Late fee for delayed filing of FORM GSTR-4 is capped at ₹25 per day.Where tax payable is nil, late fee is capped at ₹10 per day.The waiver applies to the portion of late fee exceeding the specified limits.Effective Date: 29th December, 2017. 73-2017-CT-29.12.2017 Late fee
Late fee for delayed filing of FORM GSTR-4 is capped at ₹25 per day.Where tax payable is nil, late fee is capped at ₹10 per day.The waiver applies to the portion of late fee exceeding the specified limits.Effective Date: 29th December, 2017. 73-2017-CT-29.12.2017 Late fee
Time limit for furnishing declaration in FORM GST ITC-01 is extended.The extension applies to persons becoming eligible during July 2017 to November 2017.The revised due date for filing the declaration is 31st January, 2018.Previous Notification: Notification No. 44/2017 – Central Tax dated 13th October, 2017.Effective Date: 21st December, 2017. 67-2017-CT-21.12.2017-Due date
Time limit for furnishing declaration in FORM GST ITC-01 is extended.The extension applies to persons becoming eligible during July 2017 to November 2017.The revised due date for filing the declaration is 31st January, 2018.Previous Notification: Notification No. 44/2017 – Central Tax dated 13th October, 2017.Effective Date: 21st December, 2017. 67-2017-CT-21.12.2017-Due date
The due date for filing FORM GSTR-1 for the months July 2019 to September 2019 is extended up to 20.12.2019. The extension applies to registered persons having aggregate turnover exceeding ₹1.5 crore whose principal place of business is in Jammu and Kashmir. The proviso in Notification No. 28/2019 – Central Tax is substituted accordingly.Effective Date: 30.11.2019Previous Notification:Notification No. 28/2019 – Central Tax dated 28.06.2019
The due date for filing FORM GSTR-1 for the months July 2019 to September 2019 is extended up to 20.12.2019. The extension applies to registered persons having aggregate turnover exceeding ₹1.5 crore whose principal place of business is in Jammu and Kashmir. The proviso in Notification No. 28/2019 – Central Tax is substituted accordingly.Effective Date: 30.11.2019Previous Notification:Notification No. 28/2019 – Central Tax dated 28.06.2019
Registered persons not opting for composition levy are required to pay tax on advances for goods.Tax becomes payable at the time of supply as per section 12(2)(a) of the CGST Act.Notification supersedes notification No. 40/2017–Central Tax.Previous Notification: Notification No. 40/2017 – Central Tax dated 13th October, 2017.Effective Date: 15th November, 2017. 66-2017-CT-15.11.2017-Advances
Registered persons not opting for composition levy are required to pay tax on advances for goods.Tax becomes payable at the time of supply as per section 12(2)(a) of the CGST Act.Notification supersedes notification No. 40/2017–Central Tax.Previous Notification: Notification No. 40/2017 – Central Tax dated 13th October, 2017.Effective Date: 15th November, 2017. 66-2017-CT-15.11.2017-Advances
Late fee payable under section 47 of the CGST Act is waived for registered persons who failed to furnish FORM GSTR-3B for the months of August 2017 and September 2017 by the due date.The waiver applies only to the specified tax periods.The relief is granted under the powers conferred by section 128 of the CGST Act.Effective Date: 24th October, 2017. 50-2017-CT-24.10.2017-Late fees…
Late fee payable under section 47 of the CGST Act is waived for registered persons who failed to furnish FORM GSTR-3B for the months of August 2017 and September 2017 by the due date.The waiver applies only to the specified tax periods.The relief is granted under the powers conferred by section 128 of the CGST Act.Effective Date: 24th October, 2017. 50-2017-CT-24.10.2017-Late fees…
Waives late fee paid under section 47 for GSTR-3B for October 2017 where return was submitted but not filed after ARN generation. Waives late fee wrongly levied for GSTR-4 for October–December 2017. Waives late fee paid for GSTR-6 for any tax period between 1 January 2018 and 23 January 2018.Effective Date: 4 September 2018
Waives late fee paid under section 47 for GSTR-3B for October 2017 where return was submitted but not filed after ARN generation. Waives late fee wrongly levied for GSTR-4 for October–December 2017. Waives late fee paid for GSTR-6 for any tax period between 1 January 2018 and 23 January 2018.Effective Date: 4 September 2018
Rule 138 is substituted to prescribe generation and validity of e-way bills for movement of goods. New rules 138A to 138D and related forms are introduced covering documents to be carried, verification, inspection and detention reporting.Effective Date: Date to be notified separately
Rule 138 is substituted to prescribe generation and validity of e-way bills for movement of goods. New rules 138A to 138D and related forms are introduced covering documents to be carried, verification, inspection and detention reporting.Effective Date: Date to be notified separately
Amends Notification No. 33/2018–Central Tax. Extends the due date for filing quarterly FORM GSTR-1 for July–September 2018 for specified registered persons in notified regions. Prescribes 15 November 2018 as the revised due date.Effective Date: 24 August 2018Previous Notification: Notification No. 33/2018 – Central Tax dated 10 August 2018
Amends Notification No. 33/2018–Central Tax. Extends the due date for filing quarterly FORM GSTR-1 for July–September 2018 for specified registered persons in notified regions. Prescribes 15 November 2018 as the revised due date.Effective Date: 24 August 2018Previous Notification: Notification No. 33/2018 – Central Tax dated 10 August 2018
Various categories of central tax officers are appointed and vested with powers under the CGST Act and IGST Act. Territorial jurisdictions are assigned through detailed tables covering executive, audit and appellate formations. Officers are authorised to exercise powers within their respective jurisdictions.Effective Date: 22nd June, 2017
Various categories of central tax officers are appointed and vested with powers under the CGST Act and IGST Act. Territorial jurisdictions are assigned through detailed tables covering executive, audit and appellate formations. Officers are authorised to exercise powers within their respective jurisdictions.Effective Date: 22nd June, 2017
Extends the due date for furnishing FORM GSTR-3B for December 2017. The due date is revised from 20 January 2018 to 22 January 2018. Amendment is made in the notified return filing schedule.Effective Date: 20 January 2018Previous Notification: Notification No. 35/2017 – Central Tax dated 15 September 2017
Extends the due date for furnishing FORM GSTR-3B for December 2017. The due date is revised from 20 January 2018 to 22 January 2018. Amendment is made in the notified return filing schedule.Effective Date: 20 January 2018Previous Notification: Notification No. 35/2017 – Central Tax dated 15 September 2017
