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 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 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 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
Prescribes 22.02.2019 as the due date for filing GSTR-3B for January 2019 for general taxpayers. Allows extended filing up to 28.02.2019 for registered persons having principal place of business in Jammu and Kashmir. Inserts additional provisos in the existing notification.Previous Notification: Notification No. 34/2018–Central Tax dated 10.08.2018Effective Date: 20.02.2019
Prescribes 22.02.2019 as the due date for filing GSTR-3B for January 2019 for general taxpayers. Allows extended filing up to 28.02.2019 for registered persons having principal place of business in Jammu and Kashmir. Inserts additional provisos in the existing notification.Previous Notification: Notification No. 34/2018–Central Tax dated 10.08.2018Effective Date: 20.02.2019
This notification amends Notification No. 34/2018–Central Tax to extend the due date for filing FORM GSTR-3B for January 2019 up to 22 February 2019. For registered persons whose principal place of business is in the State of Jammu & Kashmir, the due date is extended up to 28 February 2019. The extension is issued under section 168 read with rule 61(5) to ease compliance.Amendment:This notification amends notification No. 34/2018
This notification amends Notification No. 34/2018–Central Tax to extend the due date for filing FORM GSTR-3B for January 2019 up to 22 February 2019. For registered persons whose principal place of business is in the State of Jammu & Kashmir, the due date is extended up to 28 February 2019. The extension is issued under section 168 read with rule 61(5) to ease compliance.Amendment:This notification amends notification No. 34/2018
Extends the due date for furnishing FORM GSTR-7 for the month of January 2019 to 28.02.2019. Applies to deductors required to file returns under section 51 of the CGST Act. Provides uniform extension across all States.Effective Date: 08.02.2019
Extends the due date for furnishing FORM GSTR-7 for the month of January 2019 to 28.02.2019. Applies to deductors required to file returns under section 51 of the CGST Act. Provides uniform extension across all States.Effective Date: 08.02.2019
This notification extends the time limit for furnishing FORM GSTR-7 for January 2019 by registered persons required to deduct tax at source under section 51 of the CGST Act. The revised due date is 28 February 2019. The extension aims to facilitate smooth compliance by TDS deductors.
This notification extends the time limit for furnishing FORM GSTR-7 for January 2019 by registered persons required to deduct tax at source under section 51 of the CGST Act. The revised due date is 28 February 2019. The extension aims to facilitate smooth compliance by TDS deductors.
Substitutes the reference to section 8(2)(b) to additionally include section 17 and section 18 of the CGST Act. Corrects the legal references contained in the original notification issued on 29.01.2019. Ensures proper application of provisions of the CGST Amendment Act, 2018.Previous Notification: Notification No. 02/2019–Central Tax dated 29.01.2019Effective Date: 05.02.2019
Substitutes the reference to section 8(2)(b) to additionally include section 17 and section 18 of the CGST Act. Corrects the legal references contained in the original notification issued on 29.01.2019. Ensures proper application of provisions of the CGST Amendment Act, 2018.Previous Notification: Notification No. 02/2019–Central Tax dated 29.01.2019Effective Date: 05.02.2019
This corrigendum corrects clerical and drafting errors in Notification No. 03/2019 – Central Tax dated 29 January 2019. It substitutes the term “business verticals” with “places of business” in Instruction 12, and replaces the phrase “Your registration stands suspended” with “Suspension of registration stands revoked” to clarify the legal effect of suspension orders. It also corrects the wording relating to pre-deposit requirement, replacing “20% of the disputed admitted tax” with “20% of the disputed tax”. The corrigendum ensures accuracy, legal clarity and correct interpretation of the original notification.
This corrigendum corrects clerical and drafting errors in Notification No. 03/2019 – Central Tax dated 29 January 2019. It substitutes the term “business verticals” with “places of business” in Instruction 12, and replaces the phrase “Your registration stands suspended” with “Suspension of registration stands revoked” to clarify the legal effect of suspension orders. It also corrects the wording relating to pre-deposit requirement, replacing “20% of the disputed admitted tax” with “20% of the disputed tax”. The corrigendum ensures accuracy, legal clarity and correct interpretation of the original notification.
