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Referencer Library - Latest Documents - Last 90 Days

CGST, IGST & UGST - Circulars, Instructions, Orders, Notifications, etc.

1. 

Amends notification No. 11/2017-Union Territory Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC.
[UTGST Rate Notifications: F.No. 354/32/2019-TRU ; Dated 10.05.2019]
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2. 

Amends notification No. 8/2017-Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC.
[IGST Rate Notifications: F.No. 354/32/2019-TRU ; Dated 10.05.2019]
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3. 

Amends notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC.
[CGST Rate Notifications: F.No. 354/32/2019-TRU ; Dated 10.05.2019]
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4. 

GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017-Central Tax (Rate), S.No. 41 dated 28.06.2017.
[CGST Circulars: F.No. 354/27/2019-TRU; Dated 30.04.2019]
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5. 

GST Applicability on Seed Certification Tags.
[CGST Circulars: F.No. 354/27/2019-TRU; Dated 30.04.2019]
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6. 

Extends the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.
[CGST Orders: F.No. 20/06/16/2018-GST; Dated 23.04.2019]
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7. 

Notifies the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 23.04.2019]
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8. 

Notifies procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 23.04.2019]
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9. 

Clarifies the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST; Dated 23.04.2019]
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10. 

Clarifies the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST; Dated 23.04.2019]
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11. 

Third amendment, 2019 to the CGST Rules.
[CGST Notifications: F.No. 20/06/16/2018-GST; Dated 23.04.2019]
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12. 

Extends the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019).
[CGST Notifications: F.No. 20/06/16/2018-GST (Pt.-I); Dated 22.04.2019]
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13. 

Extends the time limit for furnishing the return by a registered person required to deduct tax at source under the provisions of section 51 of the CGST Act in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 of the Act read with rule 66 of the Central Goods and Services Tax Rules, 2017 for the month of March, 2019 till the 12th day of April, 2019.
[CGST Notifications: F.No. 20/06/16/2018-GST (Pt. II); Dated 10.04.2019]
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14. 

Amends the notification No. 44/2018-Central Tax, dated the 10th September, 2018 [G.S.R. 855(E)].
[CGST Notifications: F.No. 20/06/16/2018-GST (Pt. II); Dated 10.04.2019]
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15. 

Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019-CT(R) dt 07.03.2019.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST (Pt. I); Dated 05.04.2019]
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16. 

Amends notification No. 02/2019-Union Territory Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. 354/25/2019-TRU; Dated 29.03.2019]
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17. 

Amends notification No. 1/2017-Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
[UTGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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18. 

Notifies certain services to be taxed under RCM under section 7(4) of UTGST Act as recommended by Goods and Services Tax Council for real estate sector.
[UTGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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19. 

Notifies certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
[UTGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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20. 

Amends notification No. 13/2017-Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.
[UTGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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21. 

Amends notification No. 12/2017-Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
[UTGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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22. 

Amends notification No. 11/2017-Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
[UTGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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23. 

To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017.
[UGST Orders: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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24. 

Amends notification No. 1/2017-Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
[IGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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25. 

Notifies certain services to be taxed under RCM under section 5(4) of IGST Act as recommended by Goods and Services Tax Council for real estate sector.
[IGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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26. 

Notifies certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
[IGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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27. 

Amends notification No. 10/2017-Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.
[IGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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28. 

Amends notification No. 9/2017-Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
[IGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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29. 

Amends notification No. 8/2017-Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
[IGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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30. 

Amends notification No. 02/2019-Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019-Central Tax (Rate).
[CGST Rate Notifications: F.No. 354/25/2019-TRU; Dated 29.03.2019]
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31. 

Amends notification No. 1/2017-Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
[CGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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32. 

Notifies certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector.
[CGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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33. 

Notifies certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
[CGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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34. 

Amends notification No. 13/2017-Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.
[CGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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35. 

Amends notification No. 12/2017-Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
[CGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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36. 

Amends notification No. 11/2017-Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
[CGST Rate Notifications: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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37. 

To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017.
[CGST Orders: F.No. 354/32/2019-TRU; Dated 29.03.2019]
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38. 

The Second Amendment (2019) to CGST Rules.
[CGST Notifications: F.No. 20/06/17/2018-GST; Dated 29.03.2019]
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39. 

Extends the due date for furnishing of FORM GST ITC-04 for the period July 2017 to March 2019 till 30th June 2019.
[CGST Notifications: F.No. 20/06/12/2018-GST; Dated 28.03.2019]
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40. 

Clarifies issues in respect of transfer of input tax credit in case of death of sole proprietor.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST; Dated 28.03.2019]
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41. 

Clarifies verification for grant of new registration.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST; Dated 28.03.2019]
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42. 

Clarifies certain refund related issues under GST.
[CGST Circulars: F.No. CBEC-20/16/04/2018-GST; Dated 28.03.2019]
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