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
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
This notification amends Notification No. 29/2019–CT to extend the due date for furnishing FORM GSTR-3B for July 2019 up to 20 September 2019 for registered persons in specified flood-affected districts and in the State of Jammu & Kashmir. It provides targeted compliance relief in affected regions.Issued for amendment of: Notification No. 29/2019–Central Tax dated 28.06.2019.
This notification amends Notification No. 29/2019–CT to extend the due date for furnishing FORM GSTR-3B for July 2019 up to 20 September 2019 for registered persons in specified flood-affected districts and in the State of Jammu & Kashmir. It provides targeted compliance relief in affected regions.Issued for amendment of: Notification No. 29/2019–Central Tax dated 28.06.2019.
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
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
This notification amends Notification No. 22/2019–CT by extending the date for applicability of rule 138E (blocking of e-way bill generation for non-filers) from 21 August 2019 to 21 November 2019. The extension provides relief to taxpayers who had defaulted in filing returns.Issued for amendment of: Notification No. 22/2019–Central Tax dated 23.04.2019.Amendment:Yes it has been amended through notification 78/2019
This notification amends Notification No. 22/2019–CT by extending the date for applicability of rule 138E (blocking of e-way bill generation for non-filers) from 21 August 2019 to 21 November 2019. The extension provides relief to taxpayers who had defaulted in filing returns.Issued for amendment of: Notification No. 22/2019–Central Tax dated 23.04.2019.Amendment:Yes it has been amended through notification 78/2019
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt supply of electrically operated vehicles meant to carry more than twelve passengers when supplied to a local authority. It also defines “electrically operated vehicle” for clarity. The amendment encourages adoption of electric public transport.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt supply of electrically operated vehicles meant to carry more than twelve passengers when supplied to a local authority. It also defines “electrically operated vehicle” for clarity. The amendment encourages adoption of electric public transport.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting entries to levy IGST at 5% on electrically operated vehicles, including two- and three-wheelers, and on chargers or charging stations for electric vehicles. It also omits an overlapping 12% entry and modifies an 18% entry to exclude EV chargers. The amendment promotes electric mobility.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting entries to levy IGST at 5% on electrically operated vehicles, including two- and three-wheelers, and on chargers or charging stations for electric vehicles. It also omits an overlapping 12% entry and modifies an 18% entry to exclude EV chargers. The amendment promotes electric mobility.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
A new clause is inserted under S. No. 22 of Notification No. 12/2017 to exempt services of hiring of electrically operated vehicles meant to carry more than 12 passengers when supplied to a local authority. This exemption supports clean public transport initiatives.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
A new clause is inserted under S. No. 22 of Notification No. 12/2017 to exempt services of hiring of electrically operated vehicles meant to carry more than 12 passengers when supplied to a local authority. This exemption supports clean public transport initiatives.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 01/2017 to tax electrically operated vehicles and EV chargers/charging stations at 2.5% CGST. Corresponding omissions and clarifications are made in higher-rate schedules to avoid overlap. The amendment promotes adoption of electric mobility.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification amends Notification No. 01/2017 to tax electrically operated vehicles and EV chargers/charging stations at 2.5% CGST. Corresponding omissions and clarifications are made in higher-rate schedules to avoid overlap. The amendment promotes adoption of electric mobility.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
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
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
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
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
