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
Extends the due date for furnishing FORM GSTR-1 on a monthly basis for registered persons having aggregate turnover exceeding ₹1.5 crore. Applies for each of the months from October 2019 to March 2020, with filing by the 11th day of the succeeding month.Effective Date: 09.10.2019
Extends the due date for furnishing FORM GSTR-1 on a monthly basis for registered persons having aggregate turnover exceeding ₹1.5 crore. Applies for each of the months from October 2019 to March 2020, with filing by the 11th day of the succeeding month.Effective Date: 09.10.2019
Notifies registered persons with aggregate turnover up to ₹1.5 crore to file FORM GSTR-1 on a quarterly basis. Prescribes due dates for the quarters October–December 2019 and January–March 2020.Effective Date: 09.10.2019
Notifies registered persons with aggregate turnover up to ₹1.5 crore to file FORM GSTR-1 on a quarterly basis. Prescribes due dates for the quarters October–December 2019 and January–March 2020.Effective Date: 09.10.2019
Amends Notification No. 14/2019–Central Tax by inserting aerated water under tariff item 2202 10 10 in the table. Extends composition levy eligibility conditions to cover the specified item.Previous Notification: Notification No. 14/2019–Central Tax dated 07.03.2019Effective Date: 01.10.2019
Amends Notification No. 14/2019–Central Tax by inserting aerated water under tariff item 2202 10 10 in the table. Extends composition levy eligibility conditions to cover the specified item.Previous Notification: Notification No. 14/2019–Central Tax dated 07.03.2019Effective Date: 01.10.2019
Appoints 24.09.2019 as the date on which rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 shall come into force. Operationalises selected provisions of Notification No. 31/2019–Central Tax.Previous Notification: Notification No. 31/2019–Central Tax dated 28.06.2019Effective Date: 24.09.2019
Appoints 24.09.2019 as the date on which rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 shall come into force. Operationalises selected provisions of Notification No. 31/2019–Central Tax.Previous Notification: Notification No. 31/2019–Central Tax dated 28.06.2019Effective Date: 24.09.2019
Waives late fee payable under section 47 for delayed filing of FORM GSTR-1 and FORM GSTR-6 for July 2019. Applies to registered persons and Input Service Distributors located in specified districts and in Jammu and Kashmir, subject to filing by 20.09.2019.Effective Date: 31.08.2019
Waives late fee payable under section 47 for delayed filing of FORM GSTR-1 and FORM GSTR-6 for July 2019. Applies to registered persons and Input Service Distributors located in specified districts and in Jammu and Kashmir, subject to filing by 20.09.2019.Effective Date: 31.08.2019
Extends the due date for filing FORM GSTR-7 for July 2019 up to 20.09.2019 for deductors located in specified districts of certain States and in Jammu and Kashmir. Inserts provisos in Notification No. 26/2019–Central Tax to provide relief to affected areas.Previous Notification: Notification No. 26/2019–Central Tax dated 28.06.2019Effective Date: 31.08.2019
Extends the due date for filing FORM GSTR-7 for July 2019 up to 20.09.2019 for deductors located in specified districts of certain States and in Jammu and Kashmir. Inserts provisos in Notification No. 26/2019–Central Tax to provide relief to affected areas.Previous Notification: Notification No. 26/2019–Central Tax dated 28.06.2019Effective Date: 31.08.2019
Appoints 01.09.2019 as the date on which the provisions of section 103 of the Finance (No. 2) Act, 2019 shall come into force. Enables implementation of the said provision from the notified date.Effective Date: 01.09.2019
Appoints 01.09.2019 as the date on which the provisions of section 103 of the Finance (No. 2) Act, 2019 shall come into force. Enables implementation of the said provision from the notified date.Effective Date: 01.09.2019
