This notification amends Notification No. 21/2019–CT to extend the due date for furnishing FORM GST CMP-08 for the quarter April to June 2019 up to 31 July 2019. It applies to taxpayers under the composition scheme. The extension provides relief for the initial phase of CMP-08 compliance.Issued for amendment of: Notification No. 21/2019–Central Tax dated 23.04.2019.
This notification amends Notification No. 21/2019–CT to extend the due date for furnishing FORM GST CMP-08 for the quarter April to June 2019 up to 31 July 2019. It applies to taxpayers under the composition scheme. The extension provides relief for the initial phase of CMP-08 compliance.Issued for amendment of: Notification No. 21/2019–Central Tax dated 23.04.2019.
This notification further amends the CGST Rules, 2017, inter alia, by providing electronic ticketing for multiplex cinema services, enabling surrender of GST practitioner enrolment, extending the time limit under rule 137, and prescribing procedures for unblocking e-way bill facility. It also amends refund statements for deemed exports. These changes enhance procedural clarity and taxpayer facilitation.Issued for amendment of: CGST Rules, 2017.
This notification further amends the CGST Rules, 2017, inter alia, by providing electronic ticketing for multiplex cinema services, enabling surrender of GST practitioner enrolment, extending the time limit under rule 137, and prescribing procedures for unblocking e-way bill facility. It also amends refund statements for deemed exports. These changes enhance procedural clarity and taxpayer facilitation.Issued for amendment of: CGST Rules, 2017.
This notification specifies retail outlets in departure areas of international airports making tax-free supply of goods to outgoing international tourists as a class of persons entitled to claim refund of CGST paid on inward supplies. The refund is subject to conditions prescribed under Rule 95A of the CGST Rules.Issued for earlier notification?No — issued independently under Section 55 of the CGST Act.
This notification specifies retail outlets in departure areas of international airports making tax-free supply of goods to outgoing international tourists as a class of persons entitled to claim refund of CGST paid on inward supplies. The refund is subject to conditions prescribed under Rule 95A of the CGST Rules.Issued for earlier notification?No — issued independently under Section 55 of the CGST Act.
Extends the time limit for furnishing FORM GST ITC-04 in respect of goods sent to or received from job workers. Covers the period from July 2017 to June 2019. Prescribes a consolidated due date of 31.08.2019.Previous Notification: Notification No. 15/2019–Central Tax dated 28.03.2019Effective Date: 28.06.2019
Extends the time limit for furnishing FORM GST ITC-04 in respect of goods sent to or received from job workers. Covers the period from July 2017 to June 2019. Prescribes a consolidated due date of 31.08.2019.Previous Notification: Notification No. 15/2019–Central Tax dated 28.03.2019Effective Date: 28.06.2019
Introduces Rule 10A requiring furnishing of bank account details after registration. Inserts provisions relating to Kerala Flood Cess valuation and refund to duty-free retail outlets at airports. Amends rules and forms relating to refunds, anti-profiteering proceedings, electronic cash ledger and e-way bill validity.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 28.06.2019 / 01.07.2019 (as specified rule-wise)
Introduces Rule 10A requiring furnishing of bank account details after registration. Inserts provisions relating to Kerala Flood Cess valuation and refund to duty-free retail outlets at airports. Amends rules and forms relating to refunds, anti-profiteering proceedings, electronic cash ledger and e-way bill validity.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 28.06.2019 / 01.07.2019 (as specified rule-wise)
Exempts persons supplying online information and database access or retrieval services from outside India from filing annual return in FORM GSTR-9. Also exempts such persons from furnishing reconciliation statement in FORM GSTR-9C.Effective Date: 28.06.2019
Exempts persons supplying online information and database access or retrieval services from outside India from filing annual return in FORM GSTR-9. Also exempts such persons from furnishing reconciliation statement in FORM GSTR-9C.Effective Date: 28.06.2019
Specifies that FORM GSTR-3B for each of the months from July 2019 to September 2019 shall be furnished by the 20th day of the succeeding month. Mandates payment of tax liability through electronic cash or credit ledger within the prescribed due date.Effective Date: 28.06.2019
Specifies that FORM GSTR-3B for each of the months from July 2019 to September 2019 shall be furnished by the 20th day of the succeeding month. Mandates payment of tax liability through electronic cash or credit ledger within the prescribed due date.Effective Date: 28.06.2019
Extends the time limit for furnishing FORM GSTR-1 on a monthly basis for registered persons having aggregate turnover of more than ₹1.5 crore. Applies for each of the months from July 2019 to September 2019. Prescribes filing by the 11th day of the succeeding month.Effective Date: 28.06.2019
Extends the time limit for furnishing FORM GSTR-1 on a monthly basis for registered persons having aggregate turnover of more than ₹1.5 crore. Applies for each of the months from July 2019 to September 2019. Prescribes filing by the 11th day of the succeeding month.Effective Date: 28.06.2019
Summary:Notifies registered persons with aggregate turnover up to ₹1.5 crore to file FORM GSTR-1 on a quarterly basis. Prescribes 31.10.2019 as the due date for the quarter July to September 2019. Specifies that timelines for other related returns shall be notified separately.Effective Date: 28.06.2019
Summary:Notifies registered persons with aggregate turnover up to ₹1.5 crore to file FORM GSTR-1 on a quarterly basis. Prescribes 31.10.2019 as the due date for the quarter July to September 2019. Specifies that timelines for other related returns shall be notified separately.Effective Date: 28.06.2019
Extends the due date for furnishing FORM GSTR-7 for the period from October 2018 to July 2019. Prescribes a consolidated due date of 31.08.2019 for the said period. Supersedes earlier notifications prescribing separate due dates.Effective Date: 28.06.2019
Extends the due date for furnishing FORM GSTR-7 for the period from October 2018 to July 2019. Prescribes a consolidated due date of 31.08.2019 for the said period. Supersedes earlier notifications prescribing separate due dates.Effective Date: 28.06.2019
