GST Corner

GSTR-1 and GSTR-6 for July Postponed to 20 Sept 2019 in J&K and Flood Affected Areas

Notification No. 41/2019 – Central Tax dated 31 August 2019

TDS in GSTR-7 Postponed in Flood Affected Areas

Notification No. 40/2019 – Central Tax dated 31 August 2019

Refund of State Tax by Centre under Sec 103 of Fin Act to come into Force from 1 Sept 2019

Notification No. 39/2019 – Central Tax dated 31 August 2019

No ITC-04 Form for Job Work not Received in July 2017-March 2019 period, Detail to April-June 2019 Return

Notification No. 38/2019 – Central Tax dated 31 August 2019

IGST Export Refunds – Mismatch Error-SB005

·   Board Extends Rectification Facility for all Cases under Circular 40/2018-Customs dated 24.10.2018 to Shipping Bills Filed upto 31.07.2019

CBIC Circular No. 26 dated 27th August 2019

IGST Refund Claims of Exporters – CA Certificate for GSTR -3B and GSTR-1 Mismatch to Work for April 2018 to March 2019 Period also

·      Last Date for CA Certificate Extended to 30 Oct 2019

CBIC Circular No. 25 dated 27th August 2019

Annual Return in GSTR-9, GSTR-9A and GSTR-9C for November to be Filed by 30 November

CBIC Order No. 7/2019-Central Tax dated 26 August 2019

GSTR-3B Return for July to be Filed by 22 August

·   Flood Affected Areas Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha and Uttarakhand Last date 20 September 2019

Notification No. 37/2019 – Central Tax dated 21 August 2019

E-Way Bill Rule 138E Implementation Date Extended by Three Months to 21 Nov 2019

[Rule 138E: A Composition Dealer will be denied E-way Bill Supply if he has not filed Return for Last Two Periods]

Notification No. 36/2019 – Central Tax dated 20 August 2019

ITC cannot Lapse notwithstanding Lapse Provision in Notification – CGST Act Prevails Over Rule

C/SCA/16213/2018 Order dated 17.07.2019

GST Rate on All Electric Vehicles Reduced from 12% to 5% and of Charger or Charging Stations for EVs from 18% to 5% - With Effect from 1 August 2019

12-IGST/31.07.2019
12-CGST/31.07.2019
12-SGST/31.07.2019

Hiring of Electric Buses by Local Authorities Exempted from GST

13-IGST/31.07.2019
13-CGST/31.07.2019
13-SGST/31.07.2019

Last Date Extended for Furnishing FORM GST CMP-08 for the Quarter April -June 2019 till 31.08.2019

Notification No. 35/2019 – Central Tax dated 29 July 2019

CAG for Invoice Matching in GST – First Audit Report Released

ABS News Service/ 31.07.2019

Electric Vehicles Get Preferential GST of 5% Over Diesel and Petrol which Continue at 18%

·   GST Rate on All Electric Vehicles Reduced from 12% to 5% and of Charger or Charging Stations for EVs from 18% to 5%

·   Hiring of Electric Buses by Local Authorities Exempted from GST

·   Changes in GST Rates shall be Effective from 1st August, 2019

MoF Press Release dated 27.07.2019

Refund Claim Date Extended to 30 June 2019 of Wrong Entry by Exporters in 3.1(a) and 3.1(c) of GSTR 3B in Error in Period 1 July 2017 of 31 March 2018

·    Corrigendum Circular Issued

Corrigendum to Circular No. 45/19/2018-GST dated 18 July 2019

CBIC Clarification of GST for Exhibition or on Consignment Basis for Export Promotion – Six Situations and Six Solutions Highlighted in Circular of 18.07.2019

Min of Finance Press Release dated 22 July 2019

RWA Services Supply to Members – Five Questions and Answers

Circular No.109/28/2019- GST dated 22 July 2019

GST Rules 2017 Amended for Exhibitions

·    GST Practitioner can Surrender Enrolment

·    New Forms Introduced

33-CT/18.07.2019

Exhibitions Outside India – Receipt of Consideration is Key for Classifying Goods as “Sale”

GST Circular No. 108 dated 18.07.2019

Last Date for Furnishing Form GST-CMP-08 (Payment of Self Assessed Tax) Extended to 31 July 2019

Notification No. 34/2019 – Central Tax dated 18 July 2019

GST Clarification on Supply of Information Technology Enabled (ITeS) Services – Call Centres, BPOs and Role in Exports Defined – GST Policy Wing Opines “Classification Depends upon the Facts of Each Case”

