Notification No. 16/2019
Date: March 29, 2019
Subject: Second amendment to CGST Rules, 2017 relating to ITC, real estate projects, demand and recovery forms.
Description:
Amends CGST Rules to prescribe revised methodology for input tax credit reversal in real estate projects. Introduces Rule 88A for order of utilisation of ITC. Substitutes multiple forms relating to assessment, demand, recovery and rectification proceedings.
Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017
Effective Date: 29.03.2019 / 01.04.2019 (as specified rule-wise)
Other Notifications
06/2025 corrigendum1
This corrigendum corrects the Hindi text of Notification No. 06/2025–Integrate...
Read More10/2025
This notification fully supersedes Notification 02/2017 and introduces a new Sch...
Read More23/2020
Extends the due date for furnishing FORM GSTR-1 for each of the months from July...
Read More