03.

By four circulars CBIC clarified on

• • GST treatment of secondary or post-sales discounts,
  • Processing of refund in Form GST RFD-01A wrongly mapped on portal,
  • Place of supply for Services provided by Ports or on goods temporarily imported in India and
  • GST on additional / penal interest.