Deemed adoption of certain Circulars issued by CBIC - GST - States - CCT’s Ref No. A(1)/121/2019

Office of the Commissioner of Commercial Taxes Telangana State :: Hyderabad CIRCULAR CCT s Ref No. A(1)/121/2019, Dt. 04-11-2019 Sub:- Deemed adoption of certain Circulars issued by CBIC Regarding. Ref:- CBIC Circulars issued during calendar year 2017, 2018 and 2019 till date ***** The Central Board of Indirect Tax and Customs (CBIC) has issued various circulars wherein certain provisions of the Goods and Services Tax law, procedures to be followed, methodology to be adopted are explained. The States were also expected to issue circulars on similar lines. The GST Council Secretariat has vide communication dated 13-09-2019 informed the States to issue such Circular. In exercise of the powers conferred under Section 168 of the Telangana Goods and Services Tax Act, the Commissioner of State Tax, Telangana State, for the purpose of uniformity in the implementation of the GST Act and also to have the uniformity in the instructions or directions as given by the CBIC, hereby decides to adopt the Circulars issued by the CBIC for the purpose of implementation of Telangana Goods and Services Tax Act, 2017, therefore, save as otherwise specifically provided in the Circulars issued by the Commissioner of State Tax, Telangana State, the Circulars issued by CBIC shall be deemed to have been issued by the Commissioner of State Tax, Telangana State. The directions or instructions contained in CBIC Circular shall be applicable to the Telangana Commercial Taxes Department, unless the Circular(s) on the similar issue are also issued by the Commissioner of State Tax, Telangana State. This Circular is clarificatory in nature and hence cannot be made use for interpretation of provisions of the law. Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Commissioner of State Tax, Telangana. Sd/- V. Anil Kumar Commissioner (ST) ROD s LIST till 1.04.2023 Order No. Date Subject Remarks 1/2018-CT Dt. 11-12-2018 Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019 Approved in 31st GST Council Meeting 2/2018-CT Dt. 31-12-2018 Extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18 Approved in 32nd GST Council Meeting 3/2018-CT Dt. 31-12-2018 Amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019 Approved in 32nd GST Council Meeting 4/2018-CT Dt. 31-12-2018 Extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 till 31.01.2019. Approved in 32nd GST Council Meeting 1/2019-CT Dt. 01-02-2019 Supersede Removal of Difficulties Order No. 1/2017 - Central Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019 Approved in 33rd GST Council Meeting 2/2019-CT Dt. 01-02-2019 Amend Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR 8 for the months of October, 2018 to December, 2018 till 07.02.2019 Approved in 33rd GST Council Meeting 3/2019-CT Dt. 08-03-2019 To remove difficulty in implementation of Notification No. 2/2019-Central Tax (Rate) Approved in 34th GST Council Meeting 4/2019-CT Dt. 29-03-2019 To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017 Approved in 35th GST Council Meeting 5/2019-CT Dt. 23-04-2019 Extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers. Approved in 35th GST Council Meeting 6/2019-CT Dt. 28-06-2019 Extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Central Goods and Services Tax Act, 2017. Approved in 36th GST Council Meeting 7/2019-CT Dt. 26-08-2019 Remove difficulties regarding filing of Annual returns by extending the due date for filing of Annual return / Reconciliation Statement for the Financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 30th November, 2019. Approved in 37th GST Council Meeting 8/2019-CT Dt. 14-11-2019 Extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31st December, 2019 and for FY 2018-19 till 31st March, 2020 Approved in 38th GST Council Meeting 9/2019-CT Dt. 03-12-2019 Issuance of Removal of Difficulties Order so as to extend the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal Approved in 38th GST Council Meeting 10/2019-CT Dt. 26-12-2019 Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31.01.2020 Approved in 39th GST Council Meeting 01/2020-CT, Dt. 25-06-2020 Extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers Approved in 39th GST Council Meeting