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.
Extends the due date for furnishing FORM GSTR-3B for March 2019 up to 23.04.2019. Inserts an additional proviso in the existing notification governing GSTR-3B due dates. Applies uniformly to all registered persons filing the return for the said month.Previous Notification: Notification No. 34/2018–Central Tax dated 10.08.2018Effective Date: 20.04.2019
Extends the due date for furnishing FORM GSTR-3B for March 2019 up to 23.04.2019. Inserts an additional proviso in the existing notification governing GSTR-3B due dates. Applies uniformly to all registered persons filing the return for the said month.Previous Notification: Notification No. 34/2018–Central Tax dated 10.08.2018Effective Date: 20.04.2019
This notification amends Notification No. 34/2018–CT to extend the due date for filing FORM GSTR-3B for March 2019 up to 23 April 2019. It also allows payment of tax by the same date. The extension ensures parity with GSTR-1 extensions.Issued for amendment of: Notification No. 34/2018–Central Tax.
This notification amends Notification No. 34/2018–CT to extend the due date for filing FORM GSTR-3B for March 2019 up to 23 April 2019. It also allows payment of tax by the same date. The extension ensures parity with GSTR-1 extensions.Issued for amendment of: Notification No. 34/2018–Central Tax.
Extends the due date for furnishing FORM GSTR-7 by registered persons required to deduct tax at source. Applies to the return for the month of March 2019. Prescribes 12.04.2019 as the revised due date.Effective Date: 10.04.2019
Extends the due date for furnishing FORM GSTR-7 by registered persons required to deduct tax at source. Applies to the return for the month of March 2019. Prescribes 12.04.2019 as the revised due date.Effective Date: 10.04.2019
Extends the due date for furnishing FORM GSTR-1 for the month of March 2019. Allows filing up to 13.04.2019 through the common portal. Inserts an additional proviso in the existing notification governing GSTR-1 due dates.Previous Notification: Notification No. 44/2018–Central Tax dated 10.09.2018Effective Date: 10.04.2019
Extends the due date for furnishing FORM GSTR-1 for the month of March 2019. Allows filing up to 13.04.2019 through the common portal. Inserts an additional proviso in the existing notification governing GSTR-1 due dates.Previous Notification: Notification No. 44/2018–Central Tax dated 10.09.2018Effective Date: 10.04.2019
This notification extends the time limit for furnishing FORM GSTR-7 by persons required to deduct tax at source under section 51 for the month of March 2019 up to 12 April 2019. It provides short-term compliance relief to TDS deductors.Issued under: Section 39(6) read with Section 168 of the CGST Act.
This notification extends the time limit for furnishing FORM GSTR-7 by persons required to deduct tax at source under section 51 for the month of March 2019 up to 12 April 2019. It provides short-term compliance relief to TDS deductors.Issued under: Section 39(6) read with Section 168 of the CGST Act.
This notification amends Notification No. 44/2018–CT to extend the due date for furnishing FORM GSTR-1 for March 2019 up to 13 April 2019. The extension was provided to facilitate smooth transition into the revised return framework.Issued for amendment of: Notification No. 44/2018–Central Tax.
This notification amends Notification No. 44/2018–CT to extend the due date for furnishing FORM GSTR-1 for March 2019 up to 13 April 2019. The extension was provided to facilitate smooth transition into the revised return framework.Issued for amendment of: Notification No. 44/2018–Central Tax.
Summary:This notification mandates reversal of input tax credit on inputs, semi-finished goods, finished goods and capital goods where a registered person having availed ITC opts to pay tax under the composition scheme for real estate projects. Remaining ITC balance shall lapse after reversal.Issued for earlier notification?Yes — amends Notification No. 02/2019–Central Tax (Rate).
Summary:This notification mandates reversal of input tax credit on inputs, semi-finished goods, finished goods and capital goods where a registered person having availed ITC opts to pay tax under the composition scheme for real estate projects. Remaining ITC balance shall lapse after reversal.Issued for earlier notification?Yes — amends Notification No. 02/2019–Central Tax (Rate).
This notification makes promoters liable to pay GST under RCM on shortfall in procurement of goods/services from registered suppliers, cement, and capital goods purchased from unregistered persons. It ensures minimum procurement thresholds prescribed under Notification 11/2017 are met in real estate projects.Issued for earlier notification?No — standalone notification issued under Section 9(4).
This notification makes promoters liable to pay GST under RCM on shortfall in procurement of goods/services from registered suppliers, cement, and capital goods purchased from unregistered persons. It ensures minimum procurement thresholds prescribed under Notification 11/2017 are met in real estate projects.Issued for earlier notification?No — standalone notification issued under Section 9(4).
This notification inserts S. Nos. 5B and 5C, making promoters liable to pay GST under RCM on transfer of development rights, FSI (including additional FSI) and long-term lease of land (30 years or more). Definitions of apartment, promoter, project, REP and RREP are inserted for uniform application.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification inserts S. Nos. 5B and 5C, making promoters liable to pay GST under RCM on transfer of development rights, FSI (including additional FSI) and long-term lease of land (30 years or more). Definitions of apartment, promoter, project, REP and RREP are inserted for uniform application.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
