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GST Compensation Cess Circular

Circular NoFile NoDateSubjectEnglish PdfEnglish Html
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.
02/2017-Compensation CessF.No. 334/1/2017-TRU01-07-2017To notify the rates of compensation cess on supply of specified services
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
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
05/2017-Compensation CessF.No.354/159/2017-TRU11-09-2017The notification amends the rates of compensation cess on various 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.
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.
01/2018-Compensation CessG.S.R. 720 (E)25-01-2018seeks to amend Notification No.1/2017-Compensation Cess (Rate).
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

News Section

News

06 Jan 26
ICAI Releases Comprehensive Handbook on GST Compliance for E-Commerce Operators
Union Budget 2026-27: Industry Bodies Seek Targeted Credit Relief for MSMEs
Allahabad HC Rejects Plea to Quash GST Fraud Notice, Orders Tax Department to Reveal Evidence
Calcutta HC Stays 10% Pre-Deposit Recovery in Challenge to Time-Barred GST Demand U/S 73
CBDT Mandates IT Department Readiness for Upcoming Direct Tax Law Overhaul
05 Jan 26
GSTN Enables Online Opt-In Declaration for Specified Premises
Income Tax Department Releases Updated Common Offline Utilities for ITR 1 to ITR 7
inance Ministry Declares ICEGATE and ACES-GST as `Protected Systems` under Information Technology Act, 2000
04 Jan 26
GST Collections Rise 6.1% to Rs 1.75 Lakh Crore in December 2025
HSNS Cess Act, 2026: Finance Ministry Releases Detailed FAQs for Industry
03 Jan 26
Gujarat AAR: GST Exemption for Tree Plantation in Non-Forest Areas by Charitable Trusts
Big Compliance Relief: MCA Shifts Director KYC Filing to Once Every Three Years
India’s December 2025 Gross GST Revenue Hits ?1.75 Lakh Cr; Records 6.1% Year-on-Year Growth
02 Jan 26
MCA Revises Director KYC Norms, DIR-3-KYC Filing Required Once Every 3 Years
01 Jan 26
Council May Reduce GST Rate from 18% to 5% on Air and Water Purifiers
IndiGo Receives ?458 Cr GST Order U/S 74; Airline Confirms Intent to Appeal
MP High Court Upholds Validity of 100% GST Penalty for Incorrect E-Way Bill Destination
31 Dec 25
GST Returns & E-Way Bills Sufficient to Prove Movement of Goods, Toll Plaza Receipts Not Required: Allahabad HC
MSME Year-End Review 2025: Key Achievements, Schemes and Policy Reforms
Mere Bona Fide Mistakes in GSTR-3B Can’t Automatically Trigger GST Section 73 Proceedings: Karnataka HC
Delayed ITR Filing: Delhi HC Denies Canadian Citizen’s Plea, Holds Ignorance of Indian Tax Law No Excuse
30 Dec 25
Due Date Revised for AOC-4, AOC (CFS) AOC-4 XBRL & MGT-7, 7A (FY 2024-25)
GSTN Introduces Strict ITC Validations: Negative Reclaim and RCM Ledger Balances to Be Disallowed
GSTAT Assigns Judicial Benches for Members to Enable Appellate Proceedings
Uttarakhand HC: Reopening Assessment U/S 148 Can’t Be Re-Proposed After Rejection
GCCI Urges FM to Waive Late Fees for GSTR-9 & 9C Filing for FY 2024–25
29 Dec 25
GSTR-9 & GSTR-9C Deadline Extension Sought as Compliance Complexities Rise
Customs Duty Rationalisation Likely Next as Centre Completes GST, IT Overhaul
CBDT Releases Updated Offline ITR Utilities for AY 2025-26
28 Dec 25
Delhi HC Questions 18% GST on Air Purifiers Amid Pollution Crisis
Maharashtra Leads Crypto TDS Collections as VDA Tax Revenues Jump 41% in FY25
27 Dec 25
Non-Filing Due to Ill-Health and Financial Hardship: Madras HC Restores GST Registration
ICSI Releases Advisory for MGT-7 and MGT-7A Certification on MCA V3 Portal
Calcutta HC Holds Partner’s Illness a Valid Ground for Condonation of Delay in GST Appeal
24 Dec 25
CBDT Launches NUDGE Campaign to Correct Ineligible Tax Deductions for AY 2025-26
Noida Housing Societies Object to 18% GST on Maintenance and Electricity Charges
Allahabad HC Orders Criminal Contempt Against GST Officer for Misleading Affidavit
ICSI Requests FY25 Filing Extension Citing MCA-21 V3 Issues
Is the IT Dept Going to Access Your Social Media and Emails? Check the Reality
23 Dec 25
Section 80G Explained: Key FAQs on Donation Deductions, Limits, Verification & ITR Filing
Delhi HC Quashes GST Demand Notices, Holds Pre-IBC Statutory Dues Stand Extinguished
Will GST Apply to Medicines Given to Hospital Inpatients? Delhi HC Examines
Calcutta HC: Buyer’s ITC Can’t Be Denied Due to Supplier’s Retrospective GST Cancellation
22 Dec 25
GSTN Introduces Flexible ITC Handling for Credit Notes in IMS
Section 80G Explained: Key FAQs on Donation Deductions, Limits, Verification & ITR Filing
Income Tax Algorithm Error Flags Unlisted Share Capital Gains as Business Income
21 Dec 25
Income Tax Department Flags Transaction Mismatch, Urges Taxpayers to Review AIS Before 31st Dec
Net Direct Tax Collections Rise 8% in FY 2025-26 Till 17th December
02 Jan 25
GST Collections Rise 6.1% to Rs 1.75 Lakh Crore in December 2025
ITAT Mumbai: Rent Earned from Co-operative Society’s Admin Building Taxable as House Property Income
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Arunachal Pradesh
Ahmedabad ITAT Allows Appeal Over Section 80IC Deduction Rejection Due to Village Name Discrepancy
IT Section 14A Applies Prospectively from April 2022: Surat ITAT Quashes PCIT Order

