Notification & Circulars

Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]

Notification No#56/2019-Central Tax 14 November 2019

[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. 56/2019 – Central Tax New Delhi, the 14th November, 2..

Posted in GST

Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

Notification No#55/2019-Central Tax 14 November 2019

[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. 55/2019 – Central Tax New Delhi, the 14th November,..

Posted in GST

Corrigendum

Notification No#97/2019 13 November 2019

(TO BE PUBLISHED IN PART II, SUB-SECTION (ii) OF SECTION 3 EXTRA-ORDINARY OF THE GAZETTE OF INDIA) Government of India Ministry of inanee (Department of Revenue) (Central Board of Direct Taxes) Corrigendum New Delhi, the 13·h November, 2019 Corrigendum S.O. In the no..

Posted in Income Tax

Income-tax (13th Amendment) Rules, 2019

Notification No#96/2019 11 November 2019

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 11th November, 2019 G.S.R. 836(E).— In exercise of the powers conferred by clause (XI) of the proviso to clause (x) of sub-section (2) section 56 read with section 295 of the ..

Posted in Income Tax

Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.

Notification No#123/2019 11 November 2019

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 Com..

Posted in GST

Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).

Notification No#120/2019 10 November 2019

Circular No. 120/39/2019- GST 1 F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax research Unit) ***** Room No. 146G, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioner..

Posted in GST

Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.

Notification No#119/2019 10 November 2019

Circular No. 119/38/2019-GST 1 F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ ..

Posted in GST

Clarification regarding GST rates & classification (goods) Circular-reg.

Notification No#113/2019 10 November 2019

Circular No. 113/32/2019-GST F.No.354/131/2019-TRU Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Tax Research Unit North Block, New Delhi Dated,11th October, 2019 To, Principal Chief ..

Posted in GST

Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors.

Notification No#116/2019 10 November 2019

Circular No. 116/35/2019-GST 1 F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax research Unit) ***** Room No. 146, North Block, New Delhi, the 11th October, 2019 To: The Principal Chief Commissioners/ ..

Posted in GST

Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

Notification No#117/2019 10 November 2019

Circular No. 117/36/2019-GST 1 F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax research Unit) ***** Room No. 146, North Block, New Delhi, the 11th October, 2019 To: The Principal Chief Commissioners/ ..

Posted in GST