This corrigendum corrects Notification No. 02/2019 – Central Tax dated 29 January 2019 by expanding the list of excluded sections. In addition to section 8(b), the corrigendum clarifies that sections 17 and 18 of the CGST (Amendment) Act, 2018 are also excluded from enforcement with effect from 01 February 2019. The correction ensures accurate interpretation of the notified enforcement provisions.
This corrigendum corrects Notification No. 02/2019 – Central Tax dated 29 January 2019 by expanding the list of excluded sections. In addition to section 8(b), the corrigendum clarifies that sections 17 and 18 of the CGST (Amendment) Act, 2018 are also excluded from enforcement with effect from 01 February 2019. The correction ensures accurate interpretation of the notified enforcement provisions.
Extends the due date for filing FORM GSTR-7 from 31.01.2019 to 28.02.2019. Applies to registered persons required to deduct tax at source. Revises the timeline specified in the earlier notification.Previous Notification: Notification No. 66/2018–Central Tax dated 29.11.2018Effective Date: 31.01.2019
Extends the due date for filing FORM GSTR-7 from 31.01.2019 to 28.02.2019. Applies to registered persons required to deduct tax at source. Revises the timeline specified in the earlier notification.Previous Notification: Notification No. 66/2018–Central Tax dated 29.11.2018Effective Date: 31.01.2019
Issued under section 39(6) read with section 168 of the CGST Act, this notification amends Notification No. 66/2018 – Central Tax to extend the due date for furnishing FORM GSTR-7. The due date is extended from 31 January 2019 to 28 February 2019 for TDS deductors under GST, providing additional time for compliance.Amendment:This notification amends notification No. 66/2018
Issued under section 39(6) read with section 168 of the CGST Act, this notification amends Notification No. 66/2018 – Central Tax to extend the due date for furnishing FORM GSTR-7. The due date is extended from 31 January 2019 to 28 February 2019 for TDS deductors under GST, providing additional time for compliance.Amendment:This notification amends notification No. 66/2018
Replaces the constitutional reference for exemption threshold determination with reference to section 22(1) of the CGST Act. Aligns exemption provisions with amended statutory framework. Removes earlier linkage to Article 279A for specified States.Previous Notification: Notification No. 65/2017–Central Tax dated 15.11.2017Effective Date: 01.02.2019
Replaces the constitutional reference for exemption threshold determination with reference to section 22(1) of the CGST Act. Aligns exemption provisions with amended statutory framework. Removes earlier linkage to Article 279A for specified States.Previous Notification: Notification No. 65/2017–Central Tax dated 15.11.2017Effective Date: 01.02.2019
Substitutes the earlier composition tax calculation method with rates specified under rule 7 of CGST Rules, 2017. Aligns notification provisions with amended composition levy rules. Applies uniformly to eligible suppliers under the composition scheme.Previous Notification: Notification No. 8/2017–Central Tax dated 27.06.2017Effective Date: 01.02.2019
Substitutes the earlier composition tax calculation method with rates specified under rule 7 of CGST Rules, 2017. Aligns notification provisions with amended composition levy rules. Applies uniformly to eligible suppliers under the composition scheme.Previous Notification: Notification No. 8/2017–Central Tax dated 27.06.2017Effective Date: 01.02.2019
Includes Joint Commissioner of Central Tax (Appeals) as an authorized officer. Expands references to include Joint Commissioners alongside Additional Commissioners. Revises eligibility of officers for appellate functions under CGST and IGST Acts.Previous Notification: Notification No. 2/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
Includes Joint Commissioner of Central Tax (Appeals) as an authorized officer. Expands references to include Joint Commissioners alongside Additional Commissioners. Revises eligibility of officers for appellate functions under CGST and IGST Acts.Previous Notification: Notification No. 2/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
Introduces extensive amendments to CGST Rules covering registration, composition levy, suspension of registration, transfer of input tax credit, refunds, appeals, and GST practitioner provisions. Inserts new rules for suspension of registration and ITC transfer for separate registrations. Updates multiple GST forms and procedural requirements.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
Introduces extensive amendments to CGST Rules covering registration, composition levy, suspension of registration, transfer of input tax credit, refunds, appeals, and GST practitioner provisions. Inserts new rules for suspension of registration and ITC transfer for separate registrations. Updates multiple GST forms and procedural requirements.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
Appoints 01.02.2019 as the date for bringing into force provisions of the CGST (Amendment) Act, 2018, except specified sections and clauses. Excludes certain provisions relating to valuation, credit, and transitional matters. Enables phased implementation of the Amendment Act.Effective Date: 01.02.2019
Appoints 01.02.2019 as the date for bringing into force provisions of the CGST (Amendment) Act, 2018, except specified sections and clauses. Excludes certain provisions relating to valuation, credit, and transitional matters. Enables phased implementation of the Amendment Act.Effective Date: 01.02.2019
This notification rescinds Notification No. 08/2017–Central Tax (Rate), which provided for levy of GST under reverse charge on supplies received from unregistered persons. The rescission aligns the rate notification framework with amendments made in the CGST Act restricting the applicability of section 9(4). Past actions taken under the rescinded notification remain valid.Issued for earlier notification:Yes — rescinds Notification No. 08/2017–Central Tax (Rate).
This notification rescinds Notification No. 08/2017–Central Tax (Rate), which provided for levy of GST under reverse charge on supplies received from unregistered persons. The rescission aligns the rate notification framework with amendments made in the CGST Act restricting the applicability of section 9(4). Past actions taken under the rescinded notification remain valid.Issued for earlier notification:Yes — rescinds Notification No. 08/2017–Central Tax (Rate).
This notification amends Notification No. 65/2017 – Central Tax issued under section 23(2) of the CGST Act. It revises the legal reference governing exemption from GST registration for specified persons, aligning it with the first proviso to section 22(1) of the CGST Act. The amendment rationalises registration exemption provisions for special category States.Amendment:This notification amends notification No. 65/2017
This notification amends Notification No. 65/2017 – Central Tax issued under section 23(2) of the CGST Act. It revises the legal reference governing exemption from GST registration for specified persons, aligning it with the first proviso to section 22(1) of the CGST Act. The amendment rationalises registration exemption provisions for special category States.Amendment:This notification amends notification No. 65/2017