Circular No. 107/26/2019-GST dated 18 July 2019

Corrigendum to Circular No. 102/21/2019-GST dated 15 July 2019 – GST on Penal Interest Depends upon Facts of Each Case

Corrigendum dated 15.07.2019

Refund GST Supply to Duty Free Shops

Circular No. 106/25/2019-GST dated 29 June 2019

IGST Refund on Supply Allowed for Sales in Duty Free Shops to International Tourist

Notification No. 10/2019 – Integrated Tax (Rate) dated 29 June 2019

IGST Exemption on Sales to International Tourist at Duty Free Shops

Notification No. 11 /2019-Integrated Tax (Rate) dated 29 June 2019

GST Refund on Supply Allowed for Sales in Duty Free Shops to International Tourist

Notification No. 11 /2019 – Central Tax (Rate) dated 29 June 2019

Compensation Cess Exempted on Duty Free Shops Supply to International Tourists

Notification No. 1/2019-Compensation Cess (Rate) dated 29 June 2019

Clarifications on Post Sales Discount in GST

Circular No. 105/24/2019-GST dated 28 June 2019

Refunds (RED 01) Wrongly Mapped to State or Central Portal - First Addresses to Pay Up

Circular No. 104/23/2019-GST dated 28 June 2019

Place of Supply Clarifications for Ports, Temporary Import

Circular No. 103/22/2019-GST dated 28 June 2019

GST on Penal Interest Depends upon Facts of Each Case

Circular No. 102/21/2019-GST dated 28 June 2019

No Tax Relief in GST Council Meet

·      Minister Sitharaman Insists on Plugging in Loopholes in Procedures

·      GST ANX-1 and GST ANX-2 to Substitute GSTR -1 and GSTR-3B from July on Trail Basis

·      GSTR RET-01 from Dec 2019

·      GSTR-3B to go from Jan 2020

PIB Press Release dated 21st June 2019

Nirmala to Decide GST on Electronic Vehicles after Fitment Committee Recco

·      Valuation Principle from Solar Power and Wind Generation to be Placed before Fitment Committee

PIB Press Release dated 21st June 2019

GST Council to Stay with Anti-Profiteering Body, Life Extended by Two More Years

·      Aadhar to be used for New Registration

PIB Press Release dated 21st June 2019

Compulsory E-invoicing for GST from Jan 2020

PIB Press Release dated 21st June 2019

Blocking of E-way Bill for Non Filing of Returns Date Extended to 21 Aug 2019

25-CT/21.06.2019

IGST Refund Procedure for Exporters

·         Identification of Suspicious cases:

·         Inserting Alert in the System

·         Examination of the export goods

·         Suspension of IGST refunds

·         Verification by GST formations

·         Action to be taken by customs formations on receipt of verification report from GST formations

CBIC Circular No. 16/2019-Customs dated 17 June 2019

New Form GST RET 1 with 2 Ann to Replace GSTR 1, 2 and 3B from July

·    Trial Runs to End in Adoption of New System from Jan 2020

CBIC Press Release dated 11 June 2019

Last Date for Filing Annual Return FORM GSTR-9 is 30 June 2019 – CBIC Clarification

CBIC Clarification

Rs 1,00,289 Crs Total Gross GST Revenue Collected in May 2019

ABS News Service/ 03.06.2019

Examination for Confirmation of Enrollment of GST Practitioners to be Conducted by NACIN

·    Last Chance for Eam

ABS News Service/15.05.2019

GSTR-3B Filing Date Extended to 20 June 2019 for the Month of April 2019 for Odisha Taxpayers

Notification No. 24/2019 – Central Tax dated 11 May 2019

GSTR-1 Filing Date Extended to 10 June 2019 for the Month of April 2019 for Units Turnover above Rs. 1.5 crs for Odisha Taxpayers

Notification No. 23/2019 – Central Tax dated 11 May 2019

Last Date for Exercising the Option by Promoters to Pay Tax at the Old Rates of 12%/ 8% with ITC Extended to 20 May 2019

Notification No. 9/2019- Integrated Tax (Rate) dated 10 May 2019

Last Date for Exercising the Option by Promoters to Pay Tax at the Old Rates of 12%/ 8% with ITC Extended to 20 May 2019

Notification No. 10/2019-Central Tax (Rate) dated 10 May 2019

GST Revenue Up to Rs. 1.14 lakh crores in April, IGST Accounts for Share of 0.55 lakh crores

·   Central Disburses States Share of SGST Refund from Balance IGST Credit with It to be Shared in 50:50 Ratio with States

ABS News Service/02.05.2019

Pre-Import Condition for Exemption of IGST Condition in Advance Authorisation Case Struck Down by Gujarat High Court

