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
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
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
Mandates Quick Response (QR) code on B2C invoices issued by registered persons having aggregate turnover exceeding ₹500 crore. Provides that invoices containing dynamic QR code with digital payment cross-reference shall be deemed compliant.Effective Date: 1 April 2020
Mandates Quick Response (QR) code on B2C invoices issued by registered persons having aggregate turnover exceeding ₹500 crore. Provides that invoices containing dynamic QR code with digital payment cross-reference shall be deemed compliant.Effective Date: 1 April 2020
Appoints 1 April 2020 as the date from which provisions relating to e-invoicing become effective. The notification operationalises rule 48(4) as introduced through earlier amendment rules.Effective Date: 1 April 2020Previous Notification: Notification No. 31/2019 – Central Tax dated 28 June 2019
Appoints 1 April 2020 as the date from which provisions relating to e-invoicing become effective. The notification operationalises rule 48(4) as introduced through earlier amendment rules.Effective Date: 1 April 2020Previous Notification: Notification No. 31/2019 – Central Tax dated 28 June 2019
Notifies registered persons having aggregate turnover exceeding ₹100 crore in a financial year as mandatory e-invoice taxpayers. Applies to supplies of goods or services or both made to registered persons. Invoices must be generated in accordance with rule 48(4).Effective Date: 1 April 2020
Notifies registered persons having aggregate turnover exceeding ₹100 crore in a financial year as mandatory e-invoice taxpayers. Applies to supplies of goods or services or both made to registered persons. Invoices must be generated in accordance with rule 48(4).Effective Date: 1 April 2020
Notifies ten designated GST portals for generation of Invoice Reference Number (IRN) for e-invoicing. These portals are managed by the Goods and Services Tax Network. Invoices prepared under rule 48(4) are required to be generated through the notified portals only.Effective Date: 1 January 2020
Notifies ten designated GST portals for generation of Invoice Reference Number (IRN) for e-invoicing. These portals are managed by the Goods and Services Tax Network. Invoices prepared under rule 48(4) are required to be generated through the notified portals only.Effective Date: 1 January 2020
Inserts sub-rules (4), (5) and (6) in Rule 48 of the CGST Rules to mandate preparation of invoices by notified classes of registered persons only after obtaining an Invoice Reference Number (IRN) from the common GST portal. Specifies that invoices not generated in the prescribed electronic manner shall not be treated as valid invoices. Exempts such notified persons from the applicability of sub-rules (1) and (2) of Rule 48 for e-invoices. �68-2019-CT-13.12.2019-Insertion of rule 48 (e-invoicing).pdf NoneEffective Date: Date of publication in the Official Gazette (13.12.2019)
Inserts sub-rules (4), (5) and (6) in Rule 48 of the CGST Rules to mandate preparation of invoices by notified classes of registered persons only after obtaining an Invoice Reference Number (IRN) from the common GST portal. Specifies that invoices not generated in the prescribed electronic manner shall not be treated as valid invoices. Exempts such notified persons from the applicability of sub-rules (1) and (2) of Rule 48 for e-invoices. �68-2019-CT-13.12.2019-Insertion of rule 48 (e-invoicing).pdf NoneEffective Date: Date of publication in the Official Gazette (13.12.2019)
Amends Notification No. 44/2019 – Central Tax to substitute the proviso relating to filing of GSTR-3B. Prescribes that registered persons having principal place of business in Jammu & Kashmir shall furnish GSTR-3B for October 2019 on or before 20.12.2019 through the common portal. Applies retrospectively from the specified effective date. �67-2019-CT-12.12.2019-Due date GSTR 3B.pdf NonePrevious Notification:Notification No. 44/2019 – Central Tax dated 09.10.2019Effective Date: 30.11.2019
Amends Notification No. 44/2019 – Central Tax to substitute the proviso relating to filing of GSTR-3B. Prescribes that registered persons having principal place of business in Jammu & Kashmir shall furnish GSTR-3B for October 2019 on or before 20.12.2019 through the common portal. Applies retrospectively from the specified effective date. �67-2019-CT-12.12.2019-Due date GSTR 3B.pdf NonePrevious Notification:Notification No. 44/2019 – Central Tax dated 09.10.2019Effective Date: 30.11.2019
