CGST Circular

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109/2019F. No. 332/04/2017- TRU22-07-2019Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
107/2019F. No. CBEC-20/06/03/2019-GST18-07-2019which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).
108/2019F. No. CBEC-20/06/03/2019-GST18-07-2019which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.
106/2019F. No. CBEC-20/16/04/2018-GST29-06-2019Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange - reg.
102/2019F. No. CBEC- 20/16/04/2018 – GST28/06/2019Clarification regarding applicability of GST on additional / penal interest – reg. Corrigendum
103/2019F. No. CBEC- 20/16/04/2018 – GST28/06/2019Clarification regarding determination of place of supply in certain cases – reg.
104/2019F. No. CBEC-20/16/04/2018-GST28/06/2019Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.
105/2019F. No. CBEC-20/16/04/2018-GST28/06/2019Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.
100/2019F. No. 354/27/2019- TRU 30/04/2019GST Applicability on Seed Certification Tags.
101/2019F. No. 354/27/2019- TRU30/04/2019GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017.
98/2019F. No. CBEC-20/16/04/2018 – GST 23/04/2019Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
97/2019F. No. 20/16/04/2018 – GST05/04/2019Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.
94/2019F. No. 20/16/04/2018 – GST28/03/2019Seeks to clarify certain refund related issues under GST.
95/2019 F. No. 20/16/04/2018 – GST28/03/2019Seeks to clarify verification for grant of new registration.
96/2019F. No. 20/16/04/2018 – GST28/03/2019Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
93/2019F. No. 354/124/2018-TRU08/03/2019Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding
92/2019F. No. CBEC-20/16/04/2018 - GST07/03/2019Circular clarifying various doubts related to treatment of sales promotion scheme under GST
89/2019F. No. CBEC-20/16/04/2018 - GST18/02/2019Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.
90/2019F. No. CBEC-20/16/04/2018 - GST18/02/2019Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
91/2019F. No. CBEC-20/16/04/2018 - GST18/02/2019Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.

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Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
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18 Oct 19 Filing of GSTR-4 for the quarter Jul-Sep 2019
20 Oct 19 Filing of GSTR-3B for the month of Sep, 2019
20 Oct 19 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of Sep 2019
20 Oct 19 GST Return for NRI OIDAR service provider for the month of Sep 2019 (GSTR 5A)
30 Oct 19 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of September 19
30 Oct 19 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of September 19
31 Oct 19 Filing of GSTR-1 for the quarter Jul-Sep, 19 , whose turnover < 1.5 cr
31 Oct 19 Quarterly statement of TDS deposited for the quarter ending September 30, 2019
07 Nov 19 Payment of TDS of October 2019 (For Govt deductors paying through challan)
11 Nov 19 Filing of GSTR-1 for the month of Oct, 2019 , whose turnover > 1.5cr
13 Nov 19 Filing of GSTR-6 for input service distributor for the month of Oct 2019
14 Nov 19 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of September, 2019.
14 Nov 19 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of September, 2019
15 Nov 19 P.F Payment
15 Nov 19 ESIC Payments
15 Nov 19 furnishing of Form 24G by an office of Government where TDS for m/o Oct 19 has been paid without production of a challan
20 Nov 19 Filing of GSTR-3B for the month of Oct, 2019
20 Nov 19 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of Oct 2019
20 Nov 19 GST Return for NRI OIDAR service provider for the month of Oct 2019 (GSTR 5A)
30 Nov 19 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of October 19
30 Nov 19 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of October 19
07 Dec 19 Payment of TDS of November 2019 (For Govt deductors paying through challan)
11 Dec 19 Filing of GSTR-1 for the month of Nov, 2019 , whose turnover > 1.5cr
13 Dec 19 Filing of GSTR-6 for input service distributor for the month of November 2019
15 Dec 19 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of October, 2019.
15 Dec 19 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of October, 2019
15 Dec 19 P.F Payment
15 Dec 19 ESIC Payments
15 Dec 19 furnishing of Form 24G by an office of Government where TDS for m/o Nov 19 has been paid without production of a challan
20 Dec 19 Filing of GSTR-3B for the month of Nov, 2019
20 Dec 19 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of Nov 2019
20 Dec 19 GST Return for NRI OIDAR service provider for the month of November 2019 (GSTR 5A)
30 Dec 19 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of November 19
30 Dec 19 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of November 19
07 Jan 20 Payment of TDS of December 2019 (For Govt deductors paying through challan)
11 Jan 20 Filing of GSTR-1 for the month of Dec, 2019 , whose turnover > 1.5cr
13 Jan 20 Filing of GSTR-6 for input service distributor for the month of December 2019
14 Jan 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of November, 2019.
14 Jan 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of November, 2019
15 Jan 20 P.F Payment
15 Jan 20 ESIC Payments
15 Jan 20 furnishing of Form 24G by an office of Government where TDS for m/o Dec 19 has been paid without production of a challan
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