CBIC Released CGST Rules 2017 updated on 24-09-2021 October 8th, 2021 Posted By: Team-MMTaxClub GST CBIC releases Part-A and Part-B (Forms) of CGST Rules 2017 updated on 24-09-2021. You can access CGST Rules from following links; Part-A Part-B
Attention – Advisory on Reporting Values in Table 3.2 of GSTR-3B Important Updates in Refund Filing Process: Streamlined for Various Categories Invoice-wise Reporting in Form GSTR-7: New Functionality Coming Soon on GST Portal Advisory on Case Insensitivity in IRN Generation Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Assam Upcoming Auction: Re-Issue of 6.64% GS 2027 & 6.79% GS 2034 Issue in filing applications (SPL 01 SPL 02) under waiver scheme Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants in Uttar Pradesh Enhancements in Biometric Functionality - Allowing Directors to Opt for Biometric Authentication in Their Home State ED Cracks Down on ₹600 Crore Cryptocurrency Fraud Across Multiple Cities Upcoming Government Security Auction: Re-Issue of 6.79% GS 2031, 6.92% GS 2039, and 7.09% GS 2054 Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Jharkhand and Andaman and Nicobar Islands GSTN introduces Goods and Services Tax Appellate Tribunal (GSTAT) Portal GST Payment Made Easier: Now Pay via UPI & Debit/Credit Cards! GSTN advisory on Introduction of Form ENR-03 for Enrolment of Unregistered Dealers in e-Way Bill Portal Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017) Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Maharashtra and Lakshadweep RBI Announces Repo Rate Cut in Latest Monetary Policy Update Advisory on E-Way Bill Generation for Goods under Chapter 71 i.e Precious Metal and Stones Opt for the Composition Scheme for FY 2025-26 via GST Portal Advisory on the Introduction of E-Way Bill (EWB) for Gold in Kerala State Important Update on Auto-Populated Liability in GSTR-3B Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Tamil Nadu and Himachal Pradesh Advisory on Business Continuity for e-Invoice and e-Waybill Systems CBIC Notified GST Late Fee Waiver on Annual Returns for Past Financial Years CBIC amended provisions for GST Temporary Identification Number Understanding CBIC Amended Guidelines for Arrest and Bail under the CGST Act, 2017 GST Return Due Dates Extended for December 2024 GST Portal Scheduled Downtime Update Important GST Filing Deadlines - January 2025 Understanding GST Compliance: A Wake-Up Call for Small Business Owners Understanding GST Compliance: A Wake-Up Call for Small Business Owners GSTN Advisory on Extension of E-Way Bills Expired on 31st December 2024 GSTN Advisory for Waiver Scheme under Section 128A Hindalco Industries Faces GST Demand of Over Rs. 52 Crore on Reverse Charge Mechanism GSTN Advisory: Accurate Entry of Receipt Numbers for Leased Wagons in the E-Way Bill System Recommendations from the 55th GST Council Meeting Update on the 55th GST Council Meeting: Extension for GoM on GST Compensation Cess Update on the 55th GST Council Meeting: Food Delivery Charges on Platforms Like Zomato and Swiggy 55th GST Council Meeting Update: Insurance Matters Deferred for Further Discussion 55th GST Council Meeting Update: GST on Used Cars Revised to 18% GST Council recommends 5% GST on ready to eat popcorn Upcoming Changes to E-Way Bill and E-Invoice Systems w.e.f 1st January 2025 Recent Updates to the GST Registration Process: Key Points to Know Advisory on Addressing Mismatches in Table 8A and 8C of GSTR-9 for FY 2023-24 Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Haryana, Manipur, Meghalaya and Tripura Important advisory in respect of Changes in GSTR 8 Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Jammu & Kashmir and West Bengal GST collections and other relevant data will henceforth be available on the GST Portal Detailed Manual and FAQs on filing of GSTR-1A Gross and Net GST revenue collections for the month of July, 2024 Vedanta receives ₹27.97 crore GST penalty order, to file appeal Official Notification: Extended Deadline for GSTR-1 for March 2024 Extension of GSTR-1 due date to 12th April 2024 Self Enablement For e-Invoicing Kerala GST Department Designates ‘Proper Officer’ for Key Provisions and Assigns Functions under the KGST Act GSTN Advisory on GSTR-1/IFF: Introduction of New 14A and 15A tables Rs 25.7 crore fake GST invoice racket busted in Mumbai, one arrested Now, GST payments through UPI & Debit/Credit Cards are available in 15 states/UTs GSTN Integrates E-Waybill with Four New IRPs via NIC Meerut CGST Commissionerate busts syndicate that fraudulently claimed Input Tax Credit of over Rs. 1,000 crore GSTN enabled DCB Bank for GST payment Finance Head of a firm arrested for GST evasion to the tune of Rs 88 crore Instruction regarding rectification of assessment order to correct the errors apparent on the face of record u/s 161 of DGST Act, 2017 Rajasthan GST Department issued procedure for Amnesty Scheme-2024 Goa GST Dept. issued