Articles under GST Circulars

Standard Operating Procedure, non-filers of GST returns

  Circular for GST returns non-filers, Standard Operating Procedure     Circular  No 129/48 /2019 dt 24th December, 2019 under GST The extract of GST Circular  No. 129/48 /2019 is given below:   Circular No. 129/48/2019 - GST    CBEC-20/06/04/2019-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing   New Delhi, Dated the 2

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Entry at item under HSN heading 9988

Circular for entry at item (id) related to job work      Circular No. 126/45/2019-GST   No. 354/150/2019-TRU Government of India Ministry of Finance       Department of Revenue Tax Research Unit  North Block, New Delhi,   Dated the 22 nd November, 2019   To,  The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Prin

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Goods removed from India for exhibitions or other export promotion events under GST

Goods taken out of India for Exhibition, GST    Several goods are removed from India on consignment basis for exhibitions or other export promotion events. These goods are sold only when approved by the prospective customers abroad. The unsold goods are then taken back to India. This is a boudless practice in various sectors, including the gems and jewellery industry. Exporters of these items were facing issues due to the lack of clarity on the procedure to be followed under GS

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Extended due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C

  Extended due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C    FORM GSTR-9 and FORM GSTR-9A have been notified vide notification No. 39/2018-Central Tax, dated 04.09.2018 while FORM GSTR-9C has been notified vide notification no. 49/2018-Central Tax, dated 13.09.2018 as part of the CGST Rules.   The  competent  authority  has  decided  to  extend  the  due  date  for  filing  FO

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Time limit extended for submitting FORM GST TRAN-1

   FORM GST TRAN-1 declaration submitting extended time  limit   No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs    New Delhi, the 17 th September, 2018    Order No. 4/2018-GST   Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain ca

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