·   Pre-Import Condition not to Apply with Retrospective Effect from the date of 31 October 2017

ABS News Service/02.05.2019

GST Exemption also Applicable on Installments Payment for Long Term Lease of Industrial Plot – TRU Clarification

Circular No. 101/20/2019-GST dated 30 April 2019

GST on Seed Certification Applicable on Certification Tag Value

·   Application for Seed Production

·   Registration of Sowing Report

·   Field Inspection

·   Seed Processing

·   Seed Sampling and Analysis

·   Tagging and Sealing

Circular No. 100/19/2019-GST dated 30 April 2019

Filing of Application for Revocation of Cancellation of Registration – Procedure Detailed

Circular No. 99/18/2019-GST dated 23rd April, 2019

Utilization of Input Tax Credit under GST in New Rules 88A

·      Wait for Software Upgradation

Presently, the common portal supports the order of utilization of input tax credit in accordance with the provisions before implementation of the provisions of the CGST (Amendment) Act i.e. pre-insertion of Section 49A and Section 49B of the CGST Act. Therefore, till the new order of utilization as per newly inserted Rule 88A of the CGST Rules is implemented on the common portal, taxpayers may continue to utilize their input tax credit as per the functionality available on the common portal.

Circular No. 98/17/2019-GST dated 23rd April, 2019

New Rule 12 to Come Effect from 21 June 2019

Notification No. 22/2019 - Central Tax dated 23rd April, 2019

Self-Assessed Tax in Form GST CMP-08 of the CGST Rules, 2017 – Quarterly Statement Last Date till the 18th Day of the Month Succeeding such Quarter

·   Annual Return in Form GSTR-4 of the CGST Rules, 2017 on or before 30th Day of April following the end of such Financial Year

Notification No. 21/2019 - Central Tax dated 23rd April, 2019

Revocation of Cancellation of Registration Returns within 30 days from Order Date

Notification No. 20/2019 - Central Tax dated 23rd April, 2019

GSTR-7 Filing Date Extended to 12 April from 10 April 2019 for the Month of March 2019

Notification No. 18/2019 – Central Tax dated 10 April 2019

GSTR-1 Filing Date Extended to 13 April 2019 for the Month of March 2019 for Units Turnover above Rs. 1.5 crs

Notification No. 17/2019 – Central Tax dated 10 April 2019

Procedure for Registration under 3% Composition Duty Scheme for Below Rs. 50 lakh Turnover Cases

97-GST Circular dated 05.04.2019

IGST Rates on Real Estate Sector Services w.e.f. 1 April 2019

Seeks to amend 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.

03/2019-Integrated Tax (Rate), dated 29-03-2019

IGST Exemption on Real Estate Sectors

Seeks to amend 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.

04/2019-Integrated Tax (Rate), dated 29-03-2019

IGST: CBIC Notifies Services Taxable under RCM of Real Estate Sector

Seeks to amend 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.

05/2019-Integrated Tax (Rate), dated 29-03-2019

Person Liable to Pay IGST on Development Rights, FSI

Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.

06/2019-Integrated Tax (Rate), dated 29-03-2019

IGST on Real Estate Sector under RCM on Supply from Unregistered Supplier

Seeks to notify 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.

07/2019-Integrated Tax (Rate), dated 29-03-2019

IGST Rate on Supply of Goods for Real Estate Sector under RCM by Unregistered Dealer

Seeks to amend 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.

08/2019-Integrated Tax (Rate), dated 29-03-2019

Central Goods and Services Tax (Second Amendment) Rules, 2019

Seeks to make Second Amendment (2019) to CGST Rules.

16/2019-Central Tax, dated 29-03-2019

CGST Rates on Real Estate Sector Services w.e.f. 1 April 2019

Seeks to amend 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.

03/2019-Central Tax (Rate), dated 29-03-2019

CGST Exemption on Real Estate Sector

Seeks to amend 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.

04/2019-Central Tax (Rate), dated 29-03-2019

CBIC Notifies Services to be Taxed under RCM of Real Estate Sector

Seeks to amend 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.

05/2019-Central Tax (Rate), dated 29-03-2019

CBIC Notifies Person Liable to Pay GST on Development Rights, FSI

Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.

06/2019-Central Tax (Rate), dated 29-03-2019

CGST on Real Estate Sector under RCM on Supply of Goods or Services from Unregistered Supplier

Seeks to notify 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.

07/2019-Central Tax (Rate), dated 29-03-2019

CGST Rate on Supply of Goods for Real Estate Sector under RCM by Unregistered Person

Seeks to amend 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.

08/2019-Central Tax (Rate), dated 29-03-2019

CBIC Amends new GST Composition Scheme Rules Related to ITC

Seeks to amend 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).

