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 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 grants waiver of late fee under section 47 for registered persons who failed to file FORM GSTR-1 for the period July 2017 to November 2019, provided the return is furnished between 19 December 2019 and 10 January 2020. The amnesty encourages regularisation of past non-compliance.Amendment:This notification amends notification No. 4/2018
This notification grants waiver of late fee under section 47 for registered persons who failed to file FORM GSTR-1 for the period July 2017 to November 2019, provided the return is furnished between 19 December 2019 and 10 January 2020. The amnesty encourages regularisation of past non-compliance.Amendment:This notification amends notification No. 4/2018
Extends the due date for furnishing FORM GSTR-3B for the month of November 2019. The return is required to be filed electronically through the common portal.Effective Date: 20 December 2019Previous Notification: Notification No. 44/2019 – Central Tax dated 9 October 2019
Extends the due date for furnishing FORM GSTR-3B for the month of November 2019. The return is required to be filed electronically through the common portal.Effective Date: 20 December 2019Previous Notification: Notification No. 44/2019 – Central Tax dated 9 October 2019
This notification amends Notification No. 44/2019–CT to extend the due date for filing FORM GSTR-3B for November 2019 up to 23 December 2019. The extension is issued under section 168 read with Rule 61(5). It provides short-term compliance relief to taxpayers.
This notification amends Notification No. 44/2019–CT to extend the due date for filing FORM GSTR-3B for November 2019 up to 23 December 2019. The extension is issued under section 168 read with Rule 61(5). It provides short-term compliance relief to taxpayers.
Amends CGST Rules to substitute and insert multiple statements in FORM GST RFD-01 for refund claims. Introduces extensive relaxations and optional reporting formats in FORM GSTR-9 and GSTR-9C for FY 2017-18 and 2018-19. Provides flexibility in reporting ITC, amendments, reversals, and reconciliations.Effective Date: 14 November 2019Previous Notification: Notification No. 49/2019 – Central Tax dated 9 October 2019
Amends CGST Rules to substitute and insert multiple statements in FORM GST RFD-01 for refund claims. Introduces extensive relaxations and optional reporting formats in FORM GSTR-9 and GSTR-9C for FY 2017-18 and 2018-19. Provides flexibility in reporting ITC, amendments, reversals, and reconciliations.Effective Date: 14 November 2019Previous Notification: Notification No. 49/2019 – Central Tax dated 9 October 2019
Extends the due date for filing FORM GSTR-7 for the months July to September 2019. Applicable to persons required to deduct tax under section 51 whose principal place of business is in Jammu & Kashmir. The return may be filed up to 15 November 2019.Effective Date: 20 September 2019Previous Notification: Notification No. 26/2019 – Central Tax dated 28 June 2019
Extends the due date for filing FORM GSTR-7 for the months July to September 2019. Applicable to persons required to deduct tax under section 51 whose principal place of business is in Jammu & Kashmir. The return may be filed up to 15 November 2019.Effective Date: 20 September 2019Previous Notification: Notification No. 26/2019 – Central Tax dated 28 June 2019
Extends the time limit for furnishing FORM GSTR-1 for the months July to September 2019. Applies to registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. The revised due date is notified as 15 November 2019.Effective Date: 11 August 2019Previous Notification: Notification No. 28/2019 – Central Tax dated 28 June 2019
Extends the time limit for furnishing FORM GSTR-1 for the months July to September 2019. Applies to registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. The revised due date is notified as 15 November 2019.Effective Date: 11 August 2019Previous Notification: Notification No. 28/2019 – Central Tax dated 28 June 2019
Extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2019 for registered persons whose principal place of business is in Jammu & Kashmir. The return may be filed up to 30 November 2019. The extension is introduced through an additional proviso.Effective Date: 31 October 2019Previous Notification: Notification No. 27/2019 – Central Tax dated 28 June 2019
Extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2019 for registered persons whose principal place of business is in Jammu & Kashmir. The return may be filed up to 30 November 2019. The extension is introduced through an additional proviso.Effective Date: 31 October 2019Previous Notification: Notification No. 27/2019 – Central Tax dated 28 June 2019
Mandates Quick Response (QR) code on B2C invoices issued by registered persons having aggregate turnover exceeding ₹500 crore. Provides that invoices containing dynamic QR code with digital payment cross-reference shall be deemed compliant.Effective Date: 1 April 2020
Mandates Quick Response (QR) code on B2C invoices issued by registered persons having aggregate turnover exceeding ₹500 crore. Provides that invoices containing dynamic QR code with digital payment cross-reference shall be deemed compliant.Effective Date: 1 April 2020
