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Latest News

24 Nov 20
GST dept arrests bizman for Rs 2,285 crore fraud
The problem with tough plans against GST fraud
GST backbone reforms need to remain non-intrusive
GST Quarterly Return filing & Monthly Payment of Taxes (QRMP) Scheme: All You Need to Know
23 Nov 20
Fake invoice issue: GST Council law panel urges Aadhaar-like registration
GST Evasion: DGGI Gurugram arrests 2 for Input Tax Credit fraud of Rs 25 cr
Delhi Govt. notifies Interest to be paid on net GST with effect from Sep 1, 2020
22 Nov 20
GST Council panel for 2-pronged strategy to curb fake invoices
Time Completion is Not Mentioned
Why Income Tax Refund May Delay in Assessment Year 2020-21?
Govt may approach ICAI for action against 3 CAs over GST frauds
21 Nov 20
GST Evasion: DGGI Gurugram arrests 2 for Input Tax Credit fraud of Rs 25 cr
Plea challenging Section 16(4) of the CGST Act for denying ITC if not claimed within due date of Furnishing of Return: Calcutta HC issues notice
Delhi Govt. notifies Interest to be paid on net GST with effect from Sep 1, 2020
Maharashtra AAR: Housing Society To Levy GST on Certain Threshold Limit
Plea challenging Section 16(4) of the CGST Act for denying ITC if not claimed within due date of Furnishing of Return: Calcutta HC issues notice
20 Nov 20
A woman mastermind arrested in the latest drive against GST fraud
Monthly GST filing will not be necessary after e-invoice system is in place: Finance secretary
Kerala High Court restrains Revenue from recovering amount refunded as levy of Service Tax in lieu of Foreign Agency Commission
Gujarat High Court refuses to grant Anticipatory Bail to CGST Inspector alleged of Corruption
GST Evasion: DGGI Nagpur arrests prominent Builder in a case of availment of Fraudulent Input Tax Credit of Rs. 4.86 Cr on Fake Invoices
19 Nov 20
IT Levy on Payment by Distributor for Acquiring Software from Overseas
GST Council Meeting Today, Many important Ddecisions can be taken
GSTN issues Advisory on E-Invoicing
Plea challenging Levy of GST on Hand Sanitizers under the same Tariff Heading as insecticides etc. required to be filed in HC: SC
18 Nov 20
GST Council law panel to take up steps to curb fake invoices
Giving Information of an Ongoing Investigation to its informer is not only inappropriate, but also injurious: Delhi High Court
Centre must borrow ?1.7 lakh crore for GST relief shortfall: 5 non-BJP states
17 Nov 20
Law panel of GST council to meet on November 18, discuss measures to curb invoice fraud
GST frauds may force govt to turn to inspectors again
16 Nov 20
RBI notifies Discontinuation of Returns/Reports under Foreign Exchange Management Act, 1999
Allahabad High Court refuses to quash charges against Income Tax Commissioner for causing wrongful loss to revenue to tune of Rs. 7.26 cr
GST: E-Way Bill generation facility to be blocked for All Taxpayers who failed to file GSTR-3B from December
15 Nov 20
GST portal scaled up to handle 3 lakh taxpayers concurrently
GST compensation: how some states are borrowing, and which ones arent
14 Nov 20
Budget 2021: Finance Ministry invites Ideas/Suggestions/Proposals for Annual Budget
Finance Ministry extends last date for filing applications under SVLDR Scheme for UT of Jammu & Kashmir and Ladakh
13 Nov 20
GST REG-19 Form: Registration Cancellation Order for Taxable Person
GST E-invoice Compulsory for Firms If T.O. More Than INR 100 Crores
Servants Can Use LTC Cash Voucher Plan in the Name of Family Members
12 Nov 20
Servants Can Use LTC Cash Voucher Plan in the Name of Family Members
Applicability of GST on One Time Long Term Lease Premium: Gujarat AAR
Highlighted New Problems for MSMEs in Quarterly GST Returns
Madras HC: Service Tax Attracts on Anti-Virus Software Under Technology Software
11 Nov 20
GST Evasion: CGST Vadodara busts illicit/clandestine Clearance of Goods under guise of Invoices E-Way Bills issued on the Fake GSTINs
Bombay HC refuses to grant Bail to MD of IL&FS Transportation Networks accused of Money Laundering to the tune of INR 27.78 Crores
Bombay HC remands matter to Designated Committee to take a fresh decision as to refund of the amount paid and treating the SVLDRS declaration as ‘pending litigation category
Why its the right time to Reform GST
10 Nov 20
Property can’t be sold during the pendency of the GST proceedings: Madras HC directs Authority to recover Arrears of Tax
Telangana High Court directs GST Authority to Refund amount paid towards Penalty on pretext of noticing wrong destination
12% GST applicable on ‘Nizam Pakku: AAR
MCA extends due date of defaulting LLP to file belated documents under LLP Settlement Scheme, 2020
GST infrastructure can now detect, block bogus transactions in real time: Report