09/2019-Central Tax (Rate), dated 29-03-2019

UTGST Rates on Real Estate Sector Services w.e.f. 1 April 2019

Seeks to amend 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.

03/2019-Union Territory tax(rate), dated 29-03-2019

UTGST Exemption on Real Estate Sector

Seeks to amend 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.

04/2019-Union Territory tax(rate), dated 29-03-2019

Real Estate Services Taxable under RCM w.e.f. 1 April 2019

Seeks to amend 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.

05/2019-Union Territory tax(rate), dated 29-03-2019

CBIC Notifies Person Liable to Pay UTGST on Development Rights, FSI

Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.

06/2019-Union Territory tax(rate), dated 29-03-2019

UTGST on Real Estate Sector under RCM on Supply from Unregistered Supplier

Seeks to notify 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.

07/2019-Union Territory tax(rate), dated 29-03-2019

UTGST Rate on Supply of Goods for Real Estate Sector under RCM by Unregistered Person

Seeks to amend 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.

08/2019-Union Territory tax(rate), dated 29-03-2019

UTGST: CBIC Amends New GST Composition Scheme Rules Related to ITC

Seeks to amend 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).

09/2019-Union Territory tax(rate), dated 29-03-2019

Due Date for Furnishing FORM GST ITC-04 (Input Credit on Job Worker) for the period July 2017 to March 2019 Extended till 30th June 2019

Notification No. 15/2019–Central Tax Dated 28 March, 2019

Transfer of Input Tax Credit in case of Death of Sole Proprietor - Procedure of Filing FORM GST ITC-02

·   Registration liability of the transferee / successor

·   Cancellation of registration on account of death of the proprietor

·   Transfer of input tax credit and liability

·   Manner of transfer of credit

Circular No. 96/15/2019-GST Dated 28 March 2019

Verification of New GST Registration Procedure- CBIC Clarification

Circular No. 95/14/2019-GST Dated 28 March 2019

CBIC Clarifications on GST Refund and Reversal of Input Tax Credit

Circular No. 94/13/2019-GST Dated 28 March 2019

Appointment of Common Authority for the purpose of Exercise of Powers under Sections 73,74, 75 and 76 of the CGST Act, 2017

Order No. 2/2019-GST dated 12 March 2019

IGST Payable on Supply of PSLC (Priority Sector Lending Certificates) Traded Over e-Kuber Portal of RBI from Now Onwards, CGST and SGST Payments Regularised

Circular No. 93/12/2019-GST dated 8 March 2019

GSTR-1 for Large Size Units for April-June 2019 Extended to 11th day of Succeeding Month

·    July 2017 to June 2019 Returns under 38(2) and 39(1) to be Notified Later

Notification No. 12/2019-Central Tax dated 7th March 2019

Notifications to Implement GST Councils Recommendations on GST for MSME Released

·   Composition Scheme Turn-over Raised to 1.5 crores

·   Exemption from Registration and Payment of GST Raised to 40 Lakhs, Service Providers to Rs. 20 Lakhs

·   Mix Suppliers (Goods+Services) Rs. 50 Lakhs

·   Scheme to be Implemented from 1 April 2019

·   Samples Supply not Liable to GST

CBIC Press Release dated 7 March 2019

GST Circular No. 92 dated 7th March 2019

Notification No. 10/2019-Central Tax dated 7th March 2019

Notification No. 14/2019-Central Tax dated 7th March 2019

Notification No. 02/2019-Central Tax (Rate) dated 7th March 2019

No GST on TCS (Tax Collected at Source)

GST Corrigendum dated 7th March 2019 to Circular No. 76 dated 31st December 2018

GSTR-1 for Quarter April-June 2019 Extended to 31 July, 2019

Notification No. 11/2019-Central Tax dated 7th March 2019

GSTR-3B by 20 July 2019, GST to be Paid on this Date

Notification No. 13/2019-Central Tax dated 7th March 2019

GST not Paid on Deen Dayal Upadhyaya Grameen Kaushalya Yojana Skill Development Regularised

Notification No. 1/2019-Service Tax dated 6 March 2019

GST on Under Construction Housing Properties Cut to 5%

·    Levy on affordable houses cut to 1% from 8%; definition of affordable housing changed

ABS News Service/25.02.2019

Online Filing of FORM GSTR-3B thru Common Portal for the Month of Jan 2019 Extended to 28 Feb 2019 for J&K Taxpayers

Notification No. 09/2019 – Central Tax dated 20 February 2019

Intra State Payment of CGST and SGST Accepted instead of IGST Applicable on Warehoused Supply

