This notification prescribes the modes of verification and authentication for applications, returns and other documents under GST, including digital signature, e-sign and electronic verification code (EVC). It is issued under rule 26 of the CGST Rules, 2017, enabling electronic governance and paperless compliance.
This notification prescribes the modes of verification and authentication for applications, returns and other documents under GST, including digital signature, e-sign and electronic verification code (EVC). It is issued under rule 26 of the CGST Rules, 2017, enabling electronic governance and paperless compliance.
Sections 1, 2, 3, 4, 5, 10, 22 to 30, 139, 146 and 164 of the CGST Act are brought into force. The notification appoints 22nd June, 2017 as the effective date for these provisions. These sections relate to levy, registration, composition scheme, migration and rule-making powers.Effective Date: 22nd June, 2017
Sections 1, 2, 3, 4, 5, 10, 22 to 30, 139, 146 and 164 of the CGST Act are brought into force. The notification appoints 22nd June, 2017 as the effective date for these provisions. These sections relate to levy, registration, composition scheme, migration and rule-making powers.Effective Date: 22nd June, 2017
Persons engaged exclusively in making supplies on which tax is payable by the recipient under reverse charge mechanism are exempted from registration. The exemption is issued under section 23(2) of the CGST Act.Effective Date: 22nd June, 2017
Persons engaged exclusively in making supplies on which tax is payable by the recipient under reverse charge mechanism are exempted from registration. The exemption is issued under section 23(2) of the CGST Act.Effective Date: 22nd June, 2017
Aadhaar-based Electronic Verification Code and bank account-based One Time Password are notified as valid modes of verification. Verification using these modes must be completed within two days of furnishing documents.Effective Date: 22nd June, 2017
Aadhaar-based Electronic Verification Code and bank account-based One Time Password are notified as valid modes of verification. Verification using these modes must be completed within two days of furnishing documents.Effective Date: 22nd June, 2017
This notification amends Notification No. 28/2019–CT to extend the due date for filing FORM GSTR-1 for the months July to September 2019 up to 20 December 2019 for registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. The extension is granted under section 37 read with section 168.Amendment:This notification amends notification No. 28/2019
This notification amends Notification No. 28/2019–CT to extend the due date for filing FORM GSTR-1 for the months July to September 2019 up to 20 December 2019 for registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. The extension is granted under section 37 read with section 168.Amendment:This notification amends notification No. 28/2019