Instructions on the Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023 Odisha Records All-Time High GST Collection Of Rs 5,135.81 Cr In Feb 24 Maha Anti-corruption Bureau booked a Sales Tax officer along with 16 traders for allegedly causing losses of Rs 175.93 crore ₹1,68,337 crore gross GST revenue collected during February 2024; records Year-on-Year (Y-o-Y) growth of 12.5% GST Intelligence Busts Over Rs 500 Crore Scam, Arrests Key Suspect in Kolkata CBI arrests a CGST superintendent for accepting bribe of Rs.10,000/- Fraudsters use handpumps to evade GST amounting to 15.27 crore GSTN Advisory Delay in GSTN registration ensure with 30 days after aadhar authentication Noida police arrest prime suspect in ₹10,000 crore GST fraud GST intel wing launches Operation White Pepper to check tax evasion in Wayanad resorts Punjab Register 22% growth in tax revenue in first 10 months of FY 23-24 324 Businesses Scrutinized for Tax Evasion and GST Violations Under ‘Bill Leyao, Inaam Pao’ Scheme Jaipur DGGI unit exposes Copper Scrap GST fraud worth Rs 371 crore DGGI Probes Major Coaching Centers for ₹850 Crore Tax Evasion Across India Enhanced E-Invoicing Initiatives & Launch of Enhanced https://einvoice.gst.gov.in portal The IndusInd Bank is now integrated with the GST portal for payment of Tax CBIC issued revised guidelines and formats for arrest reports and Incident Reports (where arrests not made) Invitation for Applications: Judicial and Technical Members for GST Appellate Tribunal Taxpayer can opt for composition levy scheme this way for FY 2024-25 GSTN added Four more states for GST payment through Credit Card, Debit Card, and UPI facilities Maha GST Department Guidelines on Reimbursement of SGST applicable on tickets of movies 1,72,129 crore gross GST revenue collected during January 2024; records 10.4% Year-on-Year growth Appointment of Members of 16th Finance Commission CBIC 05/2024-Central Tax-Amendment in Notification No. 02/2017-CT dated 19th June, 2017. Advisory for furnishing bank account details by registered taxpayers under Rule 10A of the Central Goods and Services Tax Rules, 2017 GSTN detailed advisory on GSTR-1/IFF: Introduction of New 14 and 15 tables 29,273 bogus firms involved in suspected Input Tax Credit (ITC) evasion of Rs. 44,015 crore detected CBIC extended due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 in Tamil Nadu Due date for filing GSTR-3B Return of November 2023 extended till 10-01-2024 GSTN Advisory on Functionalities for GTA Taxpayers on the Portal Posting a growth rate of 12% Y-o-Y, ₹14.97 lakh crore gross GST collection during April-December 2023 period 12 cases of GST evasion of Rs. 344.57 crore detected and Rs. 621.56 crore recovered against lottery distributors between July, 2017 to November 2023 CBIC Exempts Imports of Yellow Peas [HS Code 0713 10 10] from Applicable BCD and AIDC up to March 31, 2024 GSTN Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Andhra Pradesh GSTN to enable Two-factor Authentication for GST portal login GST Revenue collection for November 2023, at ₹1,67,929 lakh crore records highest growth rate of 15% Y-o-Y Consequences of late filing and incorrect filing GST annual Return GSTR-9 Rajasthan GST department constitutes “Coordination Committee” to meet once every quarter Commerce Ministry to collaborate with e-commerce companies to promote exports from districts CGST Delhi East busts a syndicate of 48 fake firms availing fraudulent ITC of over ₹199 crores in “Operation Clean Sweep”, 3 arrested GSTN issued Important advisory regarding the ITC Reversal on Account of Rule 37(A) GSTN issued Important Advisory for Online Compliance Pertaining to ITC mismatch – GST DRC-01C Advisory for the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline DRC-01C Error | New glitches on GST Portal restricting taxpayer from filing GST Return GST revenue collection for October 2023 is second highest ever Monthly Review of Accounts of Union Government of India upto September, 2023 for the Financial Year 2023-24 Union Finance Minister Smt. Nirmala Sitharaman to embark tomorrow on an official visit to Sri Lanka CBIC issued Clarifications regarding applicability of GST on certain services CBIC Clarification regarding GST rate on imitation zari thread or yarn Clarificationon issuespertaining totaxability of personal guarantee and corporate guarantee in GST-reg CBDT notified the income tax exemption to ‘West Bengal Pollution Control Board’ u/s 10(46) of the IT Act Amendment allows Export Refunds and SEZ Supplies for Integrated Tax CBIC notified amendments in GST Registration Forms MOF Notified rules for Appointment and Conditions of Service of President and Members of GST Tribunal Advisory on Person supplying of Online Money Gaming services or OIDAR or Both– Form GST REG-10 and Form GSTR-5A Kerala GST department instruction on issuance on separate notice u/s 73 and 74 of KGST Act Facility for the