GST INDIA Biz — CGST (Third Amendment) Rules, 2019 – amendments to rules relating to cancellation, composition scheme and registration.

Notification No. 20/2019

Date: April 23, 2019

Subject: CGST (Third Amendment) Rules, 2019 – amendments to rules relating to cancellation, composition scheme and registration.

Description:

This notification further amends the CGST Rules, 2017, inter alia, by modifying rules 23 and 62, introducing FORM GST CMP-08, and prescribing procedures for composition taxpayers opting under Notification No. 02/2019–CT (Rate). It also amends FORM GST REG-01 to capture relevant options. The amendments strengthen the revised compliance framework.
Issued under: Section 164 of the CGST Act.

Other Notifications

07/2018

This notification waives late fee under section 47 for delayed filing of FORM GS...

27/2017

Rule 138 is substituted to prescribe generation and validity of e-way bills for ...

29/2020

This notification prescribes the due dates for furnishing FORM GSTR-3B for the p...