Notification No. 05/2019
Date: January 29, 2019
Subject: Amendment in tax rate calculation under the Composition Scheme
Description:
Issued under section 10 of the CGST Act, this notification amends Notification No. 8/2017 – Central Tax. It substitutes the existing rate-based wording with a reference to tax calculated at the rate specified in rule 7 of the CGST Rules, 2017. The amendment ensures uniformity and clarity in computation of tax payable by composition taxpayers and is effective from 01 February 2019.
Amendment:
This notification amends notification No. 8/2017
Other Notifications
72/2017
Time limit for furnishing FORM GSTR-1 is extended for July to November 2017 up t...
Read More77/2018
Issued under section 128 of the CGST Act, this notification amends Notification ...
Read More54/2019
Extends the due date for filing FORM GSTR-3B for the months July to September 20...
Read More