Notification

1.     CBIC seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

2.     CBIC seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019

3.     CBIC seeks to carry out changes in the CGST Rules, 2017.

4.     CBIC seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020

5.     CBIC seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.

6.     CBIC seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020

7.     CBIC seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh

8.     CBIC seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019

9.     CBIC seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

10.  CBIC seeks to extend the due date for furnishing of return in FORM GSTR-7 and GSTR-1 for registered persons in Jammu and Kashmir   for the months of July, 2019 to October, 2019.

11.  CBIC Seeks to notify the class of registered person required to issue e-invoice.

12.  The central government vide Notification no. 56/2019 dated 14-11-2019 has simplified the GST Annual Return(GSTR-9) and Reconciliation Statement (GSTR-9C).

Circular

13.  Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed.

14.  Clarification regarding GST rates and classifications (Goods).

Advance Ruling

15.  West Bengal AAR: In Re: M/S. Ex-Servicemen Resettlement Society - Classification of services - security and scavenging services to the Government hospitals property

16.  West Bengal AAR: In Re: M/S. Sadguru Seva Paridhan Pvt. Ltd. - Classification of goods

17.  West Bengal Aar In Re: M/S. Shewratan Company Pvt. LTD. - Levy of GST

Custom Update

18.  Imposition of anti-dumping duty on imports of Clear float glass originating in or exported from Pakistan, Saudi Arabia and UAE

19.  Auto Out of Charge under Express Cargo Clearance System (ECCS)Clearance of import of metal scrap – Procedure

20.  Mandatory uploading of specified supporting documents and mention of document code and IRN in Bills of Entry (BoE)