Extends the due date for furnishing FORM GSTR-3B for March 2019 up to 23.04.2019. Inserts an additional proviso in the existing notification governing GSTR-3B due dates. Applies uniformly to all registered persons filing the return for the said month.Previous Notification: Notification No. 34/2018–Central Tax dated 10.08.2018Effective Date: 20.04.2019
Extends the due date for furnishing FORM GSTR-3B for March 2019 up to 23.04.2019. Inserts an additional proviso in the existing notification governing GSTR-3B due dates. Applies uniformly to all registered persons filing the return for the said month.Previous Notification: Notification No. 34/2018–Central Tax dated 10.08.2018Effective Date: 20.04.2019
Extends the due date for furnishing FORM GSTR-7 by registered persons required to deduct tax at source. Applies to the return for the month of March 2019. Prescribes 12.04.2019 as the revised due date.Effective Date: 10.04.2019
Extends the due date for furnishing FORM GSTR-7 by registered persons required to deduct tax at source. Applies to the return for the month of March 2019. Prescribes 12.04.2019 as the revised due date.Effective Date: 10.04.2019
Extends the due date for furnishing FORM GSTR-1 for the month of March 2019. Allows filing up to 13.04.2019 through the common portal. Inserts an additional proviso in the existing notification governing GSTR-1 due dates.Previous Notification: Notification No. 44/2018–Central Tax dated 10.09.2018Effective Date: 10.04.2019
Extends the due date for furnishing FORM GSTR-1 for the month of March 2019. Allows filing up to 13.04.2019 through the common portal. Inserts an additional proviso in the existing notification governing GSTR-1 due dates.Previous Notification: Notification No. 44/2018–Central Tax dated 10.09.2018Effective Date: 10.04.2019
Amends CGST Rules to prescribe revised methodology for input tax credit reversal in real estate projects. Introduces Rule 88A for order of utilisation of ITC. Substitutes multiple forms relating to assessment, demand, recovery and rectification proceedings.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 29.03.2019 / 01.04.2019 (as specified rule-wise)
Amends CGST Rules to prescribe revised methodology for input tax credit reversal in real estate projects. Introduces Rule 88A for order of utilisation of ITC. Substitutes multiple forms relating to assessment, demand, recovery and rectification proceedings.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 29.03.2019 / 01.04.2019 (as specified rule-wise)
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 March 2019. Supersedes the earlier notification prescribing the due date for the same period.Previous Notification: Notification No. 78/2018–Central Tax dated 31.12.2018Effective Date: 28.03.2019
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 March 2019. Supersedes the earlier notification prescribing the due date for the same period.Previous Notification: Notification No. 78/2018–Central Tax dated 31.12.2018Effective Date: 28.03.2019
Allows eligible registered persons with aggregate turnover up to ₹1.5 crore to opt for composition levy. Prescribes a reduced threshold of ₹75 lakh for specified special category States. Excludes manufacturers of ice cream, pan masala and tobacco from the scheme.Effective Date: 01.04.2019
Allows eligible registered persons with aggregate turnover up to ₹1.5 crore to opt for composition levy. Prescribes a reduced threshold of ₹75 lakh for specified special category States. Excludes manufacturers of ice cream, pan masala and tobacco from the scheme.Effective Date: 01.04.2019
Specifies that FORM GSTR-3B for each of the months from April 2019 to June 2019 shall be furnished by the 20th day of the succeeding month. Requires discharge of tax liability by debiting electronic cash or credit ledger within the prescribed time.Effective Date: 07.03.2019
Specifies that FORM GSTR-3B for each of the months from April 2019 to June 2019 shall be furnished by the 20th day of the succeeding month. Requires discharge of tax liability by debiting electronic cash or credit ledger within the prescribed time.Effective Date: 07.03.2019
Extends the due date for furnishing FORM GSTR-1 on a monthly basis for registered persons having aggregate turnover above ₹1.5 crore. Applies for each of the months from April 2019 to June 2019. Prescribes filing by the 11th day of the succeeding month.Effective Date: 07.03.2019
Extends the due date for furnishing FORM GSTR-1 on a monthly basis for registered persons having aggregate turnover above ₹1.5 crore. Applies for each of the months from April 2019 to June 2019. Prescribes filing by the 11th day of the succeeding month.Effective Date: 07.03.2019
Notifies registered persons with aggregate turnover up to ₹1.5 crore to follow a special procedure for furnishing outward supply details. Prescribes quarterly filing of FORM GSTR-1 for the period April to June 2019. Specifies 31.07.2019 as the due date for the said quarter.Effective Date: 07.03.2019
Notifies registered persons with aggregate turnover up to ₹1.5 crore to follow a special procedure for furnishing outward supply details. Prescribes quarterly filing of FORM GSTR-1 for the period April to June 2019. Specifies 31.07.2019 as the due date for the said quarter.Effective Date: 07.03.2019
