Circular No. 97/16/2019-GST

Subject: Clarification regarding exercise of option to pay tax under notification No. 2/2019-CT(R) dt 07.03.2019
 

Aadhaar Mandatory for income tax return filing wef 01.04.2019

NOTIFICATION No. 31/2019

New Delhi, the 31^st of March, 2019

In exercise of the powers conferred under sub-section (2) of section 139AA of the Income-tax Act, 1961 (Act), the Central Government, hereby notifies that every person who has been allotted permanent account number as on the 1^st day of July, 2017, and who is eligible to obtain Aadhaar number, shall intimate his Aadhaar number to the Principal Director General of Income-tax (Systems) or Principal Director of Income‑tax (Systems) in the form and manner specified in Notification no. 7 dated 29^th of June, 2017 issued by the Principal Director General of Income Tax (Systems) by 30^th of September. 2019.

2. This notification shall not be applicable to those persons or such class of persons or any State or part of any State who/which are/is specifically excluded under sub-section (3) of section 139AA of the Act.

3. However, notwithstanding the last date of linking of Aadhaar number with PAN being extended to 30.09.2019 in para 1 above, it is also made clear in Circular No. 6 of 2019 that w.e.f. 01^st of April, 2019, it is mandatory to quote Aadhaar number while filing the return of income as required under Section 139AA(1)(ii) unless specifically exempted as per any notification issued under sub-section (3) of section 139AA of the Act. It is also made clear that the returns being filed either electronically or manually cannot be filed without quoting the Aadhaar number.

(Rajarajeswari R.)
Under Secretary (ITA.II), CBDT
(F. No. 225/75/2019-ITA.II)

refund related issues under GST.

Subject: Clarifications on refund related issues under GST–Reg

Circular No. 94/13/2019-GST

input tax credit in case of death of proprietor.

Subject: Clarification in respect of transfer of input tax creditin case of death of soleproprietor–

Circular No. 96/15/2019-GST

verification for grant of new registration

Subject: Verification of applications for grant of new registration –Reg.

Circular No. 95/14/2019-GST

GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019

Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued

15/2019-Central Tax ,dt. 28-03-2019

Processing of Refund applications filed by Canteen Stores Department (CSD)

Circular No.1_2019 / TNGST,  dt.07/02/2019

full details visit :

GST Rate Changes

GST Rate Changes on Goods
S.NO	Items	New Rate	Old rate
1	Rakhi (other than that of precious or semi-precious material )	Nil	18%
2	Sanitary Napkins		12%
3	Circulation and commemorative coins		5%
4	Raw material for broom		12%
5	Stone/Marble/Wood Deities		5%
6	Sal leaves and its products		18%
7	Khali dona		18%
8	Coir pith Compost		5%
9	Chenille fabrics and other fabrcis under 5801	5%	12%
10	Handloom dari
11	Phosphoric Acid (fertilizer grade only)
12	Handmade Carpets, Textile Floor, Coverings
13	Knitted cap/topi having retails sale value exceeding Rs. 1000
14	Kota Stones and Simliar Stones (other than polished)		18%
15	Ethanol for sale to oil marketing companies for blending with fuel
16	Solid Bio fuel pellets
17	Marine Engine		28%
18	Bamboo Flooring	12%	18%
19	Hand Operated Rubber Roller
20	Brass Kerosene Pressure Stove
21	Zip and Slide Fastener
22	Handicrafts (Excluding handmade)
23	Handbags including pouches and purses; jewellery box
24	Fuel Cell vehicle		28%
25	Televisions upto 68 cm	18%	28%
26	Glaziers’ putty, grafting putty, resin cements
27	Refrigerators, freezers, water cooler, milk coolers, ice cream freezer
28	Washing Machines
29	Food Grinders & mixer
30	Vacuum Cleaners
31	Paints and Varnishes (including enamels and lacquers)
32	Shavers, Hair Clippers
33	Hair Cleaners
34	Storage water heaters
35	Immersion heaters
36	Hair Dryers, Hand Dryers
37	Electric Smoothing irons
38	Scent Sprays
39	Toilet Sprays
40	Pads for application of cosmetics or toilet preparations
41	Lithium-ion batteries
42	Powder Puffs
43	Special purpose motor vehicles
44	Work Trucks (Self propelled , not fitted with lifting or handling equipment)
45	Trailers & Semi trailers
List of Goods Exempt
Fortified Milk	exempt	5%
GST  Rate Changes on Services
Services	New Rates	Old Rates
Supply of e-books	5%	18%
Supply of Multimodal Transportation	12%	Nil