Issued under section 168 of the CGST Act, this notification amends Notification No. 44/2019 – Central Tax to prescribe state-wise staggered due dates for filing FORM GSTR-3B for the months of January 2020, February 2020 and March 2020. The benefit applies to taxpayers having aggregate turnover up to ₹5 crore, thereby easing compliance through staggered filing timelines.Amendment:This notification amends notification No. 44/2019
Issued under section 168 of the CGST Act, this notification amends Notification No. 44/2019 – Central Tax to prescribe state-wise staggered due dates for filing FORM GSTR-3B for the months of January 2020, February 2020 and March 2020. The benefit applies to taxpayers having aggregate turnover up to ₹5 crore, thereby easing compliance through staggered filing timelines.Amendment:This notification amends notification No. 44/2019
This notification, issued under section 44 of the CGST Act read with rule 80, extends the due date for filing the Annual Return for the period 01 July 2017 to 31 March 2018. The extension is provided in a staggered manner based on States and Union Territories, with revised due dates of 05 February 2020 and 07 February 2020. The measure aims to facilitate smooth completion of legacy GST compliances.
This notification, issued under section 44 of the CGST Act read with rule 80, extends the due date for filing the Annual Return for the period 01 July 2017 to 31 March 2018. The extension is provided in a staggered manner based on States and Union Territories, with revised due dates of 05 February 2020 and 07 February 2020. The measure aims to facilitate smooth completion of legacy GST compliances.
Authorises specified officers as Revisional Authorities under section 108 of the CGST Act, 2017. Allocates revisional powers based on the rank of the original adjudicating authority. Establishes administrative hierarchy for revision of orders.Effective Date: 13.01.2020
Authorises specified officers as Revisional Authorities under section 108 of the CGST Act, 2017. Allocates revisional powers based on the rank of the original adjudicating authority. Establishes administrative hierarchy for revision of orders.Effective Date: 13.01.2020
This notification authorises Principal Commissioners/Commissioners of Central Tax to revise orders passed by Additional or Joint Commissioners, and Additional or Joint Commissioners to revise orders passed by Deputy/Assistant Commissioners or Superintendents. The authorisation is made under section 108 of the CGST Act, thereby operationalising the revisional mechanism under GST.
This notification authorises Principal Commissioners/Commissioners of Central Tax to revise orders passed by Additional or Joint Commissioners, and Additional or Joint Commissioners to revise orders passed by Deputy/Assistant Commissioners or Superintendents. The authorisation is made under section 108 of the CGST Act, thereby operationalising the revisional mechanism under GST.
Amends Notification No. 4/2018–Central Tax to extend the last date for filing FORM GSTR-1 for specified tax periods. Substitutes the earlier due date with 17 January 2020. Provides additional time for compliance without altering substantive requirements.Effective Date: 10.01.2020Previous Notification: Notification No. 4/2018 – Central Tax dated 23.01.2018
Amends Notification No. 4/2018–Central Tax to extend the last date for filing FORM GSTR-1 for specified tax periods. Substitutes the earlier due date with 17 January 2020. Provides additional time for compliance without altering substantive requirements.Effective Date: 10.01.2020Previous Notification: Notification No. 4/2018 – Central Tax dated 23.01.2018
This notification, issued under section 128 of the CGST Act, amends Notification No. 4/2018 – Central Tax by extending the cut-off date for waiver of late fee for delayed filing of FORM GSTR-1 from 10 January 2020 to 17 January 2020. The extension enables taxpayers to avail late fee relief for pending returns.Amendment:This notification amends notification No. 4/2018
This notification, issued under section 128 of the CGST Act, amends Notification No. 4/2018 – Central Tax by extending the cut-off date for waiver of late fee for delayed filing of FORM GSTR-1 from 10 January 2020 to 17 January 2020. The extension enables taxpayers to avail late fee relief for pending returns.Amendment:This notification amends notification No. 4/2018
Amends Notification No. 62/2019–Central Tax to extend specified dates relating to compliance under the special procedure. Revises cut-off dates to 31 December 2019 and 01 January 2020, as applicable. Aligns timelines with revised compliance requirements.Effective Date: 01.01.2020Previous Notification: Notification No. 62/2019 – Central Tax dated 26.11.2019
Amends Notification No. 62/2019–Central Tax to extend specified dates relating to compliance under the special procedure. Revises cut-off dates to 31 December 2019 and 01 January 2020, as applicable. Aligns timelines with revised compliance requirements.Effective Date: 01.01.2020Previous Notification: Notification No. 62/2019 – Central Tax dated 26.11.2019
Amends multiple provisions of the CGST Rules, 2017 including extension of timelines under rule 117 for transitional credit. Substitutes and modifies formats of registration and notice forms. Introduces changes relating to system-generated notices and invoice-related provisions.Effective Date: 01.01.2020 (specific amendments effective from dates mentioned in the notification)
Amends multiple provisions of the CGST Rules, 2017 including extension of timelines under rule 117 for transitional credit. Substitutes and modifies formats of registration and notice forms. Introduces changes relating to system-generated notices and invoice-related provisions.Effective Date: 01.01.2020 (specific amendments effective from dates mentioned in the notification)
Appoints 01 January 2020 as the date on which specified provisions of sections 92 to 112 of the Finance (No. 2) Act, 2019 come into force. Certain sections are expressly excluded from enforcement through this notification. The notification operationalises legislative amendments impacting the CGST framework.Effective Date: 01.01.2020
Appoints 01 January 2020 as the date on which specified provisions of sections 92 to 112 of the Finance (No. 2) Act, 2019 come into force. Certain sections are expressly excluded from enforcement through this notification. The notification operationalises legislative amendments impacting the CGST framework.Effective Date: 01.01.2020
This notification appoints 1 January 2020 as the date on which section 114 of the Finance (No. 2) Act, 2019 comes into force. The said section amends provisions of the Integrated Goods and Services Tax Act, 2017. The notification is issued under section 1(2) of the Finance (No. 2) Act, 2019 to operationalise the legislative amendment.
This notification appoints 1 January 2020 as the date on which section 114 of the Finance (No. 2) Act, 2019 comes into force. The said section amends provisions of the Integrated Goods and Services Tax Act, 2017. The notification is issued under section 1(2) of the Finance (No. 2) Act, 2019 to operationalise the legislative amendment.
