Notification & Circulars

Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019.

Notification No#27/2019-Central Tax 28 June 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. 27/2019 – Central Tax New Delhi, the 28th June, 2019 ..

Posted in GST

Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019.

Notification No#29/2019-Central Tax 28 June 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. 29/2019 – Central Tax New Delhi, the 28th June, 2019 ..

Posted in GST

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.

Notification No#105/2019 28 June 2019

Circular No. 105/24/2019-GST CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 28th June, 2019 To, The Principal Chief Commissioners / Chief Com..

Posted in GST

Clarification regarding applicability of GST on additional / penal interest � reg.

Notification No#102/2019 28 June 2019

Circular No. 102/21/2019-GST F. No. CBEC- 20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 28th June, 2019 To, The Principal Chief Commis..

Posted in GST

Clarification regarding determination of place of supply in certain cases � reg.

Notification No#103/2019 28 June 2019

Circular No. 103/22/2019-GST F. No. CBEC- 20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 28th June, 2019 To, The Principal Chief ..

Posted in GST

Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal � reg.

Notification No#104/2019 28 June 2019

Circular No. 104/23/2019-GST CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 28th June, 2019 To, The Principal Chief Commissioners / C..

Posted in GST

Notification No.49/2019 [F.No.300196/33/2019-ITA-I]/SO 2163(E)

Notification No#49/2019 27 June 2019

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 27th June, 2019 S.O.2163(E).—In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies ..

Posted in Income Tax

Notification No. 50/2019 [F.No.200/1/2019-ITA.I]/SO 2164(E)

Notification No#50/2019 27 June 2019

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 27th June, 2019 INCOME TAX S.O.2164(E).—In exercise of the powers conferred by clause (6C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government h..

Posted in Income Tax

Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019.

Notification No#25/2019-Central Tax 21 June 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. 25 /2019 – Central Tax New Delhi, the 21st June, 20..

Posted in GST

Notification No. 45/2019 [F.No.300196/3/2019-ITA-I]/ SO 2005(E)

Notification No#45/2019 20 June 2019

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 20th June, 2019 S.O.2005(E).—In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifie..

Posted in Income Tax