GST updates- Notifications, Circulars & Orders -April 2019

• MOU-Data Sharing between CBDT to GSTN         
• Updated versions of GST - Concept and Status, and GST - An Update as on 01/05/2019 : 
• GST applicability on Seed Certification Tags         
• GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017 – Central Tax (R) S. No.41 dated 28.06.2017                
• GST Practitioner Examination     
• Time period for filing GSTR-3B for the month of March 2019 extended   
• Special Procedure for Return filing by Composition Taxpayers     
• Amendment to CGST Rules, 2017              
• Effective date of implementation of Rule 138E of CGST Rules, 2017           
• Clarification in respect of utilization of ITC under GST      
• Order of utilization of input tax credit after insertion of Rule 88A               
• CGST (Fifth Removal of Difficulties) Order, 2019 
• Revocation of cancellation of registration             
• Amendment to CGST Rules, 2017              
• Enhancements in E-Way Bill System        
• Generation of Electronic Invoice through GST Portal        
• GST Council not to adjudicate on Representations under GST : Case of Union of India Vs Shiyaad reported in 2019-TIOL-888-HCKerala-GST
• Interest mandatorily payable on gross tax liability on delayed payment of GST :  Case of Megha Engineering And Infrastructures Ltd Vs CCT  reported in 2019-TIOL-893-HC-Telangana-GST