Introduces Rule 10A requiring furnishing of bank account details after registration. Inserts provisions relating to Kerala Flood Cess valuation and refund to duty-free retail outlets at airports. Amends rules and forms relating to refunds, anti-profiteering proceedings, electronic cash ledger and e-way bill validity.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 28.06.2019 / 01.07.2019 (as specified rule-wise)
Introduces Rule 10A requiring furnishing of bank account details after registration. Inserts provisions relating to Kerala Flood Cess valuation and refund to duty-free retail outlets at airports. Amends rules and forms relating to refunds, anti-profiteering proceedings, electronic cash ledger and e-way bill validity.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 28.06.2019 / 01.07.2019 (as specified rule-wise)
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 June 2019. Prescribes a consolidated due date of 31.08.2019.Previous Notification: Notification No. 15/2019–Central Tax dated 28.03.2019Effective Date: 28.06.2019
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 June 2019. Prescribes a consolidated due date of 31.08.2019.Previous Notification: Notification No. 15/2019–Central Tax dated 28.03.2019Effective Date: 28.06.2019
Amends Notification No. 22/2019–Central Tax to substitute the earlier effective date. Defers the enforcement of Rule 138E from 21.06.2019 to 21.08.2019. Provides additional time before restriction on e-way bill generation becomes applicable.Previous Notification: Notification No. 22/2019–Central Tax dated 23.04.2019Effective Date: 21.06.2019
Amends Notification No. 22/2019–Central Tax to substitute the earlier effective date. Defers the enforcement of Rule 138E from 21.06.2019 to 21.08.2019. Provides additional time before restriction on e-way bill generation becomes applicable.Previous Notification: Notification No. 22/2019–Central Tax dated 23.04.2019Effective Date: 21.06.2019
The Central Goods and Services Tax Rules, 2017 are notified covering registration, composition levy, migration, cancellation and verification procedures. Rules 1 to 26 lay down procedural requirements and statutory forms. The rules provide the operational framework for implementation of the CGST Act.Effective Date: 22nd June, 2017
The Central Goods and Services Tax Rules, 2017 are notified covering registration, composition levy, migration, cancellation and verification procedures. Rules 1 to 26 lay down procedural requirements and statutory forms. The rules provide the operational framework for implementation of the CGST Act.Effective Date: 22nd June, 2017
The website www.gst.gov.in is notified as the Common GST Electronic Portal. The portal is designated for registration, payment of tax, filing of returns, settlement of IGST and generation of e-way bills. The portal is managed by Goods and Services Tax Network (GSTN).Effective Date: 22nd June, 2017
The website www.gst.gov.in is notified as the Common GST Electronic Portal. The portal is designated for registration, payment of tax, filing of returns, settlement of IGST and generation of e-way bills. The portal is managed by Goods and Services Tax Network (GSTN).Effective Date: 22nd June, 2017
Amends rules relating to GST practitioner enrolment and surrender. Provides that electronic tickets issued by multiplexes shall be treated as tax invoices. Introduces procedure and forms for unblocking e-way bill generation facility under rule 138E.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 18.07.2019 / 01.09.2019 (as specified rule-wise)
Amends rules relating to GST practitioner enrolment and surrender. Provides that electronic tickets issued by multiplexes shall be treated as tax invoices. Introduces procedure and forms for unblocking e-way bill generation facility under rule 138E.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 18.07.2019 / 01.09.2019 (as specified rule-wise)
Extends the due date for furnishing FORM GSTR-1 for April 2019 up to 10.06.2019. Applies to registered persons having principal place of business in specified districts of Odisha. Inserts a special proviso in the existing notification governing GSTR-1 due dates.Previous Notification: Notification No. 12/2019–Central Tax dated 07.03.2019Effective Date: 11.05.2019
Extends the due date for furnishing FORM GSTR-1 for April 2019 up to 10.06.2019. Applies to registered persons having principal place of business in specified districts of Odisha. Inserts a special proviso in the existing notification governing GSTR-1 due dates.Previous Notification: Notification No. 12/2019–Central Tax dated 07.03.2019Effective Date: 11.05.2019
Extends the due date for furnishing FORM GSTR-3B for April 2019 up to 20.06.2019. Applies to registered persons whose principal place of business is located in specified districts of Odisha. Provides relief by inserting a special proviso in the existing notification.Previous Notification: Notification No. 13/2019–Central Tax dated 07.03.2019Effective Date: 11.05.2019
Extends the due date for furnishing FORM GSTR-3B for April 2019 up to 20.06.2019. Applies to registered persons whose principal place of business is located in specified districts of Odisha. Provides relief by inserting a special proviso in the existing notification.Previous Notification: Notification No. 13/2019–Central Tax dated 07.03.2019Effective Date: 11.05.2019
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
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
Notifies composition taxpayers and persons paying tax under Notification No. 02/2019–Central Tax (Rate) as a special class of registered persons. Prescribes quarterly furnishing of FORM GST CMP-08 for payment of self-assessed tax. Specifies annual filing of FORM GSTR-4 by 30th April following the financial year.Previous Notification: Notification No. 02/2019–Central Tax (Rate) dated 07.03.2019Effective Date: 23.04.2019
Notifies composition taxpayers and persons paying tax under Notification No. 02/2019–Central Tax (Rate) as a special class of registered persons. Prescribes quarterly furnishing of FORM GST CMP-08 for payment of self-assessed tax. Specifies annual filing of FORM GSTR-4 by 30th April following the financial year.Previous Notification: Notification No. 02/2019–Central Tax (Rate) dated 07.03.2019Effective Date: 23.04.2019
