This notification amends the CGST Rules, 2017 to rationalise the refund mechanism, especially for deemed exports and export of services. It allows either the recipient or supplier to claim refund in deemed export cases, subject to conditions. Amendments are also made in rules 89, 96A and relevant refund statements to align GST refunds with customs systems.Issued under: Section 164 of the CGST Act.Amendment:This notification amends notification No. 3/2017
This notification amends the CGST Rules, 2017 to rationalise the refund mechanism, especially for deemed exports and export of services. It allows either the recipient or supplier to claim refund in deemed export cases, subject to conditions. Amendments are also made in rules 89, 96A and relevant refund statements to align GST refunds with customs systems.Issued under: Section 164 of the CGST Act.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 8/2017–Central Tax to enhance the aggregate turnover limit for eligibility under the composition scheme from ₹75 lakh to ₹1 crore (and from ₹50 lakh to ₹75 lakh for special category States). The enhancement is issued under section 10(1) on the recommendations of the GST Council.
This notification amends Notification No. 8/2017–Central Tax to enhance the aggregate turnover limit for eligibility under the composition scheme from ₹75 lakh to ₹1 crore (and from ₹50 lakh to ₹75 lakh for special category States). The enhancement is issued under section 10(1) on the recommendations of the GST Council.
Summary:Specifies that FORM GSTR-3B for each month from October 2019 to March 2020 shall be furnished by the 20th day of the succeeding month. Requires payment of tax liability within the same timeline.Effective Date: 09.10.2019
Summary:Specifies that FORM GSTR-3B for each month from October 2019 to March 2020 shall be furnished by the 20th day of the succeeding month. Requires payment of tax liability within the same timeline.Effective Date: 09.10.2019
Amends multiple provisions of CGST Rules, including clarification on suspension of registration and consequences on taxable supplies. Restricts availment of input tax credit to 20% of eligible credit reflected in uploaded invoices. Substitutes provisions relating to filing of GSTR-3B where GSTR-1/GSTR-2 timelines are extended. Introduces FORM GST DRC-01A for pre-SCN intimation of tax liability and amends refund and transition-related rules.Effective Date: 9 October 2019 (with specific provisions effective retrospectively or from notified dates)
Amends multiple provisions of CGST Rules, including clarification on suspension of registration and consequences on taxable supplies. Restricts availment of input tax credit to 20% of eligible credit reflected in uploaded invoices. Substitutes provisions relating to filing of GSTR-3B where GSTR-1/GSTR-2 timelines are extended. Introduces FORM GST DRC-01A for pre-SCN intimation of tax liability and amends refund and transition-related rules.Effective Date: 9 October 2019 (with specific provisions effective retrospectively or from notified dates)
Amends Notification No. 41/2019–Central Tax to extend timelines for waiver of late fee. Allows late fee waiver for delayed filing of GSTR-1, GSTR-3B and GSTR-7 for July and August 2019 for taxpayers in Jammu and Kashmir, subject to revised filing dates specified in the notification.Previous Notification: Notification No. 41/2019–Central Tax dated 31.08.2019Effective Date: 09.10.2019
Amends Notification No. 41/2019–Central Tax to extend timelines for waiver of late fee. Allows late fee waiver for delayed filing of GSTR-1, GSTR-3B and GSTR-7 for July and August 2019 for taxpayers in Jammu and Kashmir, subject to revised filing dates specified in the notification.Previous Notification: Notification No. 41/2019–Central Tax dated 31.08.2019Effective Date: 09.10.2019
Notifies registered persons having aggregate turnover not exceeding ₹2 crore as a special class of taxpayers. Provides an option to furnish annual return under section 44 for FY 2017-18 and FY 2018-19. Treats the annual return as deemed furnished on the due date if not filed earlier.Effective Date: 09.10.2019
Notifies registered persons having aggregate turnover not exceeding ₹2 crore as a special class of taxpayers. Provides an option to furnish annual return under section 44 for FY 2017-18 and FY 2018-19. Treats the annual return as deemed furnished on the due date if not filed earlier.Effective Date: 09.10.2019
Extends the due date for furnishing FORM GSTR-1 on a monthly basis for registered persons having aggregate turnover exceeding ₹1.5 crore. Applies for each of the months from October 2019 to March 2020, with filing by the 11th day of the succeeding month.Effective Date: 09.10.2019
Extends the due date for furnishing FORM GSTR-1 on a monthly basis for registered persons having aggregate turnover exceeding ₹1.5 crore. Applies for each of the months from October 2019 to March 2020, with filing by the 11th day of the succeeding month.Effective Date: 09.10.2019
Notifies registered persons with aggregate turnover up to ₹1.5 crore to file FORM GSTR-1 on a quarterly basis. Prescribes due dates for the quarters October–December 2019 and January–March 2020.Effective Date: 09.10.2019
Notifies registered persons with aggregate turnover up to ₹1.5 crore to file FORM GSTR-1 on a quarterly basis. Prescribes due dates for the quarters October–December 2019 and January–March 2020.Effective Date: 09.10.2019
This notification introduces wide-ranging amendments to the CGST Rules, 2017, including restriction of ITC to 20% under rule 36(4), insertion of rule 21A on suspension of registration, substitution of rule 61(5) relating to GSTR-3B, amendments in refund, consumer welfare fund, transitional credit (rule 117), and introduction of FORM GST DRC-01A. It significantly reshaped procedural GST law.Amendment:This notification amends notification No. 3/2017
This notification introduces wide-ranging amendments to the CGST Rules, 2017, including restriction of ITC to 20% under rule 36(4), insertion of rule 21A on suspension of registration, substitution of rule 61(5) relating to GSTR-3B, amendments in refund, consumer welfare fund, transitional credit (rule 117), and introduction of FORM GST DRC-01A. It significantly reshaped procedural GST law.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 41/2019–Central Tax to extend the late fee waiver for delayed filing of GSTR-1, GSTR-7 and GSTR-3B for August 2019 and additional periods. It covers registered persons and TDS deductors in Jammu & Kashmir who filed returns within the extended timelines. The amendment further expands COVID-era and reorganisation-related relief.Amendment:This notification amends notification No. 41/2019
This notification amends Notification No. 41/2019–Central Tax to extend the late fee waiver for delayed filing of GSTR-1, GSTR-7 and GSTR-3B for August 2019 and additional periods. It covers registered persons and TDS deductors in Jammu & Kashmir who filed returns within the extended timelines. The amendment further expands COVID-era and reorganisation-related relief.Amendment:This notification amends notification No. 41/2019