e- commerce operators through whom unregistered suppliers of goods can supply goods Facility of enrolment for supply of goods through e-commerce operators by GST un-registered suppliers Recommendations of 52nd GST Council Meeting GSTN Advisory in respect of introduction of Compliance Pertaining to DRC-01C e-Invoice JSON download functionality Live on the GST e-Invoice Portal GST Compliance Calendar for the month of October 2023 ₹1,62,712 crore gross GST revenue collected during September 2023; records 10% Year-on-Year growth Parliamentary panel bats for GST exemption for prison products, hi-tech jammers in jails GST e-invoice System issued important clarification on e-Invoicing for Government Supplies Ice cream topping crackle likely to attract 18 per cent GST on AAR ruling 2-Factor Authentication for e-invoice applicable to all taxpayers with AATO above Rs 20 Cr GST Amnesty scheme deadline to end on August 31: Check eligibility and key benefits CBIC Extends Due Date for Filing GSTR-1, GSTR-3B, and GSTR-7 for April-July 2023 in the State of Manipur CGST Navi Mumbai arrests keypersons of six firms for availing input tax credit of Rs 5 crores using bogus invoices Special procedure for electronic commerce operators in respect of supplies of goods through them by composition taxpayers Special Procedure for E-Commerce Operator in respect of supply goods by unregistered persons System based suspension of GST Registration on failure to update bank details | Second Amendment , 2023 to the CGST Rules, 2017 Recommendations of 51st GST Council Meeting Monthly average gross GST collection for the FY 2021-22 & FY 2022-23 have shown 30% and 22% year-on-year growth respectively CBIC notify “Account Aggregator” as the systems with which information may be shared by the common portal CBIC exempted for filing GSTR-9 annual return for FY 22-23 to taxpayers having AATO upto 2 Cr CBIC notify special procedure to be followed by a registered person engaged in manufacturing of certain goods Conditions for unregistered person making supplies of goods through an E-Commerce Operator CBIC notifies provisions of Section 123 of the Finance Act, 2021 as recommended in 50th council meeting CBIC notifies various Sections of the Finance Act, 2023 GSTN enabled new tab to collect consumer number of electricity bill at the time of GST Registration e-Invoice Exemption Declaration Functionality Now Available GSTN released the offline utility for GSTR-9 and GSTR-9C for the FY 2022-2023 Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman inaugurates GST Bhawan at Agartala Centre amends Export Policy of Non Basmati White Rice to ensure adequate domestic availability at reasonable prices CBIC extend due date of amnesty scheme for filing GSTR-9 annual return CBIC issued clarification on refund related issues CBIC extended date of amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 CBIC issued notification to extend amnesty scheme for cancellation of GST revocation CBIC further extended amnesty scheme for furnishing Form GSTR-4 CBIC further extended due date for filing various GST return in state of Manipur CBIC clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State CBIC extended due date of amnesty scheme as proposed in 50th GST council meeting | Download Notification CBIC issued Clarification on issue pertaining to e-invoice CBIC clarification on taxability of shares held in a subsidiary company by the holding company CBIC Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period CBIC Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction CBIC Clarification to deal with difference in ITC availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A CBIC clarification on charging of interest in cases of wrong availment of IGST credit and reversal thereof Govt looking at extra earnings of over Rs 17K-cr from 28% GST on e-gaming 28% GST on gaming industry will impact start ups in India : Karnataka IT minister Priyank Kharge GTAs will not be required to file declaration for paying GST under forward charge every year GST exemption extended to private player of satellite launch services same as available for ISRO, ACL and NSIL CBDT notified the exemption to Yamuna Expressway Industrial Development Authority for u/s 10(46) of the IT Act GST Council decided to include RBL Bank and ICBC bank in the list of specified banks to import gold, silver or platinum GST council decided to reduce the GST rate on fish soluble paste GST council decided to reduce GST rate on LD slag GST council decided to reduce GST on imitation zari thread or yarn GST Council proposed to clarify GST applicability on raw cotton GST Rate Reduction on uncooked/unfried snack pellets | 50th GST council meeting Recommendations of 50th meeting of GST Council GST Council meet: Ways to deal with tax credit mismatch on agenda Important Update: Geocoding Functionality Now Live for All States and Union Territories Kerala Govt. issued