This notification notifies registered persons having aggregate turnover exceeding ₹100 crore as a class of persons required to prepare invoices in terms of Rule 48(4). Such taxpayers must generate invoices through the Invoice Registration Portal (IRP) for B2B supplies. The measure marks the formal rollout of the e-invoicing system in GST.
This notification notifies registered persons having aggregate turnover exceeding ₹100 crore as a class of persons required to prepare invoices in terms of Rule 48(4). Such taxpayers must generate invoices through the Invoice Registration Portal (IRP) for B2B supplies. The measure marks the formal rollout of the e-invoicing system in GST.
This notification notifies ten Invoice Registration Portals (IRPs) for generation of e-invoices under Rule 48(4). The portals are managed by GSTN and are authorised for obtaining IRN. The notification operationalises the e-invoicing mechanism from 1 January 2020.
This notification notifies ten Invoice Registration Portals (IRPs) for generation of e-invoices under Rule 48(4). The portals are managed by GSTN and are authorised for obtaining IRN. The notification operationalises the e-invoicing mechanism from 1 January 2020.
This notification inserts sub-rules (4) to (6) in Rule 48, introducing the legal framework for e-invoicing under GST. It mandates preparation of invoices through the common portal with generation of Invoice Reference Number (IRN) for notified classes of taxpayers. Any invoice issued otherwise is treated as invalid.Amendment:This notification amends notification No. 3/2017
This notification inserts sub-rules (4) to (6) in Rule 48, introducing the legal framework for e-invoicing under GST. It mandates preparation of invoices through the common portal with generation of Invoice Reference Number (IRN) for notified classes of taxpayers. Any invoice issued otherwise is treated as invalid.Amendment:This notification amends notification No. 3/2017
This notification further amends Notification No. 44/2019–CT to extend the due date for filing FORM GSTR-3B for October 2019 up to 20 December 2019 for registered persons in Jammu & Kashmir. It supersedes earlier extensions to ensure uniformity of compliance dates.Amendment:This notification amends notification No. 44/2019
This notification further amends Notification No. 44/2019–CT to extend the due date for filing FORM GSTR-3B for October 2019 up to 20 December 2019 for registered persons in Jammu & Kashmir. It supersedes earlier extensions to ensure uniformity of compliance dates.Amendment:This notification amends notification No. 44/2019
This notification amends Notification No. 29/2019–CT to extend the due date for furnishing FORM GSTR-3B for July to September 2019 up to 20 December 2019 for registered persons in Jammu & Kashmir. The extension is issued under section 168 read with Rule 61(5).Amendment:This notification amends notification No. 29/2019
This notification amends Notification No. 29/2019–CT to extend the due date for furnishing FORM GSTR-3B for July to September 2019 up to 20 December 2019 for registered persons in Jammu & Kashmir. The extension is issued under section 168 read with Rule 61(5).Amendment:This notification amends notification No. 29/2019
This notification amends Notification No. 26/2019–CT to extend the due date for furnishing FORM GSTR-7 by TDS deductors in Jammu & Kashmir for the period July to October 2019 up to 20 December 2019. The extension is granted under section 39(6) read with section 168.Amendment:This notification amends notification No. 26/2019
This notification amends Notification No. 26/2019–CT to extend the due date for furnishing FORM GSTR-7 by TDS deductors in Jammu & Kashmir for the period July to October 2019 up to 20 December 2019. The extension is granted under section 39(6) read with section 168.Amendment:This notification amends notification No. 26/2019
This notification amends Notification No. 46/2019–CT to extend the due date for furnishing FORM GSTR-1 for October 2019 up to 20 December 2019 for registered persons in Jammu & Kashmir having turnover exceeding ₹1.5 crore. The relief is granted to ease compliance during the reorganisation period.Amendment:This notification amends notification No. 46/2019
This notification amends Notification No. 46/2019–CT to extend the due date for furnishing FORM GSTR-1 for October 2019 up to 20 December 2019 for registered persons in Jammu & Kashmir having turnover exceeding ₹1.5 crore. The relief is granted to ease compliance during the reorganisation period.Amendment:This notification amends notification No. 46/2019
A special procedure is notified for registered persons whose place of business shifted from the erstwhile State of Jammu and Kashmir to the Union Territories of Jammu and Kashmir or Ladakh. Separate tax periods are prescribed for October and November 2019. Provisions are laid down for payment of applicable tax, transfer of input tax credit between GSTINs, and treatment of electronic credit ledger balances.Effective Date: 31.10.2019
A special procedure is notified for registered persons whose place of business shifted from the erstwhile State of Jammu and Kashmir to the Union Territories of Jammu and Kashmir or Ladakh. Separate tax periods are prescribed for October and November 2019. Provisions are laid down for payment of applicable tax, transfer of input tax credit between GSTINs, and treatment of electronic credit ledger balances.Effective Date: 31.10.2019
The time limit for furnishing FORM GSTR-3B for the month of October 2019 is extended up to 30.11.2019. The extension applies to registered persons whose principal place of business is in Jammu and Kashmir. A proviso is inserted in Notification No. 44/2019 – Central Tax to give effect to this extension.Effective Date: 20.11.2019Previous Notification:Notification No. 44/2019 – Central Tax dated 09.10.2019
The time limit for furnishing FORM GSTR-3B for the month of October 2019 is extended up to 30.11.2019. The extension applies to registered persons whose principal place of business is in Jammu and Kashmir. A proviso is inserted in Notification No. 44/2019 – Central Tax to give effect to this extension.Effective Date: 20.11.2019Previous Notification:Notification No. 44/2019 – Central Tax dated 09.10.2019
The due date for furnishing FORM GSTR-3B for the months July to September 2019 is extended up to 30.11.2019. The benefit is available to registered persons whose principal place of business is in Jammu and Kashmir. The notification substitutes the fourth proviso in Notification No. 29/2019 – Central Tax.Effective Date: 20.11.2019Previous Notification:Notification No. 29/2019 – Central Tax dated 28.06.2019
The due date for furnishing FORM GSTR-3B for the months July to September 2019 is extended up to 30.11.2019. The benefit is available to registered persons whose principal place of business is in Jammu and Kashmir. The notification substitutes the fourth proviso in Notification No. 29/2019 – Central Tax.Effective Date: 20.11.2019Previous Notification:Notification No. 29/2019 – Central Tax dated 28.06.2019