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
10 Jan 26 Monthly Return by Tax Deductors for December.
10 Jan 26 Monthly Return by e-commerce operators for December.
11 Jan 26 "Monthly Return of Outward Supplies for December. "
13 Jan 26 Monthly Return of Input Service Distributor for December.
13 Jan 26 Monthly Return by Non-resident taxable person for December.
13 Jan 26 Quarterly return of Outward Supplies for October-December. (QRMP)
14 Jan 26 Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in November.
14 Jan 26 Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in November.
14 Jan 26 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in November.
14 Jan 26 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in November.
15 Jan 26 Statement of Foreign Remittances by Authorized Dealers for December quarter.
15 Jan 26 Uploading declarations received in Form 15G/15H for December quarter.
15 Jan 26 Contribution from Jul-Dec. Amount = No of employee as on 31 Dec X Rs 3
15 Jan 26 TCS Statements for December quarter.
15 Jan 26 ESI payment for December.
15 Jan 26 E-Payment of PF for December.
15 Jan 26 Details of Deposit of TDS/TCS of December by book entry by an office of the Government.
18 Jan 26 Payment of tax by Composition taxpayers for December quarter.
20 Jan 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for December. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
20 Jan 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Dec. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Jan 26 Summary Return cum Payment of Tax for December by Monthly filers. (other than QRMP).
22 Jan 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Dec quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra an
22 Jan 26 Summary Return of December quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, And
24 Jan 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Dec quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, Wes
24 Jan 26 Summary Return of December quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha,
28 Jan 26 Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them, for December .
31 Jan 26 Annual Return by OPCs and Small Companies.
31 Jan 26 Filing of financial statements by Cos (Other than OPCs) for FY 2024-25 with the ROC. (30 days from AGM.)
31 Jan 26 Filing a report on Corporate Social Responsibility by every company covered u/s 135 of the Companies Act, 2013.
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