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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

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Parliamentary Panel Seeks Faster Appointment of GST Appellate Tribunal Benches Nationwide
AP Launches ?5?Crore Thrift Fund for Weavers, Offsets GST for Handlooms
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Delhi HC: Consolidated GST SCN Must for Multiple-Year ITC Mismatch Allegations
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ICSI Calls for Recognition of Company Secretaries as `Accountants` Under Income Tax Bill
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GST Collection Hits Rs 1.96 Lakh Crore in July 2025, Rises 7.5% YoY
Delhi HC: GST Audit Can’t Be Completed Without a Reply, Violates CGST Rule 101(4)
No TDS, No Fee: ITAT Mumbai Cancels ?1.16 Lakh Late Filing Penalty Imposed U/S 234E
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No Change in LTCG Tax Rates in Income Tax Bill 2025, Clarifies IT Department
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Gujarat HC: GST Officers Can’t Be Cross-Examined Over Summons or Arrest Memos
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Ex-ED Officer Sentenced to 3 Years in Bribery Case by Special CBI Court in Bengaluru
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Karnataka HC: IGST Not Applicable on Secondment from Overseas Entities
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CBDT Extends Deadline to Process ITRs Marked Invalid Due to CPC Error, Fresh Intimations to Be Issued
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Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
14 Aug 25 Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in June.
14 Aug 25 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 June.
14 Aug 25 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in June.
14 Aug 25 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in June.
15 Aug 25 Details of Deposit of TDS/TCS of July by book entry by an office of the Government.
15 Aug 25 E-Payment of PF for July.
15 Aug 25 Payment of ESI for July
15 Aug 25 Issue of TDS certificates for Q1 of FY 2025-26.
20 Aug 25 To add/amend particulars (other than GSTIN) in GSTR-1 of July. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B. If incorrect values are auto-populated in Table 3.2 of GSTR-3B, correct the values by making amendments through
20 Aug 25 Summary Return cum Payment of Tax for July by Monthly filers. (other than QRMP). Auto-populated values in Table 3.2 of GSTR-3B for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders are now non-editable. Returns upto
20 Aug 25 Monthly Return by persons outside India providing online information and data base access or retrieval services, for July. Returns upto June 2022 cannot be filed now.
25 Aug 25 Deposit of GST under QRMP scheme for July .
28 Aug 25 Return for July by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 Aug 25 Deposit of TDS u/s 194-IA on payment made for purchase of property in July.
30 Aug 25 Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in July. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Aug 25 Deposit of TDS on certain payments made by individual/HUF u/s 194M for July.
30 Aug 25 Deposit of TDS on Virtual Digital Assets u/s 194S for July.
31 Aug 25 Application for exercising option under Explanation to section 11(1) to apply income of previous year in the next year or in future, if ITR due date is October 31.
31 Aug 25 Statement in to be furnished to accumulate income for future application u/s 10(21) or 11(1), if ITR due date is October 31.
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