24 Nov 20

GST dept arrests bizman for Rs 2,285 crore fraud

The problem with tough plans against GST fraud

GST backbone reforms need to remain non-intrusive

GST Quarterly Return filing & Monthly Payment of Taxes (QRMP) Scheme: All You Need to Know

23 Nov 20

Fake invoice issue: GST Council law panel urges Aadhaar-like registration

GST Evasion: DGGI Gurugram arrests 2 for Input Tax Credit fraud of Rs 25 cr

Delhi Govt. notifies Interest to be paid on net GST with effect from Sep 1, 2020

22 Nov 20

GST Council panel for 2-pronged strategy to curb fake invoices

Time Completion is Not Mentioned

Why Income Tax Refund May Delay in Assessment Year 2020-21?

Govt may approach ICAI for action against 3 CAs over GST frauds

21 Nov 20

GST Evasion: DGGI Gurugram arrests 2 for Input Tax Credit fraud of Rs 25 cr

Plea challenging Section 16(4) of the CGST Act for denying ITC if not claimed within due date of Furnishing of Return: Calcutta HC issues notice

Delhi Govt. notifies Interest to be paid on net GST with effect from Sep 1, 2020

Maharashtra AAR: Housing Society To Levy GST on Certain Threshold Limit

Plea challenging Section 16(4) of the CGST Act for denying ITC if not claimed within due date of Furnishing of Return: Calcutta HC issues notice

20 Nov 20

A woman mastermind arrested in the latest drive against GST fraud

Monthly GST filing will not be necessary after e-invoice system is in place: Finance secretary

Kerala High Court restrains Revenue from recovering amount refunded as levy of Service Tax in lieu of Foreign Agency Commission

Gujarat High Court refuses to grant Anticipatory Bail to CGST Inspector alleged of Corruption

GST Evasion: DGGI Nagpur arrests prominent Builder in a case of availment of Fraudulent Input Tax Credit of Rs. 4.86 Cr on Fake Invoices

19 Nov 20

IT Levy on Payment by Distributor for Acquiring Software from Overseas

GST Council Meeting Today, Many important Ddecisions can be taken

GSTN issues Advisory on E-Invoicing

Plea challenging Levy of GST on Hand Sanitizers under the same Tariff Heading as insecticides etc. required to be filed in HC: SC

18 Nov 20

GST Council law panel to take up steps to curb fake invoices

Giving Information of an Ongoing Investigation to its informer is not only inappropriate, but also injurious: Delhi High Court

Centre must borrow ?1.7 lakh crore for GST relief shortfall: 5 non-BJP states

17 Nov 20

Law panel of GST council to meet on November 18, discuss measures to curb invoice fraud

GST frauds may force govt to turn to inspectors again

16 Nov 20

RBI notifies Discontinuation of Returns/Reports under Foreign Exchange Management Act, 1999

Allahabad High Court refuses to quash charges against Income Tax Commissioner for causing wrongful loss to revenue to tune of Rs. 7.26 cr

GST: E-Way Bill generation facility to be blocked for All Taxpayers who failed to file GSTR-3B from December

15 Nov 20

GST portal scaled up to handle 3 lakh taxpayers concurrently

GST compensation: how some states are borrowing, and which ones arent

14 Nov 20

Budget 2021: Finance Ministry invites Ideas/Suggestions/Proposals for Annual Budget

Finance Ministry extends last date for filing applications under SVLDR Scheme for UT of Jammu & Kashmir and Ladakh

13 Nov 20

GST REG-19 Form: Registration Cancellation Order for Taxable Person

GST E-invoice Compulsory for Firms If T.O. More Than INR 100 Crores

Servants Can Use LTC Cash Voucher Plan in the Name of Family Members

12 Nov 20

Servants Can Use LTC Cash Voucher Plan in the Name of Family Members

Applicability of GST on One Time Long Term Lease Premium: Gujarat AAR

Highlighted New Problems for MSMEs in Quarterly GST Returns

Madras HC: Service Tax Attracts on Anti-Virus Software Under Technology Software

11 Nov 20

GST Evasion: CGST Vadodara busts illicit/clandestine Clearance of Goods under guise of Invoices E-Way Bills issued on the Fake GSTINs

