This corrigendum corrects clause numbering errors in Notification No. 10/2019–Central Tax by substituting incorrect references “(iii)” and “(iv)” with “(c)” and “(d)” respectively. The correction is clarificatory in nature and does not alter the substantive exemption granted. It ensures proper interpretation and legislative consistency.
This corrigendum corrects clause numbering errors in Notification No. 10/2019–Central Tax by substituting incorrect references “(iii)” and “(iv)” with “(c)” and “(d)” respectively. The correction is clarificatory in nature and does not alter the substantive exemption granted. It ensures proper interpretation and legislative consistency.
This notification extends the due date for furnishing FORM GST ITC-04 in respect of goods sent to or received from job workers during July 2017 to March 2019 up to 30 June 2019. It is issued in supersession of Notification No. 78/2018–CT. The extension was granted to ease compliance burden.Issued under: Section 168 read with Rule 45(3) of the CGST Rules.Amendment:Yes it has been amended through notification 32/2019
This notification extends the due date for furnishing FORM GST ITC-04 in respect of goods sent to or received from job workers during July 2017 to March 2019 up to 30 June 2019. It is issued in supersession of Notification No. 78/2018–CT. The extension was granted to ease compliance burden.Issued under: Section 168 read with Rule 45(3) of the CGST Rules.Amendment:Yes it has been amended through notification 32/2019
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 March 2019. Supersedes the earlier notification prescribing the due date for the same period.Previous Notification: Notification No. 78/2018–Central Tax dated 31.12.2018Effective Date: 28.03.2019
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 March 2019. Supersedes the earlier notification prescribing the due date for the same period.Previous Notification: Notification No. 78/2018–Central Tax dated 31.12.2018Effective Date: 28.03.2019
Allows eligible registered persons with aggregate turnover up to ₹1.5 crore to opt for composition levy. Prescribes a reduced threshold of ₹75 lakh for specified special category States. Excludes manufacturers of ice cream, pan masala and tobacco from the scheme.Effective Date: 01.04.2019
Allows eligible registered persons with aggregate turnover up to ₹1.5 crore to opt for composition levy. Prescribes a reduced threshold of ₹75 lakh for specified special category States. Excludes manufacturers of ice cream, pan masala and tobacco from the scheme.Effective Date: 01.04.2019
Specifies that FORM GSTR-3B for each of the months from April 2019 to June 2019 shall be furnished by the 20th day of the succeeding month. Requires discharge of tax liability by debiting electronic cash or credit ledger within the prescribed time.Effective Date: 07.03.2019
Specifies that FORM GSTR-3B for each of the months from April 2019 to June 2019 shall be furnished by the 20th day of the succeeding month. Requires discharge of tax liability by debiting electronic cash or credit ledger within the prescribed time.Effective Date: 07.03.2019
Extends the due date for furnishing FORM GSTR-1 on a monthly basis for registered persons having aggregate turnover above ₹1.5 crore. Applies for each of the months from April 2019 to June 2019. Prescribes filing by the 11th day of the succeeding month.Effective Date: 07.03.2019
Extends the due date for furnishing FORM GSTR-1 on a monthly basis for registered persons having aggregate turnover above ₹1.5 crore. Applies for each of the months from April 2019 to June 2019. Prescribes filing by the 11th day of the succeeding month.Effective Date: 07.03.2019
Notifies registered persons with aggregate turnover up to ₹1.5 crore to follow a special procedure for furnishing outward supply details. Prescribes quarterly filing of FORM GSTR-1 for the period April to June 2019. Specifies 31.07.2019 as the due date for the said quarter.Effective Date: 07.03.2019
Notifies registered persons with aggregate turnover up to ₹1.5 crore to follow a special procedure for furnishing outward supply details. Prescribes quarterly filing of FORM GSTR-1 for the period April to June 2019. Specifies 31.07.2019 as the due date for the said quarter.Effective Date: 07.03.2019
Exempts persons exclusively engaged in supply of goods from obtaining GST registration where aggregate turnover does not exceed ₹40 lakh. Excludes persons liable for compulsory registration, suppliers of specified goods such as ice cream, pan masala and tobacco, and suppliers in specified special category States. Also excludes persons opting for voluntary registration or continuation of registration.Effective Date: 01.04.2019
Exempts persons exclusively engaged in supply of goods from obtaining GST registration where aggregate turnover does not exceed ₹40 lakh. Excludes persons liable for compulsory registration, suppliers of specified goods such as ice cream, pan masala and tobacco, and suppliers in specified special category States. Also excludes persons opting for voluntary registration or continuation of registration.Effective Date: 01.04.2019
This notification prescribes a 3% CGST rate on first intra-State supplies of goods or services or both, made by registered persons whose aggregate turnover in the preceding financial year does not exceed ₹50 lakh. The scheme is optional and subject to conditions such as non-collection of tax from recipients, non-availment of ITC, restriction on inter-State supplies, and issuance of bill of supply. Certain goods such as ice-cream, pan masala and tobacco are excluded.Issued for earlier notification:No — issued as an independent concessional rate notification.
This notification prescribes a 3% CGST rate on first intra-State supplies of goods or services or both, made by registered persons whose aggregate turnover in the preceding financial year does not exceed ₹50 lakh. The scheme is optional and subject to conditions such as non-collection of tax from recipients, non-availment of ITC, restriction on inter-State supplies, and issuance of bill of supply. Certain goods such as ice-cream, pan masala and tobacco are excluded.Issued for earlier notification:No — issued as an independent concessional rate notification.
This notification supersedes Notification No. 8/2017–CT and enhances the composition scheme turnover limit to ₹1.5 crore (₹75 lakh for specified Special Category States). It also specifies certain goods such as ice cream, pan masala and tobacco as ineligible for composition levy. The notification applies from FY 2019–20 onwards.Issued under: Section 10 of the CGST Act.Amendment:Yes it has been amended through notification 16/2022, 4/2022
This notification supersedes Notification No. 8/2017–CT and enhances the composition scheme turnover limit to ₹1.5 crore (₹75 lakh for specified Special Category States). It also specifies certain goods such as ice cream, pan masala and tobacco as ineligible for composition levy. The notification applies from FY 2019–20 onwards.Issued under: Section 10 of the CGST Act.Amendment:Yes it has been amended through notification 16/2022, 4/2022
