CBIC GST :: Know Your Jurisdiction

The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, (SVLDRS) application has been made available online from 01.09.2019 The declaration under Section 125 of the Finance (No. 2) Act, 2019 can now be made electronically in Form SVLDRS-1. FORM ITC-04 not required to be furnished for F.Y. 2017-18 & 2018-19 Extension of last date for GSTR-7 and waiving the late fees for GSTR-1 and GSTR-6 in certain special cases for the month of July Training on Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 through Video Conferencing on Railtel Network dated 28.08.2019 at 11:00Hrs Notification to extend the due date from which the facility of blocking and unblocking of e-way bill facility shall be brought into force till 31.11.2019 issued. Notification issued to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019. Notifications issued to carry out changes in CGST Rules, 2017 and to extend the last date for furnishing FORM GST CMP-08 Circulars regarding doubts related to ITeS Services; and goods taken out of India for exhibition or on consignment basis issued. ACES PORTAL (www.aces.gov.in ) FUNCTIONALITIES FOR CENTRAL EXCISE & SERVICE TAX ONLINE TRANSACTIONS ARE AVAILABLE NOW IN www.cbic-gst.gov.in PLEASE CLICK ON “ACES(CE&ST)Login” TAB ON THE HOME PAGE. FOR ADVISORIES ISSUED ON MIGRATION FROM www.aces.gov.in to www.cbic-gst.gov.in TO TAXPAYERS AND TAX OFFICERS REFER “Training > Training Content> CBIC GST Application Advisories and User Manuals> ACES Integration” ON THE HOME PAGE. E-PAYMENT OF CENTRAL EXCISE DUTY AND SERVICE TAX DUES CAN BE MADE AS USUAL THROUGH EASIEST PORTAL https://cbec-easiest.gov.in/EST/InputPageForEPaymentServlet E-FILING OF ER-1 / ER-2 RETURN FOR THE MONTH OF APRIL 2019 EXTENDED FROM 10.05.2019 TO 10.06.2019 For Advisory Manual for CBIC-ICEGate (for CE and ST) NEFT RTGS Payment Gateway, look under Services --> Advisories for ACES-GST Integration Circular clarifying refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange. Notifications issued to extend the due date of filing returns in FORM GSTR-7, prescribe/extend the due date for furnishing FORM GSTR-1 and FORM GSTR-3B, to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of OIDAR services, to carry out changes in CGST Rules, 2017 and to extend the due date for furnishing the declaration FORM GST ITC-04. Removal of Difficulty Order issued to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C till 31st August, 2019 CBIC (ICEGATE) e-Payment Portal for making payments of Central Excise & Service Tax arrears will be made available shortly. Notification to extend the date from which the facility of blocking and unblocking on e-way bill facility shall be brought into force till 21.08.2019 issued. Updated versions of GST - Concept and Status, and GST - An Update as on 01/06/2019 have been uploaded. 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. 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 The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, (SVLDRS) application has been made available online from 01.09.2019 The declaration under Section 125 of the Finance (No. 2) Act, 2019 can now be made electronically in Form SVLDRS-1. FORM ITC-04 not required to be furnished for F.Y. 2017-18 & 2018-19 Extension of last date for GSTR-7 and waiving the late fees for GSTR-1 and GSTR-6 in certain special cases for the month of July Training on Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 through Video Conferencing on Railtel Network dated 28.08.2019 at 11:00Hrs Notification to extend the due date from which the facility of blocking and unblocking of e-way bill facility shall be brought into force till 31.11.2019 issued. Notification issued to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019. Notifications issued to carry out changes in CGST Rules, 2017 and to extend the last date for furnishing FORM GST CMP-08 Circulars regarding doubts related to ITeS Services; and goods taken out of India for exhibition or on consignment basis issued. ACES PORTAL (www.aces.gov.in ) FUNCTIONALITIES FOR CENTRAL EXCISE & SERVICE TAX ONLINE TRANSACTIONS ARE AVAILABLE NOW IN www.cbic-gst.gov.in PLEASE CLICK ON “ACES(CE&ST)Login” TAB ON THE HOME PAGE. FOR ADVISORIES ISSUED ON MIGRATION FROM www.aces.gov.in to www.cbic-gst.gov.in TO TAXPAYERS AND TAX OFFICERS REFER “Training > Training Content> CBIC GST Application Advisories and User Manuals> ACES Integration” ON THE HOME PAGE. E-PAYMENT OF CENTRAL EXCISE DUTY AND SERVICE TAX DUES CAN BE MADE AS USUAL THROUGH EASIEST PORTAL https://cbec-easiest.gov.in/EST/InputPageForEPaymentServlet E-FILING OF ER-1 / ER-2 RETURN FOR THE MONTH OF APRIL 2019 EXTENDED FROM 10.05.2019 TO 10.06.2019 For Advisory Manual for CBIC-ICEGate (for CE and ST) NEFT RTGS Payment Gateway, look under Services --> Advisories for ACES-GST Integration Circular clarifying refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange. Notifications issued to extend the due date of filing returns in FORM GSTR-7, prescribe/extend the due date for furnishing FORM GSTR-1 and FORM GSTR-3B, to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of OIDAR services, to carry out changes in CGST Rules, 2017 and to extend the due date for furnishing the declaration FORM GST ITC-04. Removal of Difficulty Order issued to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C till 31st August, 2019 CBIC (ICEGATE) e-Payment Portal for making payments of Central Excise & Service Tax arrears will be made available shortly. Notification to extend the date from which the facility of blocking and unblocking on e-way bill facility shall be brought into force till 21.08.2019 issued. Updated versions of GST - Concept and Status, and GST - An Update as on 01/06/2019 have been uploaded. 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. 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

Know Your Jurisdiction

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GOA falls under jurisdiction of Pune zone, Maharashtra. For details please select state as Maharashtra and zone as Pune from the menu on the left.

Puducherry falls under jurisdiction of Chennai zone, Tamil Nadu. For details please select state as Tamil Nadu and zone as Chennai from the menu on the left.

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