Notification No. 56/2019
Date: December 14, 2019
Subject: Amendment to CGST Rules relating to refund forms and annual return reporting.
Description:
Amends CGST Rules to substitute and insert multiple statements in FORM GST RFD-01 for refund claims. Introduces extensive relaxations and optional reporting formats in FORM GSTR-9 and GSTR-9C for FY 2017-18 and 2018-19. Provides flexibility in reporting ITC, amendments, reversals, and reconciliations.
Effective Date: 14 November 2019
Previous Notification: Notification No. 49/2019 – Central Tax dated 9 October 2019
Other Notifications
16/2018
Specifies the due dates for furnishing FORM GSTR-3B for April, May and June 2018...
Read More77/2018
Late fee payable under section 47 is waived for composition taxpayers who failed...
Read More04/2018
This notification introduces detailed rules in the IGST Rules, 2017 to determine...
Read More