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CGST Circular

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 131 items in 7 pages
139/09/2020-GSTF.No CBEC-20/06/03-2020 -GST10/06/2020Clarification on Refund Related Issues
140/09/2020-GSTF.No CBEC-20/10/05/2020 -GST10/06/2020Clarification in respect of levy of GST on Director’s Remuneration
141/11/2020-GSTF.No CBEC-20/06/04-2020 -GST10/06/2020Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19
138/08/2020-GSTF.No. CBEC-20/06/04-2020 -GST06-05-2020Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws - Reg
137/07/2020-GSTF.No. CBEC-20/06/04-2020 -GST13-04-2020Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg
136/06/2020-GSTF.No. CBEC-20/06/04-2020 -GST03-04-2020Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - Reg
135/05/2020-GSTF.No. CBEC-20/01/06/2019-GST31-03-2020Circular on Clarification on refund related issues - Reg
133/03/2020-GSTF.No. CBEC-20/06/13/2019-GST23-03-2020Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules.
134/04/2020-GSTF.No. CBEC-20/06/13/2019-GST23-03-2020Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016.
134/04/2020-GSTF.No. CBEC-20/06/13/2019-GST23-03-2020Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016.
132/2/2020-GSTF. No. CBEC-20/16/15/2018-GST18-03-2020To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.
131/1/2020F. No. CBEC-20/16/07/2020-GST 23-01-2020Standard Operating Procedure (SOP) to be followed by exporters -reg.
130/2019F. No. 354/189/2019-TRU 31-12-2019RCM on renting of motor vehicles.
129/2019F. No. CBEC-20/06/04/2019-GST 24-12-2019Standard Operating Procedure to be followed in case of non-filers of returns – reg.
128/2019F. No. GST/INV/ DIN/01/2019-20 23-12-2019Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons.
127/2019F. No. CBEC – 20/06/03/2019 – GST 04-12-2019seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.
126/2019F.No. 354/150/2019-TRU 22-11-2019Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg.
124/2019F.No. CBEC - 20/16/04/18 - GST 18-11-2019Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.
125/2019F.No. CBEC - 20/16/04/18 - GST 18-11-2019Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.
123/2019F.No. CBEC - 20/06/14/2019 - GST 11-11-2019Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.

News Section

News

29 Oct 20
Denial of Rebate to Advance Authorization Licenses holder operates prospectively from October 23, 2017: Gujarat HC upholds validity of Rule 96(10)
Commissioner Empowered to Authorize ‘arrest’ prior to Completion of Assessment, rules Gujarat High Court
Vivad se Vishwas Act, 2020: CBDT issues clarification on making payment without additional amount till March 31, 2021
Vivad se Vishwas Act, 2020: CBDT issues clarification on making payment without additional amount till March 31, 2021
Karnataka GST collections on upswing, points to revival in buying sentiment
28 Oct 20
Government to prepare a list of ‘risky’ companies created to evade GST
Explained: Why energy MNCs want natural gas to come under GST
Income Tax Department conducts searches in Delhi- NCR, Haryana, Punjab, Uttarakhand and Goa
TAT: No Royalty Tax on Fee for Access of Database License
Plea against 5% GST on disability equipments: SC grants liberty to move representation with GST Council
Vivad se Vishwas Act, 2020: Govt. notifies cut-off date for filing declaration and extends timeline for making payment without additional amount
27 Oct 20
CBIC: No EVC Facility of Filing GSTR 1 & GSTR 3B for Companies
BP eyes India’s fuel market, wants gas in GST
GST rate cut vital for passenger vehicle industry: Tata Motors
GST: NAA finds Alton Buildtech guilty for not passing ITC benefit to Flat Buyers, No Penalty imposed
NAA finds Alton Buildtech guilty for not passing ITC benefit to Flat Buyers, No Penalty imposed
26 Oct 20
If GST has failed, revert to old tax system: Uddhav Thackeray
UT Dept. directs the Excise and Taxation department to submit a report on Tax Defaulters
GST: Delhi Govt. notifies recent changes in Reverse Charge Mechanism on renting of Motor Vehicles
Govt. issues directions for Interest Waiver: Scheme for grant of ex-gratia payment
GST fraud: Govt cracks down on over 100 fake firms for illegally claiming returns
25 Oct 20
GST Officials Arrest Person for Trading Fake Invoice, Generating ITC Worth Rs 52.19 Crore
CBDT extends due date of furnishing of Income Tax Returns and Audit Reports
CBIC withdraws EVC facility extended to companies for filing GSTR-1 and GSTR-3B
24 Oct 20
Income Tax (23rd Amendment) Rules, 2020: CBDT amends manner of Investment in Provident Fund under Rule 67
Grant of GST Registration only after Physical Verification of Business place if Aadhaar Authentication isn’t done: Delhi Govt.
CBIC extends due dates for GST Annual Return (GSTR-9) and Reconciliation Statement ( GSTR-9C) for 2018-19
20 Oct 20
New Deductions for Interest on Electric Vehicle & Affordable Housing Loans in FY 2019-20
New Changes in GST RFD 01 Form Announced by Delhi Govt Officials
GST: Activity of bodybuilding on Truck Chassis is a Supply of Service, rules AAR
12% GST applicable on Composite Supply of Works Contract for Construction, Erection, Commissioning, or installation of original works pertaining to Metro, says AAR
Extend due date GSTR-9/9C filing: Bombay High Court asks How Govt. intends to resolve it for the public good
19 Oct 20
Consideration received on Bandwidth Services provided outside India is not taxable as ‘Royalty’ under India-Singapore Tax Treaty: ITAT
Taxpayers advised to claim newly inserted Deductions under Income Tax Return filing 2019-20
Raise GST borrowing to Rs 1.83 trillion, Kerala CM writes to FM Sitharaman
18 Oct 20
Search Operation Started in Delhi, NCR & Haryana by CBDT Officials
FM in letter urges Opposition states to accept Centre’s GST plan
Delhi Government appoints class of GST Officers
17 Oct 20
Govt. notifies GST Exemption on Satellite launch services to encourage domestic launch
GST Evasion: Delhi Court refuses to grant Bail to alleged Kingpin of operating various fake and non-existent firms
12% GST on Works Contract Service received from Contractors in developing residential Housing Project: AAR
CBIC extends the time limit for furnishing the details of outward supplies in FORM GSTR-1
16 Oct 20
GST: Rajasthan HC grants bail to persons accused of wrongful availment of ITC by creating fake firms
No disallowance of non-deduction of TDS for expenses incurred on trade offers provided to distributors: ITAT grants relief to Nokia
Finance Ministry opens Special Window to States for meeting the GST Compensation Cess shortfall
Private Hospitals Demand to Reduce GST Rate of COVID-19 Testing Kit
Council of Income Tax Gazetted Officers Association to Enhance the Debate
15 Oct 20
All About LTC (Leave Travel Concession) Cash Voucher Scheme.
GST: Center Allows 20 States to Borrow Money & Other May Discuss Anytime
GST deadlines coming up: Why October 2020 is significant for mandating crucial GST Compliances?
Explained | Why GST Council cant arrive at a consensus on compensation issue
No TDS on Rent If Accommodation Services were taken on Casual Basis: ITAT

