GST Updates

Gist of Circulars on E-Way Bill/Registration/Returns and Composition Scheme

Gist of Circulars on E-Way Bill

 

Circular No. Date of Circular Relevant Section /RuleBrief about the Circular
Circular No. 41/201813th April 2018Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances –Reg

 

Circular No. 49/201821st June 2018Circular No. 41/2018 Dated 13th April 2018Modifications to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 41/15/2018-GST dated 13.04.2018 –reg.

 

Circular No. 61/2018-GST4th September 2018E-way bill in case of storing of goods in godown of transporter.

 

Circular No. 64/2018-GST14th September 2018Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 – regarding

 

Circular No. 88/2019-GST1st February, 2019Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).

 

 

Gist of Circulars on Registration

 

Circular No. Date of Circular Relevant Section /Rule Brief about the Circular
Circular No. 69/2018-GST26th October 2018Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16

 

Circular No. 71/2018-GST26th October 2018Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor

 

Circular No. 95/2019-GST28th March 2019Sub-section (2) of section 29 of the Central Goods and Services Act, 2017 read with rule 21 of the Central Goods and Services Rules, 2017

 

Seeks to clarify verification for grant of new registration

 

Circular No. 96/2019-GST28th March 2019Sub-section (3) of section 18 of the Central Goods and Services Tax Act, 2017 read with rule 41 of the Central Goods and Services Rules, 2017Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor
Circular No. 99/2019-GST23rd April 2019Sub-section (1) of section 30 of the Central Goods and Services Act, 2017Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.

 

 

 Gist of Circulars on Returns

 

Circular No. Date of Circular Relevant Section /RuleBrief about the Circular
Circular No. 7/7/2017-GST1st September 2017System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding

 

Circular No. 89/2019-GST18th February, 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.

 

Circular No.15 /15/2017 – GST6th November 2017Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively

 

Circular No  26/2017-GST29th December 2017Sub-section (1) of section 168 of CGST Act

 

Filing of returns under GST

 

 

 

Gist of Circulars on Composition

 

Circular No. Date of Circular Relevant Section /Rule Brief about the Circular
Circular No. 77/2018-GST31st December 2018Denial of composition option by tax authorities and effective date thereof

 

Circular No. 97/2019-GST28th March 2019Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.

 

 

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