CA Intermediate GST Classes For CA Student
                     
CA Intermediate GST (IPCC) 
Classes
The objective of this document is to summarize all the updates of CA 
Intermediate GST Classes (CA IPCC) (Notifications, Circulars, other 
amendments, and updates) in one place.
2 Central tax notifications,
1 Integrated tax notification,
And also the council has approved the new GST rates for the real estate 
sector in the 33rd meeting.
CA Intermediate GST (CA IPCC) Important Notices
• 1.0 Notifications:
Objective:
I. Notification No. 8/2019_Central tax dated 08th Feb.2019:
GSTR-7 (Return for TDS) for Jan’19 from 10th Feb’19 to 28th Feb’19 to 28th Feb’19.
filing GSTR-3B for Jan’19 from 20th Feb to
• Feb.19 for Jammu & Kashmir
• Feb.19 for the remaining states
• III. Notification No. 2/2019_Integrated tax (Rate) dated 04.Feb.2019:
Since the definition of exports and the Sec 54 of the CGST act have been amended to 
include the supplies to Nepal and Bhutan under definition of Exports, the Notification 
No.02/2019 was issued to rescind the exemption entry 10D (the exemption of IGST, for 
the supplies made to Nepal & Bhutan) of the Notification no.9/2017 dated 28th Jun’17. 
2.0
CA Intermediate GST Circulars (CA IPCC):
I. Circular No. 88/07/2019 Central Tax dated 01.02.2019:
Circular No. 8/8/2017_04.10.2017_”Master circular relevant for the export procedures 
and refunds” was amended in view of the amendment allowing realization of export 
proceeds in INR, wherever allowed by the RBI (CA Intermediate/ IPCC). [2(6) of IGST act].
Circular No. 38/12/2018_26.03.2018_”Clarification on issues related to Job Work” was 
amended to in view of the (IPCC) amendment carried empowering the Commissioner to 
extend the period for return of inputs and capital goods from the job worker and also the 
RCM on services received from un-registered job workers. [9(4) and 143 of CGST act.]
Circular No. 41/15/2018_13.04.2018_” Procedure for interception of conveyances for 
inspection of goods in movement…………” was amended to in view of the amendment 
carried out extending the time limit from 7days to 14 days for owner/transporter to pay 
tax/penalty for seized goods. [Sec 129 of the CGST act].
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