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
30 Oct 20 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of September 2020
30 Oct 20 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of September 2020
31 Oct 20 Filing of GSTR-1 for the quarter Jul-Sep, 2020
31 Oct 20 Quarterly statement of TDS deposited for the quarter ending September 30, 2020
07 Nov 20 Payment of TDS of October 2020 (For Govt deductors paying through challan)
10 Nov 20 Return of TDS (Tax deducted at source) with payment of tax (GSTR-7) for the month of October 2020
10 Nov 20 Statement by e-commerce operator with tax (GSTR-8) for the month October 2020
11 Nov 20 Filing of GSTR-1 for the month of Oct, 2020
13 Nov 20 Filing of GSTR-6 for input service distributor for the month of Oct 2020
14 Nov 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of September, 2020.
14 Nov 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of September, 2020
15 Nov 20 P.F Payment for the month of October 2020
15 Nov 20 ESIC Payments for the month of October 2020
15 Nov 20 furnishing of Form 24G by an office of Government where TDS for m/o Oct 20 has been paid without production of a challan
15 Nov 20 Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2020
20 Nov 20 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of Oct 2020
20 Nov 20 GST Return for NRI OIDAR service provider for the month of Oct 2020 (GSTR 5A)
30 Nov 20 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of October 20
30 Nov 20 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of October 2020
07 Dec 20 Payment of TDS of November 2020 (For Govt deductors paying through challan)
10 Dec 20 Statement by e-commerce operator with tax (GSTR-8) for the month November 2020
10 Dec 20 Return of TDS (Tax deducted at source) with payment of tax (GSTR-7) for the month of November 2020
11 Dec 20 Filing of GSTR-1 for the month of Nov, 2020
13 Dec 20 Filing of GSTR-6 for input service distributor for the month of November 2020
15 Dec 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of October, 2020.
15 Dec 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of October, 2020
15 Dec 20 P.F Payment for the month of November 2020
15 Dec 20 ESIC Payments for the month of November 2020
15 Dec 20 furnishing of Form 24G by an office of Government where TDS for m/o Nov 20 has been paid without production of a challan
20 Dec 20 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of Nov 2020
20 Dec 20 GST Return for NRI OIDAR service provider for the month of November 2020 (GSTR 5A)
30 Dec 20 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of November 2020
30 Dec 20 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of November 20
07 Jan 21 Payment of TDS of December 2020 (For Govt deductors paying through challan)
10 Jan 21 Return of TDS (Tax deducted at source) with payment of tax (GSTR-7) for the month of December 2020
10 Jan 21 Statement by e-commerce operator with tax (GSTR-8) for the month December 2020
11 Jan 21 Filing of GSTR-1 for the month of Dec, 2020
13 Jan 21 Filing of GSTR-6 for input service distributor for the month of December 2020
14 Jan 21 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of November, 2020.
15 Jan 21 P.F Payment for the month of December 2020
15 Jan 21 ESIC Payments for the month of december 2020
15 Jan 21 furnishing of Form 24G by an office of Government where TDS for m/o Dec 20 has been paid without production of a challan
15 Jan 21 Submission of Forms No. 15G, 15H, 27C for the quarter ending 31st December 2020
18 Jan 21 Filing of CMP-08 for the quarter Oct-Dec 2020
20 Jan 21 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of Dec 2020
20 Jan 21 GST Return for NRI OIDAR service provider for the month of Dec 2020 (GSTR 5A)
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Blog News

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