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GST Compensation Cess Circular

Circular NoFile NoDateSubjectEnglish Pdf
02/2018-Compensation CessF. No. 354/255/2018-TRU26-07-2018Seeks to amend Notification No. 1/2017 -Compensation Cess (Rate) dated 28.06.2017 togive effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
01/2018-Compensation CessG.S.R. 720 (E)25-01-2018seeks to amend Notification No.1/2017-Compensation Cess (Rate).
07/2017-Compensation CessF.No.354/117/2017- TRU (Pt. III)13-10-2017Seeks to prescribe compensation cess rate on the leasing of motor vehicles.
06/2017-Compensation CessF.No. 354/173/2017-TRU13-10-2017Seeks to amend notification No. 2/2017-Compensation Cess (Rate) regarding reduction in cess rates for leasing of motor vehicles purchased and leased prior to 01.07.2017.
05/2017-Compensation CessF.No.354/159/2017-TRU11-09-2017The notification amends the rates of compensation cess on various motor vehicles.
04/2017-Compensation CessF.No.354/136/2017-TRU20-07-2017Seeks to exempt intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand goods, as determined under sub-rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, read with sub-section (4) of Section 9 of the Central Goods and Services Tax Act
03/2017-Compensation CessF.No. 354/221/2016-TRU (Pt.)18-07-2017Seeks to amend notification No. 1/2017- Compensation Cess (Rate), dated 28th, June, 2017 so as to increase the Compensation Cess rates on cigarettes as mentioned in the notification with effect from 18th, July, 2017
02/2017-Compensation CessF.No. 334/1/2017-TRU01-07-2017To notify the rates of compensation cess on supply of specified services
1/1/2017-Compensation CessF.No.354/136/2017-TRU26-07-2017Seeks to provide clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports.

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Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
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10 May 26 Monthly Return by Tax Deductors for April.
10 May 26 Monthly Return by e-commerce operators for April.
11 May 26 Monthly Return of Outward Supplies for April.
13 May 26 Optional Upload of B2B invoices, Dr/Cr notes for April under QRMP scheme.
13 May 26 Monthly Return by Non-resident taxable person for April.
15 May 26 Monthly Return of Input Service Distributor for April.
15 May 26 E-Payment of PF for April.
15 May 26 Payment of ESI for April
15 May 26 Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in March.
15 May 26 Issue of Annual TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB in March. (In case of termination of lease during the year, single TDS certificate is to be issued in 15 days from due date of deposit).
15 May 26 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in March.
15 May 26 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in March.
15 May 26 Details of Deposit of TDS/TCS of April by book entry by an office of the Government.
15 May 26 Quarterly Statement of TCS for January-March.
20 May 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for April.
20 May 26 Add/amend particulars (other than GSTIN) in GSTR-1 of April. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 May 26 Summary Return cum Payment of Tax for April by Monthly filers. (other than QRMP).
25 May 26 Deposit of GST of April under QRMP scheme.
28 May 26 Return for April by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 May 26 ITC reversal on stocks and capital goods by person opting for Composition scheme in FY 26-27.
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