Notification No. 75/2019
Date: December 26, 2019
Subject: Extension of due date for filing FORM GSTR-1 for North-Eastern States
Description:
This notification amends Rule 36(4) by reducing provisional ITC from 20% to 10% of eligible credit. It inserts Rule 86A, empowering officers to block utilisation of ITC fraudulently availed or ineligible. It also amends Rule 138E to restrict e-way bill generation for non-filers. The changes significantly strengthen enforcement against fake ITC.
Amendment:
This notification amends notification No. 3/2017