Bombay HC refuses to grant Bail to MD of IL&FS Transportation Networks accused of Money Laundering to the tune of INR 27.78 Crores

Bombay HC remands matter to Designated Committee to take a fresh decision as to refund of the amount paid and treating the SVLDRS declaration as ‘pending litigation category

Why its the right time to Reform GST

10 Nov 20

Property can’t be sold during the pendency of the GST proceedings: Madras HC directs Authority to recover Arrears of Tax

Telangana High Court directs GST Authority to Refund amount paid towards Penalty on pretext of noticing wrong destination

12% GST applicable on ‘Nizam Pakku: AAR

MCA extends due date of defaulting LLP to file belated documents under LLP Settlement Scheme, 2020

GST infrastructure can now detect, block bogus transactions in real time: Report

Due Date Reminder

Jan	Feb	Mar	Apr	May	June
July	Aug	Sep	Oct	Nov	Dec
All

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)
30 Jan 21 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of December 2020
30 Jan 21 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of December 20
31 Jan 21 Filing of GSTR-1 for the quarter Oct-Dec,2020
31 Jan 21 Quarterly statement of TDS deposited for the quarter ending December 31, 2020
07 Feb 21 Payment of TDS of January 2021 (For Govt deductors paying through challan)
10 Feb 21 Return of TDS (Tax deducted at source) with payment of tax (GSTR-7) for the month of January 2021
10 Feb 21 Statement by e-commerce operator with tax (GSTR-8) for the month January 2021
11 Feb 21 Filing of GSTR-1 for the month of Jan. 2021
13 Feb 21 Filing of GSTR-6 for input service distributor for the month of Jan. 2021
13 Feb 21 Filing of GSTR-6 for input service distributor for the month of Feb 2021
14 Feb 21 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of December, 2020.
14 Feb 21 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of December, 2020
15 Feb 21 P.F Payment for the month of January 2021
15 Feb 21 ESIC Payments for the month of January 2021
15 Feb 21 furnishing of Form 24G by an office of Government where TDS for m/o Jan 2021 has been paid without production of a challan
15 Feb 21 Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2020
20 Feb 21 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of Jan 2021
20 Feb 21 GST Return for NRI OIDAR service provider for the month of Jan 2021 (GSTR 5A)

CGST Circular

Circular No

File No

Date

Subject

English Pdf

English Html

1 2 3 4 5 6 7

Page size:

select

131 items in 7 pages

139/09/2020-GST

F.No CBEC-20/06/03-2020 -GST

10/06/2020

Clarification on Refund Related Issues

140/09/2020-GST

F.No CBEC-20/10/05/2020 -GST

10/06/2020

Clarification in respect of levy of GST on Director’s Remuneration

141/11/2020-GST

F.No CBEC-20/06/04-2020 -GST

10/06/2020

Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19

138/08/2020-GST

F.No. CBEC-20/06/04-2020 -GST

06-05-2020

Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws - Reg

137/07/2020-GST

F.No. CBEC-20/06/04-2020 -GST

13-04-2020

Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg

136/06/2020-GST

F.No. CBEC-20/06/04-2020 -GST

03-04-2020

Clarification 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-GST

F.No. CBEC-20/01/06/2019-GST

31-03-2020

Circular on Clarification on refund related issues - Reg

133/03/2020-GST

F.No. CBEC-20/06/13/2019-GST

23-03-2020

Seeks 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-GST

F.No. CBEC-20/06/13/2019-GST

23-03-2020

Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016.

134/04/2020-GST

F.No. CBEC-20/06/13/2019-GST

23-03-2020

Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016.

132/2/2020-GST

F. No. CBEC-20/16/15/2018-GST

18-03-2020

To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.

131/1/2020

F. No. CBEC-20/16/07/2020-GST

23-01-2020

Standard Operating Procedure (SOP) to be followed by exporters -reg.

130/2019

F. No. 354/189/2019-TRU

31-12-2019

RCM on renting of motor vehicles.

129/2019

F. No. CBEC-20/06/04/2019-GST

24-12-2019

Standard Operating Procedure to be followed in case of non-filers of returns – reg.

128/2019

F. No. GST/INV/ DIN/01/2019-20

23-12-2019

Generation 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.

127/2019

F. No. CBEC – 20/06/03/2019 – GST

04-12-2019

seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.

126/2019

F.No. 354/150/2019-TRU

22-11-2019

Clarification 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.

124/2019

F.No. CBEC - 20/16/04/18 - GST

18-11-2019

Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.

125/2019

F.No. CBEC - 20/16/04/18 - GST

18-11-2019

Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.

123/2019

F.No. CBEC - 20/06/14/2019 - GST

11-11-2019

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