circular regarding measures to achieve revenue optimisation GST officers on raid kidnapped for Rs 5 lakh ransom Procedure for allocation of quota for export of broken rice on humanitarian and food security grounds, based on requests received from Governments of other Countries DGGI seeks higher GST from auto parts makers Delhi Govt waives late fee for filing Annual Returns of registered taxpayers CBIC introduces New Facility to withdraw the appeal application for the taxpayers ₹1,61,497 crore gross GST revenue collected for June 2023; records 12% Year-on-Year growth Delhi SGST Extends Time Limit for Issuing GST Recovery Orders for FY 2017-20 Delhi govt introduces Seva Kendra to improve GST registration process Online Compliance Pertaining to Liability / Difference Appearing in R1 – R3B (DRC-01B) 29/06/2023 CBIC extended due date for filing GSTR-1, GSTR-3B & GSTR-7 for April 23 and May 23 in state of Manipur CBIC extended due date for filing GSTR-1 for the month of April 23 and May 23 in state of Manipur Bring GST frauds under IPC, Karnataka tells Centre 50,000 cases to be taken up for GST audit in FY24, says CBIC chairman GSTN issued important update on applicability of e-invoice to taxpayer with 5cr turnover CBDT amends the Rules 46/46A and Form to enable the filing of appeal before JCIT (A) GSTN extended due date for filing GST Return in state of Manipur CBIC SOP for Scrutiny of GST Returns for FY 2019-20 onwards Haryana’s excise and taxation department issued Rs 1,500 crore GST notice to M/s Probo Media Technologies Private Limited, an online betting company. New GST functionality to view Aadhaar authentication status State Taxes Department fines trader Rs 25.34L for GST violation CBIC reduces E-invoice applicability limit from existing 10 crore to 5 crore Time barring of Scrutiny of GST Returns for Delhi taxpayers CBIC Guidelines for Special All-India Drive against fake registrations GSTN Deferred Implementation of Time Limit on Reporting Old e-Invoices GSTN Advisory for Timely Filing of GST Returns Instructions regarding Amnesty scheme for revocation of cancellation of GST registration GSTN to introduce automated GST return scrutiny by next week GSTN enabled Bank Account Validation at GST Portal Rajasthan State GST collections rise by 23% in FY23 No input tax credit: Intra-co services GST a pain Restriction on Time limit for Reporting Invoices on the IRP Portal Generation and quoting of Document Identification Number (DIN) on communications is mandatory by the West Bengal GST officials Time limit extended for issuance of order under GST for recovery of tax CBIC notified late fees waiver for GST final Return GSTR-10 CBIC notified late fees waiver for GST annual return GSTR-9 w.e.f FY 2022-23 onwards CBIC notified provision for biometric Aadhar Authentication for GST Registration GST Anti Evasion Ngp-1 detects Rs 8.7 cr ITC fraud India’s real GDP is projected to grow by 9.1 per cent in 2021-22 (1st RE) and 7 per cent in 2022-23 (2nd AE) State GST department Pune unit nabs businessman in UP for fraud GST misappropriation: Rs3.11 lakh crore embezzled in 5 years, Rs 1.03 lakh crore recovered GST Collection continues the upward trend! Now Taxpayer can utilize the amount in Cash Ledger of one GSTIN by another GSTIN having same PAN E-way bills for February 2023 show moderation CBIC Instruction for Extension of requirement of Health Certificate accompanied with the import of food consignments Centre slashes windfall tax on diesel, removes it on ATF SOP for Cancellation of Registration and for Repository of Non-genuine Taxpayers: Delhi GST Dept. Odisha records 40% growth in GST collection in February Handloom Weavers demand GST withdrawal Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022 CBIC empowered Additional Assistant Directors to exercise the power of Superintendent under Service Tax CBDT notified Income Tax exemption to ‘Insolvency and Bankruptcy Board of India’ u/s 10(46) of the IT Act Three held in Aadhaar-GST multi-crore bogus billing scam in Gujarat’s Bhavnagar GST registration: No compromise on required documents Mastermind in fake GST billing case apprehended in 15 crore fake ITC case CBIC notified GST council recommendation w.r.t exemption of Rab, other than pre-packaged and labelled CBIC notified GST council recommendation for rate change of Jaggery/Rab and Pencil sharpeners CBIC notified GST on RCM basis for Courts and tribunals CBIC notified 49th GST council meeting recommendation for the government body conduction entrance exam No input tax credit for liquor sales: West Bengal GST AAR Centre owes Rs 9,136 cr to Gujarat govt as GST compensation: Desai GST caught tax evasion on business running in the name of a dead person for 11 months GST evasion: Megasoft coughs up Rs 5 crore in dues Verify GSTIN, GST-3B return authenticity before allotting contract, releasing payment: Govt CBIC may consider e-filing of pleas as GSTAT not ready yet
