This notification inserts new entries in Notification No. 02/2017 to exempt dried tamarind and eco-friendly plates and cups made from leaves, flowers or bark of plants. The amendment promotes traditional and biodegradable products.Issued for earlier notification?Yes — amends Notification No. 02/2017–Central Tax (Rate).
This notification inserts new entries in Notification No. 02/2017 to exempt dried tamarind and eco-friendly plates and cups made from leaves, flowers or bark of plants. The amendment promotes traditional and biodegradable products.Issued for earlier notification?Yes — amends Notification No. 02/2017–Central Tax (Rate).
This notification makes wide-ranging changes across multiple GST schedules by inserting, omitting and substituting entries relating to marine fuel, wet grinders, railway rolling stock, woven and non-woven bags, caffeinated beverages, motor vehicles for persons with disabilities, and precious stones. The amendments implement recommendations of the 37th GST Council meeting.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification makes wide-ranging changes across multiple GST schedules by inserting, omitting and substituting entries relating to marine fuel, wet grinders, railway rolling stock, woven and non-woven bags, caffeinated beverages, motor vehicles for persons with disabilities, and precious stones. The amendments implement recommendations of the 37th GST Council meeting.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification amends Notification No. 14/2019–Central Tax dated 07.03.2019 issued under section 10. It inserts HSN 2202 10 10 (Aerated Water) into the notified list of goods for the special composition scheme. The amendment is effective from 1 October 2019.
This notification amends Notification No. 14/2019–Central Tax dated 07.03.2019 issued under section 10. It inserts HSN 2202 10 10 (Aerated Water) into the notified list of goods for the special composition scheme. The amendment is effective from 1 October 2019.
This notification appoints 24 September 2019 as the date on which rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019, notified vide Notification No. 31/2019–CT dated 28.06.2019, shall come into force. It operationalises amendments relating to registration, enrolment and authentication procedures.
This notification appoints 24 September 2019 as the date on which rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019, notified vide Notification No. 31/2019–CT dated 28.06.2019, shall come into force. It operationalises amendments relating to registration, enrolment and authentication procedures.
Appoints 24.09.2019 as the date on which rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 shall come into force. Operationalises selected provisions of Notification No. 31/2019–Central Tax.Previous Notification: Notification No. 31/2019–Central Tax dated 28.06.2019Effective Date: 24.09.2019
Appoints 24.09.2019 as the date on which rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 shall come into force. Operationalises selected provisions of Notification No. 31/2019–Central Tax.Previous Notification: Notification No. 31/2019–Central Tax dated 28.06.2019Effective Date: 24.09.2019
Waives late fee payable under section 47 for delayed filing of FORM GSTR-1 and FORM GSTR-6 for July 2019. Applies to registered persons and Input Service Distributors located in specified districts and in Jammu and Kashmir, subject to filing by 20.09.2019.Effective Date: 31.08.2019
Waives late fee payable under section 47 for delayed filing of FORM GSTR-1 and FORM GSTR-6 for July 2019. Applies to registered persons and Input Service Distributors located in specified districts and in Jammu and Kashmir, subject to filing by 20.09.2019.Effective Date: 31.08.2019
Extends the due date for filing FORM GSTR-7 for July 2019 up to 20.09.2019 for deductors located in specified districts of certain States and in Jammu and Kashmir. Inserts provisos in Notification No. 26/2019–Central Tax to provide relief to affected areas.Previous Notification: Notification No. 26/2019–Central Tax dated 28.06.2019Effective Date: 31.08.2019
Extends the due date for filing FORM GSTR-7 for July 2019 up to 20.09.2019 for deductors located in specified districts of certain States and in Jammu and Kashmir. Inserts provisos in Notification No. 26/2019–Central Tax to provide relief to affected areas.Previous Notification: Notification No. 26/2019–Central Tax dated 28.06.2019Effective Date: 31.08.2019
Appoints 01.09.2019 as the date on which the provisions of section 103 of the Finance (No. 2) Act, 2019 shall come into force. Enables implementation of the said provision from the notified date.Effective Date: 01.09.2019
Appoints 01.09.2019 as the date on which the provisions of section 103 of the Finance (No. 2) Act, 2019 shall come into force. Enables implementation of the said provision from the notified date.Effective Date: 01.09.2019
Notifies a special procedure under which registered persons are not required to furnish FORM ITC-04 for the period July 2017 to March 2019. Requires reporting of pending challans relating to goods sent to job workers and not received back as on 31.03.2019 in FORM ITC-04 for the quarter April–June 2019.Effective Date: 31.08.2019
Notifies a special procedure under which registered persons are not required to furnish FORM ITC-04 for the period July 2017 to March 2019. Requires reporting of pending challans relating to goods sent to job workers and not received back as on 31.03.2019 in FORM ITC-04 for the quarter April–June 2019.Effective Date: 31.08.2019
This notification waives late fee payable under section 47 for specified registered persons and Input Service Distributors who furnished FORM GSTR-1 / GSTR-6 for July 2019 by 20 September 2019. The waiver applies to notified districts in several States and to the State of Jammu & Kashmir. It was issued to grant compliance relief in flood- and disturbance-affected regions.Amendment:Yes it has been amended through notification 48/2019
This notification waives late fee payable under section 47 for specified registered persons and Input Service Distributors who furnished FORM GSTR-1 / GSTR-6 for July 2019 by 20 September 2019. The waiver applies to notified districts in several States and to the State of Jammu & Kashmir. It was issued to grant compliance relief in flood- and disturbance-affected regions.Amendment:Yes it has been amended through notification 48/2019
