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
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
This notification extends the due date for filing FORM GSTR-1 for November 2019 up to 31 December 2019 for registered persons in Assam, Manipur and Tripura having turnover exceeding ₹1.5 crore. It amends Notification No. 46/2019–CT. The relief addresses regional disruptions.Amendment:This notification amends notification No. 46/2019
This notification extends the due date for filing FORM GSTR-1 for November 2019 up to 31 December 2019 for registered persons in Assam, Manipur and Tripura having turnover exceeding ₹1.5 crore. It amends Notification No. 46/2019–CT. The relief addresses regional disruptions.Amendment:This notification amends notification No. 46/2019
This notification extends the due date for furnishing FORM GSTR-3B for November 2019 up to 31 December 2019 for registered persons in Assam, Manipur, Meghalaya and Tripura. It amends Notification No. 44/2019–CT under section 168. The extension provides targeted compliance relief.Amendment:This notification amends notification No. 44/2019
This notification extends the due date for furnishing FORM GSTR-3B for November 2019 up to 31 December 2019 for registered persons in Assam, Manipur, Meghalaya and Tripura. It amends Notification No. 44/2019–CT under section 168. The extension provides targeted compliance relief.Amendment:This notification amends notification No. 44/2019
This notification extends the due date for furnishing FORM GSTR-7 for November 2019 up to 25 December 2019 for TDS deductors located in Assam, Manipur and Tripura. It amends Notification No. 26/2019–CT. The relief ensures smooth compliance for government deductors in affected regions.Amendment:This notification amends notification No. 36/2019
This notification extends the due date for furnishing FORM GSTR-7 for November 2019 up to 25 December 2019 for TDS deductors located in Assam, Manipur and Tripura. It amends Notification No. 26/2019–CT. The relief ensures smooth compliance for government deductors in affected regions.Amendment:This notification amends notification No. 36/2019
Extends the due date for furnishing FORM GSTR-1 for July to September 2019 till 30 November 2019. Applies to registered persons in Jammu & Kashmir with aggregate turnover exceeding ₹1.5 crore. Substitutes the earlier proviso to provide additional time.Effective Date: 15 November 2019Previous Notification: Notification No. 28/2019 – Central Tax dated 28 June 2019
Extends the due date for furnishing FORM GSTR-1 for July to September 2019 till 30 November 2019. Applies to registered persons in Jammu & Kashmir with aggregate turnover exceeding ₹1.5 crore. Substitutes the earlier proviso to provide additional time.Effective Date: 15 November 2019Previous Notification: Notification No. 28/2019 – Central Tax dated 28 June 2019
Waives late fee payable under section 47 for delayed furnishing of FORM GSTR-1. Applies to returns for periods from July 2017 to November 2019 if filed between 19 December 2019 and 10 January 2020.Effective Date: 19 December 2019Previous Notification: Notification No. 4/2018 – Central Tax dated 23 January 2018
Waives late fee payable under section 47 for delayed furnishing of FORM GSTR-1. Applies to returns for periods from July 2017 to November 2019 if filed between 19 December 2019 and 10 January 2020.Effective Date: 19 December 2019Previous Notification: Notification No. 4/2018 – Central Tax dated 23 January 2018
Reduces the cap on provisional availment of input tax credit under rule 36(4) from 20% to 10%. Inserts new rule 86A empowering tax authorities to restrict utilisation of fraudulently availed or ineligible ITC. Introduces restrictions on e-way bill generation for non-filing of outward supply statements.Effective Date: 26 December 2019 (specific provisions effective from notified future dates)
Reduces the cap on provisional availment of input tax credit under rule 36(4) from 20% to 10%. Inserts new rule 86A empowering tax authorities to restrict utilisation of fraudulently availed or ineligible ITC. Introduces restrictions on e-way bill generation for non-filing of outward supply statements.Effective Date: 26 December 2019 (specific provisions effective from notified future dates)
Extends the due date for furnishing FORM GSTR-1 for November 2019. Applies to registered persons having principal place of business in Assam, Manipur or Tripura with turnover exceeding ₹1.5 crore.Effective Date: 11 December 2019Previous Notification: Notification No. 46/2019 – Central Tax dated 9 October 2019
Extends the due date for furnishing FORM GSTR-1 for November 2019. Applies to registered persons having principal place of business in Assam, Manipur or Tripura with turnover exceeding ₹1.5 crore.Effective Date: 11 December 2019Previous Notification: Notification No. 46/2019 – Central Tax dated 9 October 2019
Extends the due date for furnishing FORM GSTR-3B for November 2019. Applies to registered persons whose principal place of business is in Assam, Manipur, Meghalaya or Tripura.Effective Date: 23 December 2019Previous Notification: Notification No. 44/2019 – Central Tax dated 9 October 2019
Extends the due date for furnishing FORM GSTR-3B for November 2019. Applies to registered persons whose principal place of business is in Assam, Manipur, Meghalaya or Tripura.Effective Date: 23 December 2019Previous Notification: Notification No. 44/2019 – Central Tax dated 9 October 2019
Extends the due date for furnishing FORM GSTR-7 for November 2019. Applies to persons required to deduct tax under section 51 whose principal place of business is in Assam, Manipur or Tripura.Effective Date: 10 December 2019Previous Notification: Notification No. 26/2019 – Central Tax dated 28 June 2019
Extends the due date for furnishing FORM GSTR-7 for November 2019. Applies to persons required to deduct tax under section 51 whose principal place of business is in Assam, Manipur or Tripura.Effective Date: 10 December 2019Previous Notification: Notification No. 26/2019 – Central Tax dated 28 June 2019
