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
Amends Notification No. 29/2019 – Central Tax by substituting the fourth proviso to allow registered persons in Jammu & Kashmir to file GSTR-3B for the period July to September 2019 on or before 20.12.2019 through the common portal. Operates retrospectively from the notified effective date. �66-2019Notification No. 29/2019 – Central Tax dated 28.06.2019Effective Date: 30.11.2019
Amends Notification No. 29/2019 – Central Tax by substituting the fourth proviso to allow registered persons in Jammu & Kashmir to file GSTR-3B for the period July to September 2019 on or before 20.12.2019 through the common portal. Operates retrospectively from the notified effective date. �66-2019Notification No. 29/2019 – Central Tax dated 28.06.2019Effective Date: 30.11.2019
The due date for furnishing FORM GSTR-7 for the months July 2019 to October 2019 is extended up to 20.12.2019. The extension is applicable to registered persons required to deduct tax at source under section 51 whose principal place of business is in Jammu and Kashmir. The third proviso in Notification No. 26/2019 – Central Tax is substituted accordingly.Effective Date: 30.11.2019Previous Notification:Notification No. 26/2019 – Central Tax dated 28.06.2019Notification No. 59/2019 – Central Tax dated 26.11.2019
The due date for furnishing FORM GSTR-7 for the months July 2019 to October 2019 is extended up to 20.12.2019. The extension is applicable to registered persons required to deduct tax at source under section 51 whose principal place of business is in Jammu and Kashmir. The third proviso in Notification No. 26/2019 – Central Tax is substituted accordingly.Effective Date: 30.11.2019Previous Notification:Notification No. 26/2019 – Central Tax dated 28.06.2019Notification No. 59/2019 – Central Tax dated 26.11.2019
The time limit for furnishing details of outward supplies in FORM GSTR-1 for October 2019 is extended up to 20.12.2019. The extension applies to registered persons having aggregate turnover exceeding ₹1.5 crore whose principal place of business is in Jammu and Kashmir. The proviso to Notification No. 46/2019 – Central Tax is substituted to give effect to this extension.Effective Date: 30.11.2019Previous Notification:Notification No. 46/2019 – Central Tax dated 09.10.2019Notification No. 58/2019 – Central Tax dated 26.11.2019
The time limit for furnishing details of outward supplies in FORM GSTR-1 for October 2019 is extended up to 20.12.2019. The extension applies to registered persons having aggregate turnover exceeding ₹1.5 crore whose principal place of business is in Jammu and Kashmir. The proviso to Notification No. 46/2019 – Central Tax is substituted to give effect to this extension.Effective Date: 30.11.2019Previous Notification:Notification No. 46/2019 – Central Tax dated 09.10.2019Notification No. 58/2019 – Central Tax dated 26.11.2019
The due date for filing FORM GSTR-1 for the months July 2019 to September 2019 is extended up to 20.12.2019. The extension applies to registered persons having aggregate turnover exceeding ₹1.5 crore whose principal place of business is in Jammu and Kashmir. The proviso in Notification No. 28/2019 – Central Tax is substituted accordingly.Effective Date: 30.11.2019Previous Notification:Notification No. 28/2019 – Central Tax dated 28.06.2019
The due date for filing FORM GSTR-1 for the months July 2019 to September 2019 is extended up to 20.12.2019. The extension applies to registered persons having aggregate turnover exceeding ₹1.5 crore whose principal place of business is in Jammu and Kashmir. The proviso in Notification No. 28/2019 – Central Tax is substituted accordingly.Effective Date: 30.11.2019Previous Notification:Notification No. 28/2019 – Central Tax dated 28.06.2019
A special procedure is notified for registered persons whose place of business shifted from the erstwhile State of Jammu and Kashmir to the Union Territories of Jammu and Kashmir or Ladakh. Separate tax periods are prescribed for October and November 2019. Provisions are laid down for payment of applicable tax, transfer of input tax credit between GSTINs, and treatment of electronic credit ledger balances.Effective Date: 31.10.2019
A special procedure is notified for registered persons whose place of business shifted from the erstwhile State of Jammu and Kashmir to the Union Territories of Jammu and Kashmir or Ladakh. Separate tax periods are prescribed for October and November 2019. Provisions are laid down for payment of applicable tax, transfer of input tax credit between GSTINs, and treatment of electronic credit ledger balances.Effective Date: 31.10.2019
The time limit for furnishing FORM GSTR-3B for the month of October 2019 is extended up to 30.11.2019. The extension applies to registered persons whose principal place of business is in Jammu and Kashmir. A proviso is inserted in Notification No. 44/2019 – Central Tax to give effect to this extension.Effective Date: 20.11.2019Previous Notification:Notification No. 44/2019 – Central Tax dated 09.10.2019
The time limit for furnishing FORM GSTR-3B for the month of October 2019 is extended up to 30.11.2019. The extension applies to registered persons whose principal place of business is in Jammu and Kashmir. A proviso is inserted in Notification No. 44/2019 – Central Tax to give effect to this extension.Effective Date: 20.11.2019Previous Notification:Notification No. 44/2019 – Central Tax dated 09.10.2019
