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.