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

By | June 30, 2019
(Last Updated On: June 30, 2019)

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.
TitleNotification No.Date
CBIC notifies extended due date of Form GSTR-9, GSTR-9A & GSTR-9COrder No. 6/2019-Central Tax28/06/2019
Due date to furnish Form GST ITC-04 extended to 31.08.2019Notification No. 32/2019 – Central Tax28/06/2019
Central Goods and Services Tax (Fourth Amendment) Rules, 2019Notification No. 31/2019-Central Tax28/06/2019
CBIC exempts OIDAR Service supplier from filing of FORM GSTR-9/9CNotification No. 30 /2019 –Central Tax28/06/2019
Due date to furnish Form GSTR-3B for July, 2019 to September, 2019Notification No. 29/2019 – Central Tax28/06/2019
Due date to furnish Form GSTR-1 for turnover of more than Rs. 1.5 crore extendedNotification No. 28/2019–Central Tax28/06/2019
Due date to furnish Form GSTR-1 for turnover up to Rs. 1.5 croreNotification No. 27/2019 – Central Tax28/06/2019
GST TDS returns in Form GSTR-7 due date extended to 31.08.2019Notification No. 26/2019 – Central Tax28/06/2019
Clarification on GST treatment of secondary or post-sales discountsCircular No. 105/24/2019-GST28/06/2019
Processing of refund in Form GST RFD-01A wrongly mapped on portalCircular No. 104/23/2019-GST28/06/2019
Place of supply for Services provided by Ports or on goods temporarily imported in IndiaCircular No. 103/22/2019-GST28/06/2019
GST on additional / penal interest- ClarificationCircular No. 102/21/2019-GST28/06/2019

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