This notification notifies registered persons having aggregate turnover up to ₹2 crore as a class of persons who may opt not to furnish annual return under section 44 read with rule 80 for FY 2017-18 and FY 2018-19. If the return is not filed by the due date, it shall be deemed to have been furnished. It provides major compliance relief to small taxpayers.Amendment:Yes it has been amended through notification 77/2020
This notification notifies registered persons having aggregate turnover up to ₹2 crore as a class of persons who may opt not to furnish annual return under section 44 read with rule 80 for FY 2017-18 and FY 2018-19. If the return is not filed by the due date, it shall be deemed to have been furnished. It provides major compliance relief to small taxpayers.Amendment:Yes it has been amended through notification 77/2020
This notification extends the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover exceeding ₹1.5 crore. For each month from October 2019 to March 2020, GSTR-1 is to be filed by the 11th day of the succeeding month. It is issued under section 37 read with section 168.Amendment:Yes it has been amended through notification 22/2020, 76/2019, 64/2019, 58/2019,
This notification extends the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover exceeding ₹1.5 crore. For each month from October 2019 to March 2020, GSTR-1 is to be filed by the 11th day of the succeeding month. It is issued under section 37 read with section 168.Amendment:Yes it has been amended through notification 22/2020, 76/2019, 64/2019, 58/2019,
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of persons to follow a quarterly GSTR-1 filing procedure under section 148. GSTR-1 for Oct–Dec 2019 is to be filed by 31 January 2020, and for Jan–Mar 2020 by 30 April 2020. It provides compliance simplification for small taxpayers.Amendment:Yes it has been amended through notification 21/2019
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of persons to follow a quarterly GSTR-1 filing procedure under section 148. GSTR-1 for Oct–Dec 2019 is to be filed by 31 January 2020, and for Jan–Mar 2020 by 30 April 2020. It provides compliance simplification for small taxpayers.Amendment:Yes it has been amended through notification 21/2019
This notification specifies that FORM GSTR-3B for each month from October 2019 to March 2020 shall be furnished on or before the 20th day of the succeeding month. It also clarifies that tax liability must be discharged by the same due date. The notification is issued under section 168 read with rule 61(5).Amendment:Yes it has been amended through notification 42/2020, 25/2020, 7/2020, 77/2019, 73/2019, 67/2019, 61/2019, 17/2019,
This notification specifies that FORM GSTR-3B for each month from October 2019 to March 2020 shall be furnished on or before the 20th day of the succeeding month. It also clarifies that tax liability must be discharged by the same due date. The notification is issued under section 168 read with rule 61(5).Amendment:Yes it has been amended through notification 42/2020, 25/2020, 7/2020, 77/2019, 73/2019, 67/2019, 61/2019, 17/2019,
Amends Notification No. 14/2019–Central Tax by inserting aerated water under tariff item 2202 10 10 in the table. Extends composition levy eligibility conditions to cover the specified item.Previous Notification: Notification No. 14/2019–Central Tax dated 07.03.2019Effective Date: 01.10.2019
Amends Notification No. 14/2019–Central Tax by inserting aerated water under tariff item 2202 10 10 in the table. Extends composition levy eligibility conditions to cover the specified item.Previous Notification: Notification No. 14/2019–Central Tax dated 07.03.2019Effective Date: 01.10.2019
This notification substitutes the description of goods at S. No. 2 to specifically cover cement falling under Chapter Heading 2523. The amendment ensures clarity and uniformity in the application of RCM on cement supplied by unregistered persons to registered persons.Issued for earlier notification?Yes — amends Notification No. 07/2019–Central Tax (Rate).
This notification substitutes the description of goods at S. No. 2 to specifically cover cement falling under Chapter Heading 2523. The amendment ensures clarity and uniformity in the application of RCM on cement supplied by unregistered persons to registered persons.Issued for earlier notification?Yes — amends Notification No. 07/2019–Central Tax (Rate).
An explanation is inserted in Notification No. 4/2018 to clarify that the exemption provided therein shall not apply to development rights supplied on or after 01 April 2019. This removes ambiguity regarding the period of applicability of the exemption for real estate development rights.Issued for earlier notification?Yes — amends Notification No. 4/2018–Central Tax (Rate).
An explanation is inserted in Notification No. 4/2018 to clarify that the exemption provided therein shall not apply to development rights supplied on or after 01 April 2019. This removes ambiguity regarding the period of applicability of the exemption for real estate development rights.Issued for earlier notification?Yes — amends Notification No. 4/2018–Central Tax (Rate).
This notification revises RCM provisions for copyright services supplied by music composers, artists and authors, and introduces an option for authors to pay tax under forward charge subject to conditions. It also brings renting of motor vehicles to body corporates and securities lending services under RCM. These changes clarify tax liability between supplier and recipient.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification revises RCM provisions for copyright services supplied by music composers, artists and authors, and introduces an option for authors to pay tax under forward charge subject to conditions. It also brings renting of motor vehicles to body corporates and securities lending services under RCM. These changes clarify tax liability between supplier and recipient.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification inserts new exemptions for services provided by and to FIFA in relation to the FIFA U-17 Women’s World Cup 2020 and storage/warehousing of agricultural produce. It also modifies turnover thresholds linked to registration-based exemptions and extends time limits in certain exemption entries. The changes were made based on GST Council recommendations.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification inserts new exemptions for services provided by and to FIFA in relation to the FIFA U-17 Women’s World Cup 2020 and storage/warehousing of agricultural produce. It also modifies turnover thresholds linked to registration-based exemptions and extends time limits in certain exemption entries. The changes were made based on GST Council recommendations.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification substantially revises GST rates on hotel accommodation, restaurant services and outdoor catering by introducing new slabs linked to declared tariff and specified premises. It prescribes mandatory concessional rates subject to non-availment of ITC for certain services and clarifies scope through detailed explanations. It also amends rates for leasing, transport, professional services and job work including diamonds and bus body building.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification substantially revises GST rates on hotel accommodation, restaurant services and outdoor catering by introducing new slabs linked to declared tariff and specified premises. It prescribes mandatory concessional rates subject to non-availment of ITC for certain services and clarifies scope through detailed explanations. It also amends rates for leasing, transport, professional services and job work including diamonds and bus body building.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
