Category Archives: Central Tax Orders

Order No 6/2019 Central Tax : GST Annual Return Date Extended to 31st Aug 2018

By | June 30, 2019

Seeks to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Central Goods and Services Tax Act, 2017. Refer  12 GST notifications/Circulars/Order issued on 28th June 2019 by CBIC Read CGST (Sixth Removal of Difficulties) Order 2019. [To be published in the Gazette of India, Extraordinary,… Read More »

Order No 4/2019 Central Tax : ITC apportion formula in case of sale of Building before completion

By | April 1, 2019

To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,SECTION 3, SUB-SECTION (ii)]Government of IndiaMinistry of Finance(Department of Revenue)New Delhi, the 29th March, 2019 THE CENTRAL GOODS AND SERVICES TAX… Read More »

Order No. 2/2019 GST :Appointment of common authority for Sec 73, 74,75 and 76 of CGST act 2017

By | March 13, 2019

CBEC-20/16/15/2018-GSTGovernment of IndiaMinistry of Finance(Department of Revenue)Central Board of Indirect Taxes and Customs New Delhi, dated 12th March, 2019 In exercise of the powers conferred by sub-section (1) of section (5) of the Central Goods and Services Tax Act, 2017 (12 of 2017), hereinafter referred to as the “said Act”, read with notification No. 02/2017 –… Read More »

Removal of Difficulty Order No 3/2019 Central Tax : Bill of Supply by person opting 6% GST Scheme

By | March 11, 2019

To remove difficulty in implementation of Notification No. 2/2019- Central Tax (Rate) Thus, instead of a tax invoice, a bill of supply will be issued by a person opting for composition scheme for services. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)] Government of India Ministry of Finance… Read More »

ORDER No 02/2019 Central Tax : GSTR 8 Date Extended for October 2018 to December 2018

By | February 2, 2019

Seeks to amend Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR – 8 for the months of October, 2018 to December, 2018 till 07.02.2019 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION(ii)]Government of IndiaMinistry of Finance(Department of Revenue)[Central Board of Indirect… Read More »

Order No 01/2019 GST : TRAN 1 Filing Date Extended

By | February 2, 2019

GST TRAN 1 Period Extended : Order No 01/2019 GST   F. No. CBEC-20/06/17/2018-GSTGovernment of IndiaMinistry of Finance(Department of Revenue)[Central Board of Indirect Taxes and Customs] New Delhi, the 31st January, 2019 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules,… Read More »

Order No 04/2018 Central Tax : Due date of GSTR 8 (GST TCS) Extended for October to December 2018

By | January 1, 2019

Order No 04/2018 Central Tax Seeks to extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 till 31.01.2019. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)] Government of India Ministry of Finance (Department of Revenue)… Read More »

Order No 03/2018 Central Tax : GST Annual Return & Audit Date Extended to 30.06.2019 : GSTR-9, FORM GSTR-9A , GSTR 9C

By | January 1, 2019

Order No 03/2018 Central Tax Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019 vide Order No 03/2018 Central Tax Dated 31st December, 2018 [TO BE… Read More »

Order No 02/2018 Central Tax : Extension of due date for availing ITC of FY 2017-18

By | January 1, 2019

Order No 02/2018 Central Tax Seeks to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18 Read Order No 02/2018 Central Tax [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)] Government of India Ministry of Finance… Read More »

GST Annual Return date Extended : Order No 1/2018 Central Tax

By | December 12, 2018

GST Annual Return date Extended for FY 2017-18 GST Annual Return date Extended :Notification MINISTRY OF FINANCE (Department of Revenue) ORDER New Delhi, the 11th December, 2018 No. 1/2018-Central Tax S.O. 6109(E).––WHEREAS, sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to… Read More »