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
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
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 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.
