Notification & Circulars

GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.

Notification No#Circular No. 86/05/2019- GST 01 January 2019

Circular No. 86/05/2019- GST F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, the 1st January, 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commi..

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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 in its 31st meeting held on 22.12.2018.

Notification No#28/2018-Union Territory tax(rate) 31 December 2018

Government of India Ministry of Finance (Department of Revenue) Notification No. 28/2018- Union Territory Tax (Rate) New Delhi, the 31st December, 2018 G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and ..

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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 in its 31st meeting held on 22.12.2018.

Notification No#29/2018-Union Territory tax(rate) 31 December 2018

Government of India Ministry of Finance (Department of Revenue) Notification No. 29/2018- Union Territory Tax (Rate) New Delhi, the 31st December, 2018 GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Ser..

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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 in its 31st meeting held on 22.12.2018.

Notification No#27/2018-Union Territory tax(rate) 31 December 2018

Government of India Ministry of Finance (Department of Revenue) Notification No. 27/2018-Union Territory Tax (Rate) New Delhi, the 31st December, 2018 G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 7, subsection (1) of section 8 and c..

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Procedure, format and standards for filing an application for grant of certificate for deduction of Income-tax at any lower rate or no deduction of Income-tax under sub-section (1) of Section 197 / collection of the tax at any lower rate under sub-section (9) of Section 206C of the Income-tax Act, 1961 through TRACES

Notification No#8/2018 31 December 2018

Procedure, format and standards for filing an application for grant of certificate for deduction of Income-tax at any lower rate or no deduction of Income-tax under sub-section (1) of Section 197 / collection of the tax at any lower rate under sub-section (9) of Section 206C of the Income-tax Act, 1..

Posted in Income Tax

Seeks to further amend notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.

Notification No#26/2018-Integrated Tax (Rate) 31 December 2018

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 26/2018-Integrated Tax (Rate) New Delhi, the 31st December, 2018 G.S.R.1265(E).– In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Servic..

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Seeks to further amend notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.

Notification No#25/2018-Integrated Tax (Rate) 31 December 2018

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 25/2018-Integrated Tax (Rate) New Delhi, the 31st December, 2018 G.S.R.(E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Ac..

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seeks to insert explanation in an item in notification No. 8/2017 � Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.

Notification No#31/2018-Integrated Tax (Rate) 31 December 2018

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 31/2018-Integrated Tax (Rate) New Delhi, the 31st December, 2018 G.S.R......(E).- In exercise of the p..

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Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST

Notification No#76/2018 31 December 2018

Circular No. 76/50/2018-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 31st December, 2018 To, The Principal Chief Commissione..

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Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.

Notification No#75/2018-Central Tax 31 December 2018

Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 75/2018 – Central Tax New Delhi, the 31st December, 2018 G.S.R.....(E),– In exercise of the powers conferred by section 128 of the..

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