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
Notifies a special procedure under which registered persons are not required to furnish FORM ITC-04 for the period July 2017 to March 2019. Requires reporting of pending challans relating to goods sent to job workers and not received back as on 31.03.2019 in FORM ITC-04 for the quarter April–June 2019.Effective Date: 31.08.2019
Notifies a special procedure under which registered persons are not required to furnish FORM ITC-04 for the period July 2017 to March 2019. Requires reporting of pending challans relating to goods sent to job workers and not received back as on 31.03.2019 in FORM ITC-04 for the quarter April–June 2019.Effective Date: 31.08.2019
Extends the due date for filing FORM GSTR-3B for July 2019 up to 22.08.2019 for general taxpayers. Allows filing up to 20.09.2019 for registered persons having principal place of business in specified districts and in the State of Jammu and Kashmir. Inserts provisos in Notification No. 29/2019–Central Tax.Previous Notification: Notification No. 29/2019–Central Tax dated 28.06.2019Effective Date: 20.08.2019
Extends the due date for filing FORM GSTR-3B for July 2019 up to 22.08.2019 for general taxpayers. Allows filing up to 20.09.2019 for registered persons having principal place of business in specified districts and in the State of Jammu and Kashmir. Inserts provisos in Notification No. 29/2019–Central Tax.Previous Notification: Notification No. 29/2019–Central Tax dated 28.06.2019Effective Date: 20.08.2019
Further amends Notification No. 22/2019–Central Tax to defer the implementation of Rule 138E. Substitutes the effective date from 21.08.2019 to 21.11.2019 for restriction on e-way bill generation.Previous Notification: Notification No. 22/2019–Central Tax dated 23.04.2019Effective Date: 20.08.2019
Further amends Notification No. 22/2019–Central Tax to defer the implementation of Rule 138E. Substitutes the effective date from 21.08.2019 to 21.11.2019 for restriction on e-way bill generation.Previous Notification: Notification No. 22/2019–Central Tax dated 23.04.2019Effective Date: 20.08.2019