·   One Time Exception Allowed

Circular No. 91/10/2019-GST dated 18 February 2019

Place of Supply to be Mentioned Inter State Supply Invoice

Circular No. 90/09/2019-GST dated 18 February 2019

Inter State Supplies to Unregistered Persons Must be Reported in FORM GSTR-3B and FORM GSTR-1

Circular No. 89/08/2019-GST dated 18 February 2019

Last Date for Filing GSTR-7 Extended to 28 Feb 2019 for of Jan 2019

Notification No. 8/2019 – Central Tax dated 8 February 2019

IGST Exemption on Supply of Services in Nepal or Bhutan against Rupee Payment Withdrawn

Notification No. 2/2019- Integrated Tax (Rate) dated 4 February 2019

GST Changes Clarifications

·    LUT in Export Allowed for Rupee Payment Cases under RBI Guidelines

·    Job Work Movement Clarified

·    Role and Liability of Principal

·    Job Worker Registration Criteria on All India Basis Now

·    Moulds and dies, jigs and fixtures or tools may not be included in the value of job work services provided its value has been factored in the price for the supply of such services by the job worker

·    Moulds return not required. They are treated as supply after expiry of free period

·    Allowing 14 days for owner/transporter to pay tax/penalty for seized goods

·    Form GST MOV-08 (para 4) Reverses

·    Mistakes in Payment be paid Voluntarily or through GST DRC-03

·    No Returns during Cancellation of Registration Proceedings

·    Taxpayer is freed from the routine compliances, including filing returns, under GST Act during the pendency of the proceedings related to cancellation

Circular No. 88/07/2019-GST dated 1 February 2019

GST Circular 46/2017 dated 24.11.2017 on Warehoused Goods Rescinded along with 03/01/2018/IGST dated 25.05.2018

Circular No. 04/2019-Customs dated 1 February 2019

Supply in Warehoused not under GST – Levy Applicable only after Customs Clearance into DTA

Circular No. 04/01/2019-GST dated 01.02.2019

Time Limit for FORM GST TRAN-1 Submission of Declaration Extended till 31 March 2019

Order No. 01/2019-GST dated 31 January 2019

Last Date for Filing FORM GSTR-7 for the month Oct-Dec 2018 Extended till 28 Feb 2019

Notification No.  07/2019 – Central Tax dated 31 January 2019

Seeks to rescind notification No. 8/2017-Central Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts

01/2019-Central Tax (Rate), dated 29-01-2019

Seeks to bring into force the CGST (Amendment) Act, 2018

02/2019-Central Tax, dated 29-01-2019

Seeks to amend the CGST Rules, 2017

03/2019-Central Tax, dated 29-01-2019

Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals)

04/2019-Central Tax, dated 29-01-2019

Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017

05/2019-Central Tax, dated 29-01-2019

Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts

06/2019-Central Tax, dated 29-01-2019

Seeks to rescind notification No. 32/2017-Central Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts

01/2019-Integrated Tax (Rate), dated 29-01-2019

Seeks to bring into force the IGST (Amendment) Act, 2018

01/2019-Integrated Tax, dated 29-01-2019

Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017.

02/2019-Integrated Tax, dated 29-01-2019

Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts

03/2019-Integrated Tax, dated 29-01-2019

Seeks to bring into force the GST (Compensation to States) Amendment Act, 2018

01/2018-Compensation Cess, dated 29-01-2019

GST Appellate Tribunal (GSTAT) Approved by Cabinet

PIB Press Release dated 23 January 2019

IGST and Compensation Cess Exemption Allowed in DFIA Cases under AA – Central Tax Notification

·   AAL and Deemed Exports Covered

·   Alternatively Utilization in Factory with CA Certificate Must

·   IGST and CC to be Paid if Goods Sold in Market

·   Facility Expires on 31 March 2019

Central Tax Notification No. 01 dated 15th January 2019

GST Act 2018 Amendments to be Notified w.e.f. 1 February 2019

·    Last date for passing the examination for GST Practitioners to be extended till 31.12.2019

Press Release dated 10 January 2019

Service Tax as Transition Credit Allowed Upfront in GST Law under Sec. 140(1) CGST Act, 2017

Circular No. 87/06/2019-GST dated 2 January 2019

IGST Export Refunds – EGM Errors Hampering IGST Refund Processing – Mismatch in Local Gateway EGMs Result in Error SB006

CBIC Circular No. 01/2019-Customs dated 2 January 2019

GST Revenue Collection Falls in December 2018

·   Rs. 94,726 crore of total gross GST revenue collected in the month of December

PIB Press Release dated 1 Jan 2019