Notification to extend the due dates for furnishing FORM GSTR-1 and GSTR-3B for the month of April 2019 for registered persons in specified districts of Odisha issued.       THE ACES PORTAL IS DOWN FOR MIGRATION PURPOSE FROM 00.00.00 HRS OF 03.05.2019 TO 25.05.2019.       ACES IS AVAILABLE IN READ-ONLY MODE FROM 06.05.2019 ONWARDS. E-FILING AND OTHER ACTIVITIES TO RESUME ON 26-05-2019.       POST-MIGRATION, CENTRAL EXCISE AND SERVICE TAX FUNCTIONALITIES WILL BE AVAILABLE UNDER www.cbic-gst.gov.in PORTAL. PLEASE REFER NOTIFICATION 01/2019-CE(NT), DATED 08-05-2019 CLICK HERE       FOR BOARD'S CIRCULAR ON REVISED PROCEDURE FOR E-FILING AND E-PAYMENT ISSUED VIDE CIRCULAR NO.1069/2/2019/2019-CX DATED 08.05.2019 CLICK HERE       E-PAYMENT OF CENTRAL EXCISE DUTY WHICH IS DUE BY 6TH MAY 2019 CAN BE MADE AS USUAL THROUGH EASIEST PORTAL https://cbec-easiest.gov.in/EST/InputPageForEPaymentServlet. E-PAYMENT OF SERVICE TAX DUES CAN ALSO BE MADE SIMILARLY THROUGH EASIEST PORTAL.       Updated versions of GST - Concept and Status, and GST - An Update as on 01/05/2019 have been uploaded.       CGST Rules, 2017 as amended up to 23.04.2019 have been uploaded.       Notifications issued specifying procedure for quarterly tax payment and annual filing of return for specified taxpayers and bringing into force provisions of rule 138E of the CGST Rules and amending CGST Rules.       Circulars clarifying various issues related to GST issued.       Notification to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 to 23.04.2019.       Notification to extend the due dates for furnishing FORM GSTR-1 and GSTR-7 for the month of March 2019 issued.       Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.       CGST Rules, 2017 as amended up to 01.04.2019 have been uploaded.       Notification to make Second Amendment (2019) to CGST Rules issued.       For new rate of CGST in the real estate (residential unit) notification no. 3/2019, 4/2019, 5/2019, 6/2019, 7/2019, 8/2019 and 16/2019 (amendment to CGST rule 42 and 43 refers) may be referred.       Notification to extend the due date for furnishing of FORM GST ITC-04 for the period July 2017 to March 2019 till 30th June 2019 issued       Circulars clarifying various issues related to GST issued       Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017       Circular clarifying various doubts related to treatment of sales promotion scheme under GST and Corrigendum to Circular No. 76/50/2018-GST issued.       Notification to extend the system of Return filing in FORM GSTR-3B till June 2019; and to extend the threshold limit for composition scheme to Rs. 1.5 crore issued.       Notification to extend the due date for furnishing of FORM GSTR–3B for the month of January, 2019 issued       Notification to extend the due dates for furnishing FORM GSTR-1 and GSTR-3B for the month of April 2019 for registered persons in specified districts of Odisha issued.       THE ACES PORTAL IS DOWN FOR MIGRATION PURPOSE FROM 00.00.00 HRS OF 03.05.2019 TO 25.05.2019.       ACES IS AVAILABLE IN READ-ONLY MODE FROM 06.05.2019 ONWARDS. E-FILING AND OTHER ACTIVITIES TO RESUME ON 26-05-2019.       POST-MIGRATION, CENTRAL EXCISE AND SERVICE TAX FUNCTIONALITIES WILL BE AVAILABLE UNDER www.cbic-gst.gov.in PORTAL. PLEASE REFER NOTIFICATION 01/2019-CE(NT), DATED 08-05-2019 CLICK HERE       FOR BOARD'S CIRCULAR ON REVISED PROCEDURE FOR E-FILING AND E-PAYMENT ISSUED VIDE CIRCULAR NO.1069/2/2019/2019-CX DATED 08.05.2019 CLICK HERE       E-PAYMENT OF CENTRAL EXCISE DUTY WHICH IS DUE BY 6TH MAY 2019 CAN BE MADE AS USUAL THROUGH EASIEST PORTAL https://cbec-easiest.gov.in/EST/InputPageForEPaymentServlet. E-PAYMENT OF SERVICE TAX DUES CAN ALSO BE MADE SIMILARLY THROUGH EASIEST PORTAL.       Updated versions of GST - Concept and Status, and GST - An Update as on 01/05/2019 have been uploaded.       CGST Rules, 2017 as amended up to 23.04.2019 have been uploaded.       Notifications issued specifying procedure for quarterly tax payment and annual filing of return for specified taxpayers and bringing into force provisions of rule 138E of the CGST Rules and amending CGST Rules.       Circulars clarifying various issues related to GST issued.       Notification to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 to 23.04.2019.       