Monthly Archives: June 2019

Circular No 105/24/2019 GST : Treatment of secondary or post-sales discounts under GST

By | June 30, 2019

  Refer also Circular No 112/31/2019 GST  Dated  03.10.2019 : Withdrawal of secondary or post-sales discounts Circular No 105/24/2019 GST Now below mentioned Circular is not applicable as it is withdrawn by above circular Clarification on various doubts related to treatment of secondary or post-sales discounts under GST – reg.   Circular No 105/24/2019 GST… Read More »

Circular No 104/23/2019 GST : Processing of refund applications wrongly mapped on common portal

By | June 30, 2019

Circular No 104/23/2019 GST : Processing of refund applications wrongly mapped on common portal Circular No 104/23/2019 GST CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing   New Delhi, Dated the 28th June, 2019 Processing of refund applications in FORM GST RFD-01A submitted… Read More »

Circular No 103/22/2019 GST : Determination of place of supply

By | June 30, 2019

Circular No 103/22/2019 GST Circular No 103/22/2019 GST F. No. CBEC- 20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing Clarification regarding determination of place of supply in certain cases – reg. New Delhi, Dated the 28th June, 2019 To, The Principal… Read More »

Circular No 102/21/2019 GST : Applicability of GST on additional / penal interest of EMI

By | June 30, 2019

Circular No 102/21/2019 GST Circular No 102/21/2019 GST F. No. CBEC- 20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 28th June, 2019 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central… Read More »

Notification No 32/2019 Central Tax : ITC 4 Date Extended for July 2017 to June 2019

By | June 29, 2019

Notification No 32/2019 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No 32/2019 Central Tax New Delhi, the 28th June, 2019 Seeks to extend the due date for furnishing… Read More »

Notification No 31/2019 Central Tax : CGST (Fourth Amendment) Rules 2019.

By | June 29, 2019

Notification No 31/2019 Central Tax Seeks to carry out changes in the CGST Rules, 2017. [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No 31/2019 Central Tax New Delhi, the 28th… Read More »

Notification No 30 /2019 Central Tax : GSTR 9 not required to be filed by OIDAR

By | June 29, 2019

Notification No 30 /2019 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No 30 /2019 Central Tax New Delhi, the 28th June, 2019 Seeks to provide exemption from furnishing… Read More »

Notification No 29/2019 Central Tax : GSTR3B Due date for July 2019 to September 2019.

By | June 29, 2019

Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. Refer Also Notification No 37/2019 Central Tax Dated 20.08.2019 : GSTR 3B Date Extended for July 2019. Read Notification No 29/2019 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section… Read More »

Notification No 28/2019 Central Tax : GSTR 1 Due Date for July 2019 to September,2019 if turnover of more than Rs 1.5 crore

By | June 29, 2019

Notification No 28/2019 Central Tax To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No 28/2019 Central Tax New Delhi, the 28th June, 2019 Seeks to extend the due date for furnishing… Read More »

Notification No 27/2019 Central Tax : FORM GSTR1 Due Date for July 2019 to September,2019 if turnover of up to Rs 1.5 crore

By | June 29, 2019

Notification No 27/2019 Central Tax Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of… Read More »