2019

Reverse Charge Mechanism (RCM) on renting of motor vehicles – Circular No. 130/2019-GST dated 31.12.2019

F. No. 354/189/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit North Block, New Delhi, Dated the _________, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject– Reverse Charge Mechanism (RCM) on renting of motor

Reverse Charge Mechanism (RCM) on renting of motor vehicles – Circular No. 130/2019-GST dated 31.12.2019 Read Post »

Constitution of Grievance Redressal Committees at Zonal/ State level for redressal of grievances of taxpayers on GST related issues – dated 24.12.2019

F. No. 20/10/16/2018-GST (Pt. I) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 24th December, 2019 To All Principal Chief Commissioners/ Chief Commissioners of Central Tax & GST Madam/Sir Sub: Constitution of Grievance Redressal Committees at Zonal/ State level for

Constitution of Grievance Redressal Committees at Zonal/ State level for redressal of grievances of taxpayers on GST related issues – dated 24.12.2019 Read Post »

Standard Operating Procedure (SOP) to be followed in case of non-filers of returns – Circular No. 129/48/2019-GST dated 24.12.2019

Circular No. 129/48/2019-GST CBEC-20/06/04/2019-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 24th December, 2019 To, The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All)

Standard Operating Procedure (SOP) to be followed in case of non-filers of returns – Circular No. 129/48/2019-GST dated 24.12.2019 Read Post »

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons – Circular No.128/47/2019-GST dated 23.12.2019

Circular No.128/47/2019-GST No. GST/INV/DIN/01/19-20 Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST-Investigation Wing Room No.01, 10″ Floor, Tower-2, 124, Jeevan Bharti Building, Connaught Circus, New Delhi- 110001. Dated the 23rd December, 2019 To: All Principal Chief Commissioner(s)/ Chief Commissioner(s)/ Principal Director General(s)/ Director General(s)/ All Principal Commissioner(s)/ Commissioner(s) /

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons – Circular No.128/47/2019-GST dated 23.12.2019 Read Post »

CGST Notification No. 72/2019 – Central Tax dated 13.12.2019

This Notification has been superseded by Notification No. 14/2020 – Central Tax dated 21.03.2020 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 13th December, 2019 No. 72/2019 – Central Tax G.S.R. 928(E).—In exercise of the powers conferred by the sixth proviso to rule 46 of the

CGST Notification No. 72/2019 – Central Tax dated 13.12.2019 Read Post »

CGST Notification No. 70/2019 – Central Tax dated 13.12.2019

This Notification has been superseded by Notification No. 13/2020–Central Tax dated 21.03.2020 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 13th December, 2019 No. 70/2019 – Central Tax G.S.R. 926(E).—In exercise of the powers conferred by sub-rule (4) to rule 48 of the Central Goods and

CGST Notification No. 70/2019 – Central Tax dated 13.12.2019 Read Post »

e-Invoice GST e-Portal under Rule 48 of CGST Rules – CGST Notification No. 69/2019 – Central Tax dated 13.12.2019

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 13th December, 2019 No. 69/2019 – Central Tax G.S.R. 925(E).—In exercise of the powers conferred by section 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule(4) of rule 48 of the

e-Invoice GST e-Portal under Rule 48 of CGST Rules – CGST Notification No. 69/2019 – Central Tax dated 13.12.2019 Read Post »

Judgment of Hon’ble Supreme Court in the case of State of Uttar Pradesh and Ors. vs. Kay Pan Fragrance Pvt. Ltd. in Civil Appeal No. 8942/2019 and 8944/2019 – Instructions No. 04/2019 dated 09.12.2019

Instructions No. 04/2019 F No. GST/INV/Seizure/19-20 Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST-Investigation Wing Room No.01, 10th Floor, Tower-2, 124, Jeevan Bharti Building, Connaught Circus, New Delhi- 110001. Dated the 9th December, 2019 INSTRUCTIONS NO. 04/2019 Subject: Judgment of Hon’ble Supreme Court in the case of State of

Judgment of Hon’ble Supreme Court in the case of State of Uttar Pradesh and Ors. vs. Kay Pan Fragrance Pvt. Ltd. in Civil Appeal No. 8942/2019 and 8944/2019 – Instructions No. 04/2019 dated 09.12.2019 Read Post »

Withdrawal of Circular No. 107/26/2019-GST dt. 18.07.2019 – Circular No. 127/46/2019-GST dated 04.12.2019

Circular No. 127/46/2019 – GST F. No. CBEC – 20/06/03/2019 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, the 4th December, 2019 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The

Withdrawal of Circular No. 107/26/2019-GST dt. 18.07.2019 – Circular No. 127/46/2019-GST dated 04.12.2019 Read Post »

GSTR-3B for Jammu and Kashmir or Union territory of Ladakh – CGST Notification No. 62/2019 – Central Tax dated 26.11.2019

MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATIONNew Delhi, the 26th November, 2019 No. 62/2019 – Central Tax G.S.R. 879(E). – In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Government,

GSTR-3B for Jammu and Kashmir or Union territory of Ladakh – CGST Notification No. 62/2019 – Central Tax dated 26.11.2019 Read Post »

Monitoring of Companies under the Process of Strike Off u/s 248 of Companies Act, 2013 – Instructions No. 03/2019 dated 22.11.2019

Instructions No. 03/2019 F No. GST/INV/Strike Off/19-20 Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST-Investigation Wing  Room No.01, 10th Floor, Tower-2, 124, Jeevan Bharti Building, Connaught Circus, New Delhi- 110001. Dated the 22th November, 2019 INSTRUCTIONS NO. 03/2019 Subject: – Monitoring of Companies under the Process of Strike Off

Monitoring of Companies under the Process of Strike Off u/s 248 of Companies Act, 2013 – Instructions No. 03/2019 dated 22.11.2019 Read Post »

Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017 – Circular No. 126/45/2019-GST dated 22.11.2019

Circular No. 126/45/2019-GST F. No. 354/150/2019-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit North Block, New Delhi, Dated the 22nd November, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject– Clarification on scope of

Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017 – Circular No. 126/45/2019-GST dated 22.11.2019 Read Post »

Master Circular on Refunds under GST – Fully electronic refund process through FORM GST RFD-01 and single disbursement – Circular No. 125/44/2019-GST dated 18.11.2019

Circular No. 125/44/2019 – GST CBEC-20/16/04/18-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi,Dated the 18th November, 2019 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All) / The Principal Director Generals/ Director Generals (All)The Principal Chief Controller of Accounts (CBIC) Madam/Sir, Subject: Fully electronic

Master Circular on Refunds under GST – Fully electronic refund process through FORM GST RFD-01 and single disbursement – Circular No. 125/44/2019-GST dated 18.11.2019 Read Post »

Clarification regarding optional filing of annual return under notification No. 47/2019- Central Tax dated 9th October, 2019 – Circular No. 124/43/2019-GST dated 18.11.2019

Circular No. 124/43/2019 – GST CBEC-20/16/04/18-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 18th November, 2019 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Sub: Clarification regarding

Clarification regarding optional filing of annual return under notification No. 47/2019- Central Tax dated 9th October, 2019 – Circular No. 124/43/2019-GST dated 18.11.2019 Read Post »

Restriction in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017 – Circular No. 123/42/2019-GST dated 11.11.2019

Circular No. 123/42/2019– GST F. No. CBEC – 20/06/14/2019 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, the 11th November, 2019 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All), The Principal

Restriction in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017 – Circular No. 123/42/2019-GST dated 11.11.2019 Read Post »

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