Appoints 01 January 2020 as the date on which specified provisions of sections 92 to 112 of the Finance (No. 2) Act, 2019 come into force. Certain sections are expressly excluded from enforcement through this notification. The notification operationalises legislative amendments impacting the CGST framework.Effective Date: 01.01.2020
Appoints 01 January 2020 as the date on which specified provisions of sections 92 to 112 of the Finance (No. 2) Act, 2019 come into force. Certain sections are expressly excluded from enforcement through this notification. The notification operationalises legislative amendments impacting the CGST framework.Effective Date: 01.01.2020
Extends the due date for furnishing FORM GSTR-7 for November 2019. Applies to persons required to deduct tax under section 51 whose principal place of business is in Assam, Manipur or Tripura.Effective Date: 10 December 2019Previous Notification: Notification No. 26/2019 – Central Tax dated 28 June 2019
Extends the due date for furnishing FORM GSTR-7 for November 2019. Applies to persons required to deduct tax under section 51 whose principal place of business is in Assam, Manipur or Tripura.Effective Date: 10 December 2019Previous Notification: Notification No. 26/2019 – Central Tax dated 28 June 2019
Extends the due date for furnishing FORM GSTR-3B for November 2019. Applies to registered persons whose principal place of business is in Assam, Manipur, Meghalaya or Tripura.Effective Date: 23 December 2019Previous Notification: Notification No. 44/2019 – Central Tax dated 9 October 2019
Extends the due date for furnishing FORM GSTR-3B for November 2019. Applies to registered persons whose principal place of business is in Assam, Manipur, Meghalaya or Tripura.Effective Date: 23 December 2019Previous Notification: Notification No. 44/2019 – Central Tax dated 9 October 2019
Extends the due date for furnishing FORM GSTR-1 for November 2019. Applies to registered persons having principal place of business in Assam, Manipur or Tripura with turnover exceeding ₹1.5 crore.Effective Date: 11 December 2019Previous Notification: Notification No. 46/2019 – Central Tax dated 9 October 2019
Extends the due date for furnishing FORM GSTR-1 for November 2019. Applies to registered persons having principal place of business in Assam, Manipur or Tripura with turnover exceeding ₹1.5 crore.Effective Date: 11 December 2019Previous Notification: Notification No. 46/2019 – Central Tax dated 9 October 2019
Reduces the cap on provisional availment of input tax credit under rule 36(4) from 20% to 10%. Inserts new rule 86A empowering tax authorities to restrict utilisation of fraudulently availed or ineligible ITC. Introduces restrictions on e-way bill generation for non-filing of outward supply statements.Effective Date: 26 December 2019 (specific provisions effective from notified future dates)
Reduces the cap on provisional availment of input tax credit under rule 36(4) from 20% to 10%. Inserts new rule 86A empowering tax authorities to restrict utilisation of fraudulently availed or ineligible ITC. Introduces restrictions on e-way bill generation for non-filing of outward supply statements.Effective Date: 26 December 2019 (specific provisions effective from notified future dates)
Waives late fee payable under section 47 for delayed furnishing of FORM GSTR-1. Applies to returns for periods from July 2017 to November 2019 if filed between 19 December 2019 and 10 January 2020.Effective Date: 19 December 2019Previous Notification: Notification No. 4/2018 – Central Tax dated 23 January 2018
Waives late fee payable under section 47 for delayed furnishing of FORM GSTR-1. Applies to returns for periods from July 2017 to November 2019 if filed between 19 December 2019 and 10 January 2020.Effective Date: 19 December 2019Previous Notification: Notification No. 4/2018 – Central Tax dated 23 January 2018
Extends the due date for furnishing FORM GSTR-1 for July to September 2019 till 30 November 2019. Applies to registered persons in Jammu & Kashmir with aggregate turnover exceeding ₹1.5 crore. Substitutes the earlier proviso to provide additional time.Effective Date: 15 November 2019Previous Notification: Notification No. 28/2019 – Central Tax dated 28 June 2019
Extends the due date for furnishing FORM GSTR-1 for July to September 2019 till 30 November 2019. Applies to registered persons in Jammu & Kashmir with aggregate turnover exceeding ₹1.5 crore. Substitutes the earlier proviso to provide additional time.Effective Date: 15 November 2019Previous Notification: Notification No. 28/2019 – Central Tax dated 28 June 2019
Extends the due date for furnishing FORM GSTR-3B for the month of November 2019. The return is required to be filed electronically through the common portal.Effective Date: 20 December 2019Previous Notification: Notification No. 44/2019 – Central Tax dated 9 October 2019
Extends the due date for furnishing FORM GSTR-3B for the month of November 2019. The return is required to be filed electronically through the common portal.Effective Date: 20 December 2019Previous Notification: Notification No. 44/2019 – Central Tax dated 9 October 2019
Amends CGST Rules to substitute and insert multiple statements in FORM GST RFD-01 for refund claims. Introduces extensive relaxations and optional reporting formats in FORM GSTR-9 and GSTR-9C for FY 2017-18 and 2018-19. Provides flexibility in reporting ITC, amendments, reversals, and reconciliations.Effective Date: 14 November 2019Previous Notification: Notification No. 49/2019 – Central Tax dated 9 October 2019
Amends CGST Rules to substitute and insert multiple statements in FORM GST RFD-01 for refund claims. Introduces extensive relaxations and optional reporting formats in FORM GSTR-9 and GSTR-9C for FY 2017-18 and 2018-19. Provides flexibility in reporting ITC, amendments, reversals, and reconciliations.Effective Date: 14 November 2019Previous Notification: Notification No. 49/2019 – Central Tax dated 9 October 2019
Extends the due date for filing FORM GSTR-7 for the months July to September 2019. Applicable to persons required to deduct tax under section 51 whose principal place of business is in Jammu & Kashmir. The return may be filed up to 15 November 2019.Effective Date: 20 September 2019Previous Notification: Notification No. 26/2019 – Central Tax dated 28 June 2019
Extends the due date for filing FORM GSTR-7 for the months July to September 2019. Applicable to persons required to deduct tax under section 51 whose principal place of business is in Jammu & Kashmir. The return may be filed up to 15 November 2019.Effective Date: 20 September 2019Previous Notification: Notification No. 26/2019 – Central Tax dated 28 June 2019
