Amends Notification No. 62/2019–Central Tax to extend specified dates relating to compliance under the special procedure. Revises cut-off dates to 31 December 2019 and 01 January 2020, as applicable. Aligns timelines with revised compliance requirements.Effective Date: 01.01.2020Previous Notification: Notification No. 62/2019 – Central Tax dated 26.11.2019
Amends Notification No. 62/2019–Central Tax to extend specified dates relating to compliance under the special procedure. Revises cut-off dates to 31 December 2019 and 01 January 2020, as applicable. Aligns timelines with revised compliance requirements.Effective Date: 01.01.2020Previous Notification: Notification No. 62/2019 – Central Tax dated 26.11.2019
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-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
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
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)
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
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-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 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
Extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2019 for registered persons whose principal place of business is in Jammu & Kashmir. The return may be filed up to 30 November 2019. The extension is introduced through an additional proviso.Effective Date: 31 October 2019Previous Notification: Notification No. 27/2019 – Central Tax dated 28 June 2019
Extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2019 for registered persons whose principal place of business is in Jammu & Kashmir. The return may be filed up to 30 November 2019. The extension is introduced through an additional proviso.Effective Date: 31 October 2019Previous Notification: Notification No. 27/2019 – Central Tax dated 28 June 2019
Extends the time limit for furnishing FORM GSTR-1 for the months July to September 2019. Applies to registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. The revised due date is notified as 15 November 2019.Effective Date: 11 August 2019Previous Notification: Notification No. 28/2019 – Central Tax dated 28 June 2019
Extends the time limit for furnishing FORM GSTR-1 for the months July to September 2019. Applies to registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. The revised due date is notified as 15 November 2019.Effective Date: 11 August 2019Previous Notification: Notification No. 28/2019 – Central Tax dated 28 June 2019