Notification to extend the due dates for furnishing FORM GSTR-1 and GSTR-7 for the month of March 2019 issued.       Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.       CGST Rules, 2017 as amended up to 01.04.2019 have been uploaded.       Notification to make Second Amendment (2019) to CGST Rules issued.       For new rate of CGST in the real estate (residential unit) notification no. 3/2019, 4/2019, 5/2019, 6/2019, 7/2019, 8/2019 and 16/2019 (amendment to CGST rule 42 and 43 refers) may be referred.       Notification to extend the due date for furnishing of FORM GST ITC-04 for the period July 2017 to March 2019 till 30th June 2019 issued       Circulars clarifying various issues related to GST issued       Updated Standard Operating Procedure on TDS as on 18/02/2019       Notification to extend the due date for furnishing of FORM GSTR–7 for the month of January, 2019 till 28.02.2019 issued       Updated version of GST Concept and Status and PPT on GST - An Update as on 01/02/2019 have been uploaded       CGST Rules, 2017 as amended up to 01.02.2019 have been uploaded       Corringendum dated 05.02.2019 (Hindi only) to Notification No. 2/2019 - Central tax dated 29th January, 2019 issued       Corringendum dated 05.02.2019 ( English and Hindi) to Notification No. 3 /2019 - Central tax dated 29th January, 2019 issued       Removal of Difficulties Order in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019       Removal of Difficulties Order to extend the due date for furnishing of FORM GSTR–8 for the months of October, 2018 to December, 2018 till 07.02.2019       Circulars making amendments to the Circulars issued earlier under the CGST Act, 2017 and the IGST Act, 2017 (consequent to coming into force amendments in the CGST Act, 2017 w.e.f. 01.02.2019) respectively issued.       Order to extend the 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 cases till 31.03.2019       Notifications to extend the due date for furnishing of FORM GSTR–7 for the months of October, 2018 to December, 2018 till 28.02.2019       Notifications to bring into force provisions of the CGST (Amendment) Act, 2018, the IGST (Amendment) Act, 2018 with effect from 01.02.2019; and the consequential amendments in earlier notifications (with effect from 01.02.2019) issued.       Notifications to bring into force provisions of the UTGST (Amendment) Act, 2018, the GST (Compensation to Cess) Amendment Act, 2018 with effect from 01.02.2019 issued.       CBIC GST Newsletter for December 2018 and January 2019 can be downloaded from 'CBIC GST Application Newsletter' heading under MEDIA tab.       Notifications seeking to amend notification No. 48/2017 (to amend the meaning of Advance Authorisation in the Explanation)       CGST Rules, 2017 as amended up to 31.12.2018 have been uploaded       Notifications and Orders issued based on the recommendations of the 31st GST Council meeting held on 22nd December, 2018       Circulars clarifying six miscellaneous issues related to GST, Denial of composition option by tax authorities, Export of services under GST, and Refund related issues under GST issued       Circular regarding guidelines for processing refund applications of ‘Seva Bhoj Yojna’ of the Ministry of Culture issued       Updated FAQs on Financial Services Sector published       Recommendations approved by the GST Council in its 31st Meeting held on 22.12.2018       Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019 issued.       Updated FAQs On TCS as on 30/11/2018 issued       Notifications issued for extension of due date for filing certain GST returns       Click here for training calendar for CBIC officers on CBIC GST application in November and December 2018       Circular clarifying scope of principal-agent relationship for del-credre agent; circular clarifying TCS collection by Tea Board; and Corrigendum to Circular No. 57/31/2018-GST dated 4th September, 2018       Notification issued to exempt supply from PSU to PSU from applicability of provisions relating to TDS       Nodal Officers for MSME outreach program      CGST Rules, 2017 as amended up to 30.10.2018 have been uploaded      Notification 60/2018-Central Taxes dated 30.10.2018 issued to make amendments (Thirteenth Amendment) to CGST Rules, 2017