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).
This notification declares that licence fee or application fee charged by State Governments for grant of alcoholic liquor licence shall be treated as neither a supply of goods nor a supply of services under Section 7(2) of the CGST Act. Consequently, no GST is leviable on such licence fees.Issued for earlier notification?No — this is a standalone notification issued under Section 7(2).
This notification declares that licence fee or application fee charged by State Governments for grant of alcoholic liquor licence shall be treated as neither a supply of goods nor a supply of services under Section 7(2) of the CGST Act. Consequently, no GST is leviable on such licence fees.Issued for earlier notification?No — this is a standalone notification issued under Section 7(2).
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 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
This notification notifies a special procedure under section 148 whereby registered persons are not required to furnish FORM GST ITC-04 for the period July 2017 to March 2019. However, pending job-work challan details are required to be reported in ITC-04 for April–June 2019. The measure reduces past compliance burden.Issued under: Section 148 of the CGST Act.
This notification notifies a special procedure under section 148 whereby registered persons are not required to furnish FORM GST ITC-04 for the period July 2017 to March 2019. However, pending job-work challan details are required to be reported in ITC-04 for April–June 2019. The measure reduces past compliance burden.Issued under: Section 148 of the CGST Act.
This notification appoints 1 September 2019 as the date on which section 103 of the Finance (No. 2) Act, 2019 shall come into force. The section relates to amendments impacting GST provisions. It gives legal effect to the relevant Finance Act amendment.Issued under: Finance (No. 2) Act, 2019.
This notification appoints 1 September 2019 as the date on which section 103 of the Finance (No. 2) Act, 2019 shall come into force. The section relates to amendments impacting GST provisions. It gives legal effect to the relevant Finance Act amendment.Issued under: Finance (No. 2) Act, 2019.
This notification amends Notification No. 26/2019–CT to extend the due date for furnishing FORM GSTR-7 for July 2019 up to 20 September 2019 for TDS deductors located in specified districts and in Jammu & Kashmir. It provides region-specific compliance relief similar to GSTR-3B extensions.Issued for amendment of: Notification No. 26/2019–Central Tax dated 28.06.2019.Amendment:This notification amends notification No. 26/2019
This notification amends Notification No. 26/2019–CT to extend the due date for furnishing FORM GSTR-7 for July 2019 up to 20 September 2019 for TDS deductors located in specified districts and in Jammu & Kashmir. It provides region-specific compliance relief similar to GSTR-3B extensions.Issued for amendment of: Notification No. 26/2019–Central Tax dated 28.06.2019.Amendment:This notification amends notification No. 26/2019
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
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
