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
Extends the due date for furnishing FORM GSTR-1 for the month of October 2019 till 30 November 2019. Applicable to registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. The extension is provided through insertion of a proviso.Effective Date: 11 November 2019Previous Notification: Notification No. 46/2019 – Central Tax dated 9 October 2019
Extends the due date for furnishing FORM GSTR-1 for the month of October 2019 till 30 November 2019. Applicable to registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. The extension is provided through insertion of a proviso.Effective Date: 11 November 2019Previous Notification: Notification No. 46/2019 – Central Tax dated 9 October 2019
This notification notifies a special procedure under section 148 for registered persons transitioning from the erstwhile State of Jammu & Kashmir to the UTs of Jammu & Kashmir and Ladakh. It prescribes tax periods, return filing, transfer of ITC between GSTINs, and relaxation from compulsory registration for inter-UT supplies till 31 December 2019.Amendment:Yes it has been amended through notification 3/2020
This notification notifies a special procedure under section 148 for registered persons transitioning from the erstwhile State of Jammu & Kashmir to the UTs of Jammu & Kashmir and Ladakh. It prescribes tax periods, return filing, transfer of ITC between GSTINs, and relaxation from compulsory registration for inter-UT supplies till 31 December 2019.Amendment:Yes it has been amended through notification 3/2020
This notification amends Notification No. 44/2019–CT to extend the due date for furnishing FORM GSTR-3B for October 2019 up to 30 November 2019 for registered persons whose principal place of business is in the State of Jammu & Kashmir. The extension is granted under section 168 read with Rule 61(5) to address transitional difficulties.Amendment:This notification amends notification No. 44/2019
This notification amends Notification No. 44/2019–CT to extend the due date for furnishing FORM GSTR-3B for October 2019 up to 30 November 2019 for registered persons whose principal place of business is in the State of Jammu & Kashmir. The extension is granted under section 168 read with Rule 61(5) to address transitional difficulties.Amendment:This notification amends notification No. 44/2019
This notification amends Notification No. 29/2019–Central Tax to extend the due date for furnishing FORM GSTR-3B for July to September 2019 up to 30 November 2019. It applies to registered persons whose principal place of business is in Jammu & Kashmir. The notification provides final alignment of return filing dates post reorganisation.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 July to September 2019 up to 30 November 2019. It applies to registered persons whose principal place of business is in Jammu & Kashmir. The notification provides final alignment of return filing dates post reorganisation.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 for the months July to October 2019 up to 30 November 2019. The extension is applicable to TDS deductors located in Jammu & Kashmir. It supersedes earlier staggered extensions.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 for the months July to October 2019 up to 30 November 2019. The extension is applicable to TDS deductors located in Jammu & Kashmir. It supersedes earlier staggered extensions.Amendment:This notification amends notification No. 26/2019
This notification substitutes the proviso in Notification No. 28/2019–Central Tax. It extends the time limit for furnishing FORM GSTR-1 for July to September 2019 up to 30 November 2019 for registered persons in Jammu & Kashmir having turnover exceeding ₹1.5 crore. It consolidates earlier extensions to provide uniformity.Amendment:This notification amends notification No. 28/2019
This notification substitutes the proviso in Notification No. 28/2019–Central Tax. It extends the time limit for furnishing FORM GSTR-1 for July to September 2019 up to 30 November 2019 for registered persons in Jammu & Kashmir having turnover exceeding ₹1.5 crore. It consolidates earlier extensions to provide uniformity.Amendment:This notification amends notification No. 28/2019
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).
Extends the due date for filing FORM GSTR-3B for the months July to September 2019. Applies to registered persons whose principal place of business is in Jammu & Kashmir. The revised deadline is 20 November 2019.Effective Date: 20 September 2019Previous Notification: Notification No. 29/2019 – Central Tax dated 28 June 2019
Extends the due date for filing FORM GSTR-3B for the months July to September 2019. Applies to registered persons whose principal place of business is in Jammu & Kashmir. The revised deadline is 20 November 2019.Effective Date: 20 September 2019Previous Notification: Notification No. 29/2019 – Central Tax dated 28 June 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
