Exempts persons exclusively engaged in supply of goods from obtaining GST registration where aggregate turnover does not exceed ₹40 lakh. Excludes persons liable for compulsory registration, suppliers of specified goods such as ice cream, pan masala and tobacco, and suppliers in specified special category States. Also excludes persons opting for voluntary registration or continuation of registration.Effective Date: 01.04.2019
Exempts persons exclusively engaged in supply of goods from obtaining GST registration where aggregate turnover does not exceed ₹40 lakh. Excludes persons liable for compulsory registration, suppliers of specified goods such as ice cream, pan masala and tobacco, and suppliers in specified special category States. Also excludes persons opting for voluntary registration or continuation of registration.Effective Date: 01.04.2019
Prescribes 22.02.2019 as the due date for filing GSTR-3B for January 2019 for general taxpayers. Allows extended filing up to 28.02.2019 for registered persons having principal place of business in Jammu and Kashmir. Inserts additional provisos in the existing notification.Previous Notification: Notification No. 34/2018–Central Tax dated 10.08.2018Effective Date: 20.02.2019
Prescribes 22.02.2019 as the due date for filing GSTR-3B for January 2019 for general taxpayers. Allows extended filing up to 28.02.2019 for registered persons having principal place of business in Jammu and Kashmir. Inserts additional provisos in the existing notification.Previous Notification: Notification No. 34/2018–Central Tax dated 10.08.2018Effective Date: 20.02.2019
Extends the due date for furnishing FORM GSTR-7 for the month of January 2019 to 28.02.2019. Applies to deductors required to file returns under section 51 of the CGST Act. Provides uniform extension across all States.Effective Date: 08.02.2019
Extends the due date for furnishing FORM GSTR-7 for the month of January 2019 to 28.02.2019. Applies to deductors required to file returns under section 51 of the CGST Act. Provides uniform extension across all States.Effective Date: 08.02.2019
Substitutes the reference to section 8(2)(b) to additionally include section 17 and section 18 of the CGST Act. Corrects the legal references contained in the original notification issued on 29.01.2019. Ensures proper application of provisions of the CGST Amendment Act, 2018.Previous Notification: Notification No. 02/2019–Central Tax dated 29.01.2019Effective Date: 05.02.2019
Substitutes the reference to section 8(2)(b) to additionally include section 17 and section 18 of the CGST Act. Corrects the legal references contained in the original notification issued on 29.01.2019. Ensures proper application of provisions of the CGST Amendment Act, 2018.Previous Notification: Notification No. 02/2019–Central Tax dated 29.01.2019Effective Date: 05.02.2019
Extends the due date for filing FORM GSTR-7 from 31.01.2019 to 28.02.2019. Applies to registered persons required to deduct tax at source. Revises the timeline specified in the earlier notification.Previous Notification: Notification No. 66/2018–Central Tax dated 29.11.2018Effective Date: 31.01.2019
Extends the due date for filing FORM GSTR-7 from 31.01.2019 to 28.02.2019. Applies to registered persons required to deduct tax at source. Revises the timeline specified in the earlier notification.Previous Notification: Notification No. 66/2018–Central Tax dated 29.11.2018Effective Date: 31.01.2019
Replaces the constitutional reference for exemption threshold determination with reference to section 22(1) of the CGST Act. Aligns exemption provisions with amended statutory framework. Removes earlier linkage to Article 279A for specified States.Previous Notification: Notification No. 65/2017–Central Tax dated 15.11.2017Effective Date: 01.02.2019
Replaces the constitutional reference for exemption threshold determination with reference to section 22(1) of the CGST Act. Aligns exemption provisions with amended statutory framework. Removes earlier linkage to Article 279A for specified States.Previous Notification: Notification No. 65/2017–Central Tax dated 15.11.2017Effective Date: 01.02.2019
Substitutes the earlier composition tax calculation method with rates specified under rule 7 of CGST Rules, 2017. Aligns notification provisions with amended composition levy rules. Applies uniformly to eligible suppliers under the composition scheme.Previous Notification: Notification No. 8/2017–Central Tax dated 27.06.2017Effective Date: 01.02.2019
Substitutes the earlier composition tax calculation method with rates specified under rule 7 of CGST Rules, 2017. Aligns notification provisions with amended composition levy rules. Applies uniformly to eligible suppliers under the composition scheme.Previous Notification: Notification No. 8/2017–Central Tax dated 27.06.2017Effective Date: 01.02.2019
Includes Joint Commissioner of Central Tax (Appeals) as an authorized officer. Expands references to include Joint Commissioners alongside Additional Commissioners. Revises eligibility of officers for appellate functions under CGST and IGST Acts.Previous Notification: Notification No. 2/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
Includes Joint Commissioner of Central Tax (Appeals) as an authorized officer. Expands references to include Joint Commissioners alongside Additional Commissioners. Revises eligibility of officers for appellate functions under CGST and IGST Acts.Previous Notification: Notification No. 2/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
Introduces extensive amendments to CGST Rules covering registration, composition levy, suspension of registration, transfer of input tax credit, refunds, appeals, and GST practitioner provisions. Inserts new rules for suspension of registration and ITC transfer for separate registrations. Updates multiple GST forms and procedural requirements.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
Introduces extensive amendments to CGST Rules covering registration, composition levy, suspension of registration, transfer of input tax credit, refunds, appeals, and GST practitioner provisions. Inserts new rules for suspension of registration and ITC transfer for separate registrations. Updates multiple GST forms and procedural requirements.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
Appoints 01.02.2019 as the date for bringing into force provisions of the CGST (Amendment) Act, 2018, except specified sections and clauses. Excludes certain provisions relating to valuation, credit, and transitional matters. Enables phased implementation of the Amendment Act.Effective Date: 01.02.2019
Appoints 01.02.2019 as the date for bringing into force provisions of the CGST (Amendment) Act, 2018, except specified sections and clauses. Excludes certain provisions relating to valuation, credit, and transitional matters. Enables phased implementation of the Amendment Act.Effective Date: 01.02.2019
