This notification exempts persons engaged in exclusive supply of goods from obtaining GST registration where aggregate turnover does not exceed ₹40 lakh in a financial year. The exemption is not available to persons liable for compulsory registration under section 24, suppliers of ice cream, pan masala and tobacco, specified States/UTs, and persons opting for voluntary registration. The notification is issued under section 23(2) of the CGST Act.Amendment:Yes it has been amended through notification 15/2022, 3/2022
This notification exempts persons engaged in exclusive supply of goods from obtaining GST registration where aggregate turnover does not exceed ₹40 lakh in a financial year. The exemption is not available to persons liable for compulsory registration under section 24, suppliers of ice cream, pan masala and tobacco, specified States/UTs, and persons opting for voluntary registration. The notification is issued under section 23(2) of the CGST Act.Amendment:Yes it has been amended through notification 15/2022, 3/2022
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of persons to follow a special procedure for furnishing details of outward supplies. Such persons are required to furnish FORM GSTR-1 on a quarterly basis for April–June 2019 up to 31 July 2019. The notification also provides that time limits for sections 38 and 39 for earlier periods shall be notified separately.Issued under: Section 148 of the CGST Act.
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of persons to follow a special procedure for furnishing details of outward supplies. Such persons are required to furnish FORM GSTR-1 on a quarterly basis for April–June 2019 up to 31 July 2019. The notification also provides that time limits for sections 38 and 39 for earlier periods shall be notified separately.Issued under: Section 148 of the CGST Act.
This notification extends the time limit for furnishing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore for the months April to June 2019. Such taxpayers are required to file GSTR-1 monthly by the 11th day of the succeeding month. Time limits under sections 38 and 39 for earlier months were to be notified later.Issued under: Section 37 read with Section 168 of the CGST Act.Amendment:Yes it has been amended through notification 23/2019
This notification extends the time limit for furnishing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore for the months April to June 2019. Such taxpayers are required to file GSTR-1 monthly by the 11th day of the succeeding month. Time limits under sections 38 and 39 for earlier months were to be notified later.Issued under: Section 37 read with Section 168 of the CGST Act.Amendment:Yes it has been amended through notification 23/2019
This notification specifies that FORM GSTR-3B for each of the months April, May and June 2019 shall be furnished on or before the 20th day of the succeeding month. It also mandates payment of tax, interest, penalty or any other amount by the same due date. The notification ensures continuity of monthly return compliance.Issued under: Section 168 read with Rule 61(5) of the CGST Rules.
This notification specifies that FORM GSTR-3B for each of the months April, May and June 2019 shall be furnished on or before the 20th day of the succeeding month. It also mandates payment of tax, interest, penalty or any other amount by the same due date. The notification ensures continuity of monthly return compliance.Issued under: Section 168 read with Rule 61(5) of the CGST Rules.
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
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.
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
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
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
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
