The due date for furnishing FORM GSTR-3B for the months July to September 2019 is extended up to 30.11.2019. The benefit is available to registered persons whose principal place of business is in Jammu and Kashmir. The notification substitutes the fourth proviso in Notification No. 29/2019 – Central Tax.Effective Date: 20.11.2019Previous Notification:Notification No. 29/2019 – Central Tax dated 28.06.2019
The due date for furnishing FORM GSTR-3B for the months July to September 2019 is extended up to 30.11.2019. The benefit is available to registered persons whose principal place of business is in Jammu and Kashmir. The notification substitutes the fourth proviso in Notification No. 29/2019 – Central Tax.Effective Date: 20.11.2019Previous Notification:Notification No. 29/2019 – Central Tax dated 28.06.2019
The time limit for furnishing FORM GSTR-7 for the months July 2019 to October 2019 is extended up to 30.11.2019. The extension is applicable to registered persons required to deduct tax under section 51 whose principal place of business is in Jammu and Kashmir. The notification substitutes the third proviso in Notification No. 26/2019 – Central Tax.Effective Date: 10.11.2019Previous Notification:Notification No. 26/2019 – Central Tax dated 28.06.2019
The time limit for furnishing FORM GSTR-7 for the months July 2019 to October 2019 is extended up to 30.11.2019. The extension is applicable to registered persons required to deduct tax under section 51 whose principal place of business is in Jammu and Kashmir. The notification substitutes the third proviso in Notification No. 26/2019 – Central Tax.Effective Date: 10.11.2019Previous Notification:Notification No. 26/2019 – Central Tax dated 28.06.2019
Extends the due date for furnishing FORM GSTR-1 for the month of October 2019 till 30 November 2019. Applicable to registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. The extension is provided through insertion of a proviso.Effective Date: 11 November 2019Previous Notification: Notification No. 46/2019 – Central Tax dated 9 October 2019
Extends the due date for furnishing FORM GSTR-1 for the month of October 2019 till 30 November 2019. Applicable to registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. The extension is provided through insertion of a proviso.Effective Date: 11 November 2019Previous Notification: Notification No. 46/2019 – Central Tax dated 9 October 2019
Extends the due date for filing FORM GSTR-3B for the months July to September 2019. Applies to registered persons whose principal place of business is in Jammu & Kashmir. The revised deadline is 20 November 2019.Effective Date: 20 September 2019Previous Notification: Notification No. 29/2019 – Central Tax dated 28 June 2019
Extends the due date for filing FORM GSTR-3B for the months July to September 2019. Applies to registered persons whose principal place of business is in Jammu & Kashmir. The revised deadline is 20 November 2019.Effective Date: 20 September 2019Previous Notification: Notification No. 29/2019 – Central Tax dated 28 June 2019
Substitutes references to “State of Jammu and Kashmir” with “Union Territory of Jammu and Kashmir and Union Territory of Ladakh.” The amendment aligns jurisdictional entries with the reorganisation of the former state. Change is made in Table II of the principal notification.Effective Date: 31 October 2019Previous Notification: Notification No. 02/2017 – Central Tax dated 19 June 2017
Substitutes references to “State of Jammu and Kashmir” with “Union Territory of Jammu and Kashmir and Union Territory of Ladakh.” The amendment aligns jurisdictional entries with the reorganisation of the former state. Change is made in Table II of the principal notification.Effective Date: 31 October 2019Previous Notification: Notification No. 02/2017 – Central Tax dated 19 June 2017
Extends the due date for furnishing FORM GST CMP-08 for the quarter July to September 2019. The revised due date is notified specifically for payment of self-assessed tax by composition dealers. The amendment is made by inserting an additional proviso in the principal notification.Effective Date: 18 October 2019Previous Notification: Notification No. 21/2019 – Central Tax dated 23 April 2019
Extends the due date for furnishing FORM GST CMP-08 for the quarter July to September 2019. The revised due date is notified specifically for payment of self-assessed tax by composition dealers. The amendment is made by inserting an additional proviso in the principal notification.Effective Date: 18 October 2019Previous Notification: Notification No. 21/2019 – Central Tax dated 23 April 2019
Summary:Specifies that FORM GSTR-3B for each month from October 2019 to March 2020 shall be furnished by the 20th day of the succeeding month. Requires payment of tax liability within the same timeline.Effective Date: 09.10.2019
Summary:Specifies that FORM GSTR-3B for each month from October 2019 to March 2020 shall be furnished by the 20th day of the succeeding month. Requires payment of tax liability within the same timeline.Effective Date: 09.10.2019
Amends multiple provisions of CGST Rules, including clarification on suspension of registration and consequences on taxable supplies. Restricts availment of input tax credit to 20% of eligible credit reflected in uploaded invoices. Substitutes provisions relating to filing of GSTR-3B where GSTR-1/GSTR-2 timelines are extended. Introduces FORM GST DRC-01A for pre-SCN intimation of tax liability and amends refund and transition-related rules.Effective Date: 9 October 2019 (with specific provisions effective retrospectively or from notified dates)
Amends multiple provisions of CGST Rules, including clarification on suspension of registration and consequences on taxable supplies. Restricts availment of input tax credit to 20% of eligible credit reflected in uploaded invoices. Substitutes provisions relating to filing of GSTR-3B where GSTR-1/GSTR-2 timelines are extended. Introduces FORM GST DRC-01A for pre-SCN intimation of tax liability and amends refund and transition-related rules.Effective Date: 9 October 2019 (with specific provisions effective retrospectively or from notified dates)
Amends Notification No. 41/2019–Central Tax to extend timelines for waiver of late fee. Allows late fee waiver for delayed filing of GSTR-1, GSTR-3B and GSTR-7 for July and August 2019 for taxpayers in Jammu and Kashmir, subject to revised filing dates specified in the notification.Previous Notification: Notification No. 41/2019–Central Tax dated 31.08.2019Effective Date: 09.10.2019
Amends Notification No. 41/2019–Central Tax to extend timelines for waiver of late fee. Allows late fee waiver for delayed filing of GSTR-1, GSTR-3B and GSTR-7 for July and August 2019 for taxpayers in Jammu and Kashmir, subject to revised filing dates specified in the notification.Previous Notification: Notification No. 41/2019–Central Tax dated 31.08.2019Effective Date: 09.10.2019
Notifies registered persons having aggregate turnover not exceeding ₹2 crore as a special class of taxpayers. Provides an option to furnish annual return under section 44 for FY 2017-18 and FY 2018-19. Treats the annual return as deemed furnished on the due date if not filed earlier.Effective Date: 09.10.2019
Notifies registered persons having aggregate turnover not exceeding ₹2 crore as a special class of taxpayers. Provides an option to furnish annual return under section 44 for FY 2017-18 and FY 2018-19. Treats the annual return as deemed furnished on the due date if not filed earlier.Effective Date: 09.10.2019
