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 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 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 corrigendum substitutes references to FORM GST ITC-03 with FORM GST DRC-03 in specified paragraphs of Notification No. 03/2019. The amendment ensures consistency with the correct statutory form for payment and reversal of tax liabilities.Issued for earlier notification:Yes — corrigendum to Notification No. 03/2019–Central Tax (Rate).
This corrigendum substitutes references to FORM GST ITC-03 with FORM GST DRC-03 in specified paragraphs of Notification No. 03/2019. The amendment ensures consistency with the correct statutory form for payment and reversal of tax liabilities.Issued for earlier notification:Yes — corrigendum to Notification No. 03/2019–Central Tax (Rate).
Extends the due date for filing FORM GSTR-3B for July 2019 up to 22.08.2019 for general taxpayers. Allows filing up to 20.09.2019 for registered persons having principal place of business in specified districts and in the State of Jammu and Kashmir. Inserts provisos in Notification No. 29/2019–Central Tax.Previous Notification: Notification No. 29/2019–Central Tax dated 28.06.2019Effective Date: 20.08.2019
Extends the due date for filing FORM GSTR-3B for July 2019 up to 22.08.2019 for general taxpayers. Allows filing up to 20.09.2019 for registered persons having principal place of business in specified districts and in the State of Jammu and Kashmir. Inserts provisos in Notification No. 29/2019–Central Tax.Previous Notification: Notification No. 29/2019–Central Tax dated 28.06.2019Effective Date: 20.08.2019
This notification amends Notification No. 29/2019–CT to extend the due date for furnishing FORM GSTR-3B for July 2019 up to 20 September 2019 for registered persons in specified flood-affected districts and in the State of Jammu & Kashmir. It provides targeted compliance relief in affected regions.Issued for amendment of: Notification No. 29/2019–Central Tax dated 28.06.2019.
This notification amends Notification No. 29/2019–CT to extend the due date for furnishing FORM GSTR-3B for July 2019 up to 20 September 2019 for registered persons in specified flood-affected districts and in the State of Jammu & Kashmir. It provides targeted compliance relief in affected regions.Issued for amendment of: Notification No. 29/2019–Central Tax dated 28.06.2019.
Further amends Notification No. 22/2019–Central Tax to defer the implementation of Rule 138E. Substitutes the effective date from 21.08.2019 to 21.11.2019 for restriction on e-way bill generation.Previous Notification: Notification No. 22/2019–Central Tax dated 23.04.2019Effective Date: 20.08.2019
Further amends Notification No. 22/2019–Central Tax to defer the implementation of Rule 138E. Substitutes the effective date from 21.08.2019 to 21.11.2019 for restriction on e-way bill generation.Previous Notification: Notification No. 22/2019–Central Tax dated 23.04.2019Effective Date: 20.08.2019
This notification amends Notification No. 22/2019–CT by extending the date for applicability of rule 138E (blocking of e-way bill generation for non-filers) from 21 August 2019 to 21 November 2019. The extension provides relief to taxpayers who had defaulted in filing returns.Issued for amendment of: Notification No. 22/2019–Central Tax dated 23.04.2019.Amendment:Yes it has been amended through notification 78/2019
This notification amends Notification No. 22/2019–CT by extending the date for applicability of rule 138E (blocking of e-way bill generation for non-filers) from 21 August 2019 to 21 November 2019. The extension provides relief to taxpayers who had defaulted in filing returns.Issued for amendment of: Notification No. 22/2019–Central Tax dated 23.04.2019.Amendment:Yes it has been amended through notification 78/2019
A new clause is inserted under S. No. 22 of Notification No. 12/2017 to exempt services of hiring of electrically operated vehicles meant to carry more than 12 passengers when supplied to a local authority. This exemption supports clean public transport initiatives.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
A new clause is inserted under S. No. 22 of Notification No. 12/2017 to exempt services of hiring of electrically operated vehicles meant to carry more than 12 passengers when supplied to a local authority. This exemption supports clean public transport initiatives.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 01/2017 to tax electrically operated vehicles and EV chargers/charging stations at 2.5% CGST. Corresponding omissions and clarifications are made in higher-rate schedules to avoid overlap. The amendment promotes adoption of electric mobility.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification amends Notification No. 01/2017 to tax electrically operated vehicles and EV chargers/charging stations at 2.5% CGST. Corresponding omissions and clarifications are made in higher-rate schedules to avoid overlap. The amendment promotes adoption of electric mobility.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
