This notification amends Notification No. 28/2019–Central Tax to extend the time limit for furnishing FORM GSTR-1 for each of the months July to September 2019 up to 15 November 2019. The benefit is available to registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. It is issued under section 37 read with section 168 of the CGST Act.Amendment:This notification amends notification No. 28/2019
This notification amends Notification No. 28/2019–Central Tax to extend the time limit for furnishing FORM GSTR-1 for each of the months July to September 2019 up to 15 November 2019. The benefit is available to registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. It is issued under section 37 read with section 168 of the CGST Act.Amendment:This notification amends notification No. 28/2019
This notification amends Notification No. 27/2019–Central Tax issued under section 148. It extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2019 up to 30 November 2019 for registered persons whose principal place of business is in Jammu & Kashmir. The relief was granted to ease compliance difficulties arising from reorganisation of the State.Amendment:This notification amends notification No. 27/2019
This notification amends Notification No. 27/2019–Central Tax issued under section 148. It extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2019 up to 30 November 2019 for registered persons whose principal place of business is in Jammu & Kashmir. The relief was granted to ease compliance difficulties arising from reorganisation of the State.Amendment:This notification amends notification No. 27/2019
Substitutes references to “State of Jammu and Kashmir” with “Union Territory of Jammu and Kashmir and Union Territory of Ladakh.” The amendment aligns jurisdictional entries with the reorganisation of the former state. Change is made in Table II of the principal notification.Effective Date: 31 October 2019Previous Notification: Notification No. 02/2017 – Central Tax dated 19 June 2017
Substitutes references to “State of Jammu and Kashmir” with “Union Territory of Jammu and Kashmir and Union Territory of Ladakh.” The amendment aligns jurisdictional entries with the reorganisation of the former state. Change is made in Table II of the principal notification.Effective Date: 31 October 2019Previous Notification: Notification No. 02/2017 – Central Tax dated 19 June 2017
This notification amends Notification No. 02/2017–Central Tax dated 19.06.2017. It substitutes the reference to the State of Jammu and Kashmir with Union Territory of Jammu & Kashmir and Union Territory of Ladakh in Table II. The amendment aligns GST jurisdiction provisions with the reorganisation of the State. It ensures proper allocation of Central Tax officers in the newly formed Union Territories.Amendment:This notification amends notification No. 2/2017
This notification amends Notification No. 02/2017–Central Tax dated 19.06.2017. It substitutes the reference to the State of Jammu and Kashmir with Union Territory of Jammu & Kashmir and Union Territory of Ladakh in Table II. The amendment aligns GST jurisdiction provisions with the reorganisation of the State. It ensures proper allocation of Central Tax officers in the newly formed Union Territories.Amendment:This notification amends notification No. 2/2017
Extends the due date for furnishing FORM GST CMP-08 for the quarter July to September 2019. The revised due date is notified specifically for payment of self-assessed tax by composition dealers. The amendment is made by inserting an additional proviso in the principal notification.Effective Date: 18 October 2019Previous Notification: Notification No. 21/2019 – Central Tax dated 23 April 2019
Extends the due date for furnishing FORM GST CMP-08 for the quarter July to September 2019. The revised due date is notified specifically for payment of self-assessed tax by composition dealers. The amendment is made by inserting an additional proviso in the principal notification.Effective Date: 18 October 2019Previous Notification: Notification No. 21/2019 – Central Tax dated 23 April 2019
This notification amends Notification No. 21/2019–Central Tax to extend the due date for furnishing FORM GST CMP-08 for the quarter July–September 2019 to 22 October 2019. It applies to taxpayers under the composition scheme. The notification provides retrospective relief and aligns quarterly compliance timelines.Amendment:This notification amends notification No. 21/2019
This notification amends Notification No. 21/2019–Central Tax to extend the due date for furnishing FORM GST CMP-08 for the quarter July–September 2019 to 22 October 2019. It applies to taxpayers under the composition scheme. The notification provides retrospective relief and aligns quarterly compliance timelines.Amendment:This notification amends notification No. 21/2019
This notification amends the CGST Rules, 2017 to rationalise the refund mechanism, especially for deemed exports and export of services. It allows either the recipient or supplier to claim refund in deemed export cases, subject to conditions. Amendments are also made in rules 89, 96A and relevant refund statements to align GST refunds with customs systems.Issued under: Section 164 of the CGST Act.Amendment:This notification amends notification No. 3/2017
This notification amends the CGST Rules, 2017 to rationalise the refund mechanism, especially for deemed exports and export of services. It allows either the recipient or supplier to claim refund in deemed export cases, subject to conditions. Amendments are also made in rules 89, 96A and relevant refund statements to align GST refunds with customs systems.Issued under: Section 164 of the CGST Act.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 8/2017–Central Tax to enhance the aggregate turnover limit for eligibility under the composition scheme from ₹75 lakh to ₹1 crore (and from ₹50 lakh to ₹75 lakh for special category States). The enhancement is issued under section 10(1) on the recommendations of the GST Council.
This notification amends Notification No. 8/2017–Central Tax to enhance the aggregate turnover limit for eligibility under the composition scheme from ₹75 lakh to ₹1 crore (and from ₹50 lakh to ₹75 lakh for special category States). The enhancement is issued under section 10(1) on the recommendations of the GST Council.
Summary:Specifies that FORM GSTR-3B for each month from October 2019 to March 2020 shall be furnished by the 20th day of the succeeding month. Requires payment of tax liability within the same timeline.Effective Date: 09.10.2019
Summary:Specifies that FORM GSTR-3B for each month from October 2019 to March 2020 shall be furnished by the 20th day of the succeeding month. Requires payment of tax liability within the same timeline.Effective Date: 09.10.2019
Amends multiple provisions of CGST Rules, including clarification on suspension of registration and consequences on taxable supplies. Restricts availment of input tax credit to 20% of eligible credit reflected in uploaded invoices. Substitutes provisions relating to filing of GSTR-3B where GSTR-1/GSTR-2 timelines are extended. Introduces FORM GST DRC-01A for pre-SCN intimation of tax liability and amends refund and transition-related rules.Effective Date: 9 October 2019 (with specific provisions effective retrospectively or from notified dates)
Amends multiple provisions of CGST Rules, including clarification on suspension of registration and consequences on taxable supplies. Restricts availment of input tax credit to 20% of eligible credit reflected in uploaded invoices. Substitutes provisions relating to filing of GSTR-3B where GSTR-1/GSTR-2 timelines are extended. Introduces FORM GST DRC-01A for pre-SCN intimation of tax liability and amends refund and transition-related rules.Effective Date: 9 October 2019 (with specific provisions effective retrospectively or from notified dates)
