The time limit for furnishing FORM GSTR-7 for the months July 2019 to October 2019 is extended up to 30.11.2019. The extension is applicable to registered persons required to deduct tax under section 51 whose principal place of business is in Jammu and Kashmir. The notification substitutes the third proviso in Notification No. 26/2019 – Central Tax.Effective Date: 10.11.2019Previous Notification:Notification No. 26/2019 – Central Tax dated 28.06.2019
The time limit for furnishing FORM GSTR-7 for the months July 2019 to October 2019 is extended up to 30.11.2019. The extension is applicable to registered persons required to deduct tax under section 51 whose principal place of business is in Jammu and Kashmir. The notification substitutes the third proviso in Notification No. 26/2019 – Central Tax.Effective Date: 10.11.2019Previous Notification:Notification No. 26/2019 – 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
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 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
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
An explanation is inserted under S. No. 26 of Notification 11/2017 clarifying that “bus body building” includes building of body on chassis of any vehicle falling under Chapter 87. This clarification resolves classification disputes and ensures uniform GST treatment of such job work services.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
An explanation is inserted under S. No. 26 of Notification 11/2017 clarifying that “bus body building” includes building of body on chassis of any vehicle falling under Chapter 87. This clarification resolves classification disputes and ensures uniform GST treatment of such job work services.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 27/2019–Central Tax issued under section 148. It extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2019 up to 30 November 2019 for registered persons whose principal place of business is in Jammu & Kashmir. The relief was granted to ease compliance difficulties arising from reorganisation of the State.Amendment:This notification amends notification No. 27/2019
This notification amends Notification No. 27/2019–Central Tax issued under section 148. It extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2019 up to 30 November 2019 for registered persons whose principal place of business is in Jammu & Kashmir. The relief was granted to ease compliance difficulties arising from reorganisation of the State.Amendment:This notification amends notification No. 27/2019
This notification amends Notification No. 28/2019–Central Tax to extend the time limit for furnishing FORM GSTR-1 for each of the months July to September 2019 up to 15 November 2019. The benefit is available to registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. It is issued under section 37 read with section 168 of the CGST Act.Amendment:This notification amends notification No. 28/2019
This notification amends Notification No. 28/2019–Central Tax to extend the time limit for furnishing FORM GSTR-1 for each of the months July to September 2019 up to 15 November 2019. The benefit is available to registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. It is issued under section 37 read with section 168 of the CGST Act.Amendment:This notification amends notification No. 28/2019
This notification amends Notification No. 29/2019–Central Tax to extend the due date for furnishing FORM GSTR-3B for the months July to September 2019 up to 20 November 2019. The extension applies to registered persons whose principal place of business is in Jammu & Kashmir. It was issued to mitigate compliance challenges during the transition period.Amendment:This notification amends notification No. 29/2019
This notification amends Notification No. 29/2019–Central Tax to extend the due date for furnishing FORM GSTR-3B for the months July to September 2019 up to 20 November 2019. The extension applies to registered persons whose principal place of business is in Jammu & Kashmir. It was issued to mitigate compliance challenges during the transition period.Amendment:This notification amends notification No. 29/2019
This notification amends Notification No. 26/2019–Central Tax to extend the due date for furnishing FORM GSTR-7 by TDS deductors for the months July to September 2019 up to 15 November 2019. The relief is applicable to deductors located in Jammu & Kashmir. It is issued under section 39(6) read with section 168 of the CGST Act.Amendment:This notification amends notification No. 26/2019
This notification amends Notification No. 26/2019–Central Tax to extend the due date for furnishing FORM GSTR-7 by TDS deductors for the months July to September 2019 up to 15 November 2019. The relief is applicable to deductors located in Jammu & Kashmir. It is issued under section 39(6) read with section 168 of the CGST Act.Amendment:This notification amends notification No. 26/2019
This notification introduces extensive amendments to the CGST Rules, 2017, including changes in FORM GST RFD-01, FORM GSTR-9, and FORM GSTR-9C. It rationalises reporting requirements, provides multiple optional relaxations for FY 2017-18 and 2018-19, and simplifies refund documentation. The amendments were aimed at reducing compliance burden for taxpayers.Amendment:This notification amends notification No. 3/2017
This notification introduces extensive amendments to the CGST Rules, 2017, including changes in FORM GST RFD-01, FORM GSTR-9, and FORM GSTR-9C. It rationalises reporting requirements, provides multiple optional relaxations for FY 2017-18 and 2018-19, and simplifies refund documentation. The amendments were aimed at reducing compliance burden for taxpayers.Amendment:This notification amends notification No. 3/2017
