The Central Goods and Services Tax Rules, 2017 are notified covering registration, composition levy, migration, cancellation and verification procedures. Rules 1 to 26 lay down procedural requirements and statutory forms. The rules provide the operational framework for implementation of the CGST Act.Effective Date: 22nd June, 2017
The Central Goods and Services Tax Rules, 2017 are notified covering registration, composition levy, migration, cancellation and verification procedures. Rules 1 to 26 lay down procedural requirements and statutory forms. The rules provide the operational framework for implementation of the CGST Act.Effective Date: 22nd June, 2017
Amends rules relating to GST practitioner enrolment and surrender. Provides that electronic tickets issued by multiplexes shall be treated as tax invoices. Introduces procedure and forms for unblocking e-way bill generation facility under rule 138E.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 18.07.2019 / 01.09.2019 (as specified rule-wise)
Amends rules relating to GST practitioner enrolment and surrender. Provides that electronic tickets issued by multiplexes shall be treated as tax invoices. Introduces procedure and forms for unblocking e-way bill generation facility under rule 138E.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 18.07.2019 / 01.09.2019 (as specified rule-wise)
Extends the due date for furnishing FORM GSTR-3B for April 2019 up to 20.06.2019. Applies to registered persons whose principal place of business is located in specified districts of Odisha. Provides relief by inserting a special proviso in the existing notification.Previous Notification: Notification No. 13/2019–Central Tax dated 07.03.2019Effective Date: 11.05.2019
Extends the due date for furnishing FORM GSTR-3B for April 2019 up to 20.06.2019. Applies to registered persons whose principal place of business is located in specified districts of Odisha. Provides relief by inserting a special proviso in the existing notification.Previous Notification: Notification No. 13/2019–Central Tax dated 07.03.2019Effective Date: 11.05.2019
Extends the due date for furnishing FORM GSTR-1 for April 2019 up to 10.06.2019. Applies to registered persons having principal place of business in specified districts of Odisha. Inserts a special proviso in the existing notification governing GSTR-1 due dates.Previous Notification: Notification No. 12/2019–Central Tax dated 07.03.2019Effective Date: 11.05.2019
Extends the due date for furnishing FORM GSTR-1 for April 2019 up to 10.06.2019. Applies to registered persons having principal place of business in specified districts of Odisha. Inserts a special proviso in the existing notification governing GSTR-1 due dates.Previous Notification: Notification No. 12/2019–Central Tax dated 07.03.2019Effective Date: 11.05.2019
This notification amends Notification No. 13/2019–CT to extend the due date for filing FORM GSTR-3B for April 2019 up to 20 June 2019 for registered persons located in notified districts of Odisha. It provides parity with the GSTR-1 extension granted for the same regions.Issued under: Section 168 read with Rule 61(5).
This notification amends Notification No. 13/2019–CT to extend the due date for filing FORM GSTR-3B for April 2019 up to 20 June 2019 for registered persons located in notified districts of Odisha. It provides parity with the GSTR-1 extension granted for the same regions.Issued under: Section 168 read with Rule 61(5).
This notification amends Notification No. 12/2019–CT to extend the due date for furnishing FORM GSTR-1 for April 2019 up to 10 June 2019 for registered persons whose principal place of business is in specified districts of Odisha. The relief was granted due to cyclone-related disruption.Issued for amendment of: Notification No. 12/2019–Central Tax.
This notification amends Notification No. 12/2019–CT to extend the due date for furnishing FORM GSTR-1 for April 2019 up to 10 June 2019 for registered persons whose principal place of business is in specified districts of Odisha. The relief was granted due to cyclone-related disruption.Issued for amendment of: Notification No. 12/2019–Central Tax.
This notification substitutes the date “10th” with “20th” in specified entries, thereby extending the last date for promoters to exercise the option to pay GST at the old rates of 12% / 8% with ITC for real estate projects. The extension provides additional time for compliance and decision-making by promoters.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification substitutes the date “10th” with “20th” in specified entries, thereby extending the last date for promoters to exercise the option to pay GST at the old rates of 12% / 8% with ITC for real estate projects. The extension provides additional time for compliance and decision-making by promoters.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This corrigendum corrects certain textual errors in Notification No. 03/2019, including substitution of the word “tax” with “central tax” and correction of the applicable tax rate figures in specified table entries. These corrections are clarificatory in nature and do not alter the substantive levy.Issued for earlier notification:Yes — corrigendum to Notification No. 03/2019–Central Tax (Rate).
This corrigendum corrects certain textual errors in Notification No. 03/2019, including substitution of the word “tax” with “central tax” and correction of the applicable tax rate figures in specified table entries. These corrections are clarificatory in nature and do not alter the substantive levy.Issued for earlier notification:Yes — corrigendum to Notification No. 03/2019–Central Tax (Rate).
Appoints 21.06.2019 as the date from which provisions of Rule 138E of the CGST Rules shall come into force. Enables restriction on generation of e-way bills for taxpayers who have not filed prescribed returns.Previous Notification: Notification No. 74/2018–Central Tax dated 31.12.2018Effective Date: 21.06.2019
Appoints 21.06.2019 as the date from which provisions of Rule 138E of the CGST Rules shall come into force. Enables restriction on generation of e-way bills for taxpayers who have not filed prescribed returns.Previous Notification: Notification No. 74/2018–Central Tax dated 31.12.2018Effective Date: 21.06.2019
Notifies composition taxpayers and persons paying tax under Notification No. 02/2019–Central Tax (Rate) as a special class of registered persons. Prescribes quarterly furnishing of FORM GST CMP-08 for payment of self-assessed tax. Specifies annual filing of FORM GSTR-4 by 30th April following the financial year.Previous Notification: Notification No. 02/2019–Central Tax (Rate) dated 07.03.2019Effective Date: 23.04.2019
Notifies composition taxpayers and persons paying tax under Notification No. 02/2019–Central Tax (Rate) as a special class of registered persons. Prescribes quarterly furnishing of FORM GST CMP-08 for payment of self-assessed tax. Specifies annual filing of FORM GSTR-4 by 30th April following the financial year.Previous Notification: Notification No. 02/2019–Central Tax (Rate) dated 07.03.2019Effective Date: 23.04.2019
