GST INDIA Biz — Notifications

S.No	Notification No.	Date	Subject	Actions
321	38/2019	Aug 31, 2019	Waiver of requirement to furnish FORM ITC-04 for s...	View Download
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
38/2019 Aug 31, 2019 Waiver of requirement to furnish FORM ITC-04 for s... 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 View Download
322	37/2019	Aug 21, 2019	Extension of due date for furnishing GSTR-3B for J...	View Download
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
37/2019 Aug 21, 2019 Extension of due date for furnishing GSTR-3B for J... 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 View Download
323	36/2019	Aug 20, 2019	Further deferment of effective date of Rule 138E r...	View Download
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
36/2019 Aug 20, 2019 Further deferment of effective date of Rule 138E r... 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 View Download
324	35/2019	Jul 29, 2019	Further extension of due date for filing FORM GST ...	View Download
Further extends the due date for furnishing FORM GST CMP-08 for the quarter April 2019 to June 2019. Substitutes the earlier due date of 31.07.2019 with 31.08.2019.Previous Notification: Notification No. 34/2019–Central Tax dated 18.07.2019Effective Date: 29.07.2019
35/2019 Jul 29, 2019 Further extension of due date for filing FORM GST ... Further extends the due date for furnishing FORM GST CMP-08 for the quarter April 2019 to June 2019. Substitutes the earlier due date of 31.07.2019 with 31.08.2019.Previous Notification: Notification No. 34/2019–Central Tax dated 18.07.2019Effective Date: 29.07.2019 View Download
325	14/2017 A	Jul 29, 2019	Correction in authority reference in Notification ...	View Download
The corrigendum substitutes the words “Central Board of Excise and Customs” with “the Government” in the English version of Notification No. 14/2017–Central Tax at the specified location.Effective Date: 1st July, 2017
14/2017 A Jul 29, 2019 Correction in authority reference in Notification ... The corrigendum substitutes the words “Central Board of Excise and Customs” with “the Government” in the English version of Notification No. 14/2017–Central Tax at the specified location.Effective Date: 1st July, 2017 View Download
326	02/2017 A	Jul 29, 2019	Correction in Notification No. 02/2017–Central T...	View Download
The corrigendum corrects the reference in the English version of Notification No. 02/2017–Central Tax. The words “Central Board of Excise and Customs” are replaced with “the Government” at the specified place in the notification.Effective Date: 19th June, 2017
02/2017 A Jul 29, 2019 Correction in Notification No. 02/2017–Central T... The corrigendum corrects the reference in the English version of Notification No. 02/2017–Central Tax. The words “Central Board of Excise and Customs” are replaced with “the Government” at the specified place in the notification.Effective Date: 19th June, 2017 View Download
327	34/2019	Jul 18, 2019	Extension of due date for filing FORM GST CMP-08 f...	View Download
Extends the due date for furnishing FORM GST CMP-08 for the quarter April 2019 to June 2019. Prescribes 31.07.2019 as the revised due date for filing the statement.Previous Notification: Notification No. 21/2019–Central Tax dated 23.04.2019Effective Date: 18.07.2019
34/2019 Jul 18, 2019 Extension of due date for filing FORM GST CMP-08 f... Extends the due date for furnishing FORM GST CMP-08 for the quarter April 2019 to June 2019. Prescribes 31.07.2019 as the revised due date for filing the statement.Previous Notification: Notification No. 21/2019–Central Tax dated 23.04.2019Effective Date: 18.07.2019 View Download
328	32/2019	Jun 28, 2019	Extension of due date for furnishing FORM GST ITC-...	View Download
Extends the time limit for furnishing FORM GST ITC-04 in respect of goods sent to or received from job workers. Covers the period from July 2017 to June 2019. Prescribes a consolidated due date of 31.08.2019.Previous Notification: Notification No. 15/2019–Central Tax dated 28.03.2019Effective Date: 28.06.2019
32/2019 Jun 28, 2019 Extension of due date for furnishing FORM GST ITC-... Extends the time limit for furnishing FORM GST ITC-04 in respect of goods sent to or received from job workers. Covers the period from July 2017 to June 2019. Prescribes a consolidated due date of 31.08.2019.Previous Notification: Notification No. 15/2019–Central Tax dated 28.03.2019Effective Date: 28.06.2019 View Download
329	31/2019	Jun 28, 2019	Fourth amendment to CGST Rules covering bank detai...	View Download
Introduces Rule 10A requiring furnishing of bank account details after registration. Inserts provisions relating to Kerala Flood Cess valuation and refund to duty-free retail outlets at airports. Amends rules and forms relating to refunds, anti-profiteering proceedings, electronic cash ledger and e-way bill validity.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 28.06.2019 / 01.07.2019 (as specified rule-wise)
31/2019 Jun 28, 2019 Fourth amendment to CGST Rules covering bank detai... Introduces Rule 10A requiring furnishing of bank account details after registration. Inserts provisions relating to Kerala Flood Cess valuation and refund to duty-free retail outlets at airports. Amends rules and forms relating to refunds, anti-profiteering proceedings, electronic cash ledger and e-way bill validity.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 28.06.2019 / 01.07.2019 (as specified rule-wise) View Download
330	30/2019	Jun 28, 2019	Exemption from furnishing GSTR-9 and GSTR-9C for O...	View Download
Exempts persons supplying online information and database access or retrieval services from outside India from filing annual return in FORM GSTR-9. Also exempts such persons from furnishing reconciliation statement in FORM GSTR-9C.Effective Date: 28.06.2019
30/2019 Jun 28, 2019 Exemption from furnishing GSTR-9 and GSTR-9C for O... Exempts persons supplying online information and database access or retrieval services from outside India from filing annual return in FORM GSTR-9. Also exempts such persons from furnishing reconciliation statement in FORM GSTR-9C.Effective Date: 28.06.2019 View Download

Total: 507 notifications