extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.

In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2018– Central…

Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.

G.S.R…..(E),– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2018–…

Seeks to Extend the Date from which the Facility of Blocking and Unblocking of e-way bill Facility as per the Provision of Rule 138E of CGST Rules, 2017 shall be Brought into Force to 21.11.2019.

G.S.R. ….(E)— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the…

Clarification Regarding Determination of Place of Supply in Certain Cases – reg.

Various representations have been received from trade and industry seeking clarification in respect of determination of place of supply in following cases: – (I) Services provided by Ports – place of supply in respect of various cargo handling services provided by ports to clients; (II) Services rendered on goods temporarily imported in India – place…

Clarification of Secondary or Post-Sales Discounts under GST – reg.

Circular No. 92/11/2019-GST dated 7th March, 2019 was issued providing clarification on various doubts related to treatment of sales promotion schemes under GST. Post issuance of the said Circular various representations have been received from the trade and industry seeking clarifications in respect of tax treatment in cases of secondary discounts or post sales discount.…