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).
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
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
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).
This notification further amends the CGST Rules, 2017, inter alia, by modifying rules 23 and 62, introducing FORM GST CMP-08, and prescribing procedures for composition taxpayers opting under Notification No. 02/2019–CT (Rate). It also amends FORM GST REG-01 to capture relevant options. The amendments strengthen the revised compliance framework.Issued under: Section 164 of the CGST Act.
This notification further amends the CGST Rules, 2017, inter alia, by modifying rules 23 and 62, introducing FORM GST CMP-08, and prescribing procedures for composition taxpayers opting under Notification No. 02/2019–CT (Rate). It also amends FORM GST REG-01 to capture relevant options. The amendments strengthen the revised compliance framework.Issued under: Section 164 of the CGST Act.
This notification notifies registered persons paying tax under section 10 (composition scheme) and those availing benefit of Notification No. 02/2019–CT (Rate) as a class of persons to follow a special procedure. It prescribes quarterly payment of tax through FORM GST CMP-08 and annual return in FORM GSTR-4. Furnishing CMP-08 and GSTR-4 is deemed compliance with sections 37 and 39.Issued under: Section 148 of the CGST Act.Amendment:Yes it has been amended through notification 11/2022, 10/2021, 64/2020, 59/2020, 34/2020, 12/2020, 50/2019, 35/2019, 34/2019
This notification notifies registered persons paying tax under section 10 (composition scheme) and those availing benefit of Notification No. 02/2019–CT (Rate) as a class of persons to follow a special procedure. It prescribes quarterly payment of tax through FORM GST CMP-08 and annual return in FORM GSTR-4. Furnishing CMP-08 and GSTR-4 is deemed compliance with sections 37 and 39.Issued under: Section 148 of the CGST Act.Amendment:Yes it has been amended through notification 11/2022, 10/2021, 64/2020, 59/2020, 34/2020, 12/2020, 50/2019, 35/2019, 34/2019
This notification appoints 21 June 2019 as the date from which rule 138E (inserted vide CGST Fourteenth Amendment Rules, 2018) comes into force. Rule 138E restricts generation of e-way bills by non-filers of returns. The effective date was subsequently extended.Issued under: Section 164 of the CGST Act.Amendment:Yes it has been amended through notification 36/2019, 25/2019
This notification appoints 21 June 2019 as the date from which rule 138E (inserted vide CGST Fourteenth Amendment Rules, 2018) comes into force. Rule 138E restricts generation of e-way bills by non-filers of returns. The effective date was subsequently extended.Issued under: Section 164 of the CGST Act.Amendment:Yes it has been amended through notification 36/2019, 25/2019
Amends Rule 23 to prescribe time limits for furnishing pending returns after revocation of cancellation of registration. Substitutes Rule 62 to introduce quarterly payment through FORM GST CMP-08 and annual return in FORM GSTR-4. Inserts FORM GST CMP-08 and updates registration-related instructions.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 23.04.2019
Amends Rule 23 to prescribe time limits for furnishing pending returns after revocation of cancellation of registration. Substitutes Rule 62 to introduce quarterly payment through FORM GST CMP-08 and annual return in FORM GSTR-4. Inserts FORM GST CMP-08 and updates registration-related instructions.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective 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
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
