This notification specifies retail outlets located in the departure area of international airports, beyond immigration counters, as a class of persons entitled to claim refund of IGST paid on inward supplies of goods sold tax-free to outgoing international tourists. It also defines “outgoing international tourist” for this purpose and prescribes compliance with Rule 95A of the CGST Rules.Issued for earlier notification?No — this is a standalone refund entitlement notification.
This notification specifies retail outlets located in the departure area of international airports, beyond immigration counters, as a class of persons entitled to claim refund of IGST paid on inward supplies of goods sold tax-free to outgoing international tourists. It also defines “outgoing international tourist” for this purpose and prescribes compliance with Rule 95A of the CGST Rules.Issued for earlier notification?No — this is a standalone refund entitlement notification.
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 June 2019. Prescribes a consolidated due date of 31.08.2019.Previous Notification: Notification No. 15/2019–Central Tax dated 28.03.2019Effective Date: 28.06.2019
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 June 2019. Prescribes a consolidated due date of 31.08.2019.Previous Notification: Notification No. 15/2019–Central Tax dated 28.03.2019Effective Date: 28.06.2019
Introduces Rule 10A requiring furnishing of bank account details after registration. Inserts provisions relating to Kerala Flood Cess valuation and refund to duty-free retail outlets at airports. Amends rules and forms relating to refunds, anti-profiteering proceedings, electronic cash ledger and e-way bill validity.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 28.06.2019 / 01.07.2019 (as specified rule-wise)
Introduces Rule 10A requiring furnishing of bank account details after registration. Inserts provisions relating to Kerala Flood Cess valuation and refund to duty-free retail outlets at airports. Amends rules and forms relating to refunds, anti-profiteering proceedings, electronic cash ledger and e-way bill validity.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 28.06.2019 / 01.07.2019 (as specified rule-wise)
Exempts persons supplying online information and database access or retrieval services from outside India from filing annual return in FORM GSTR-9. Also exempts such persons from furnishing reconciliation statement in FORM GSTR-9C.Effective Date: 28.06.2019
Exempts persons supplying online information and database access or retrieval services from outside India from filing annual return in FORM GSTR-9. Also exempts such persons from furnishing reconciliation statement in FORM GSTR-9C.Effective Date: 28.06.2019
Specifies that FORM GSTR-3B for each of the months from July 2019 to September 2019 shall be furnished by the 20th day of the succeeding month. Mandates payment of tax liability through electronic cash or credit ledger within the prescribed due date.Effective Date: 28.06.2019
Specifies that FORM GSTR-3B for each of the months from July 2019 to September 2019 shall be furnished by the 20th day of the succeeding month. Mandates payment of tax liability through electronic cash or credit ledger within the prescribed due date.Effective Date: 28.06.2019
Extends the time limit for furnishing FORM GSTR-1 on a monthly basis for registered persons having aggregate turnover of more than ₹1.5 crore. Applies for each of the months from July 2019 to September 2019. Prescribes filing by the 11th day of the succeeding month.Effective Date: 28.06.2019
Extends the time limit for furnishing FORM GSTR-1 on a monthly basis for registered persons having aggregate turnover of more than ₹1.5 crore. Applies for each of the months from July 2019 to September 2019. Prescribes filing by the 11th day of the succeeding month.Effective Date: 28.06.2019
Summary:Notifies registered persons with aggregate turnover up to ₹1.5 crore to file FORM GSTR-1 on a quarterly basis. Prescribes 31.10.2019 as the due date for the quarter July to September 2019. Specifies that timelines for other related returns shall be notified separately.Effective Date: 28.06.2019
Summary:Notifies registered persons with aggregate turnover up to ₹1.5 crore to file FORM GSTR-1 on a quarterly basis. Prescribes 31.10.2019 as the due date for the quarter July to September 2019. Specifies that timelines for other related returns shall be notified separately.Effective Date: 28.06.2019
Extends the due date for furnishing FORM GSTR-7 for the period from October 2018 to July 2019. Prescribes a consolidated due date of 31.08.2019 for the said period. Supersedes earlier notifications prescribing separate due dates.Effective Date: 28.06.2019
Extends the due date for furnishing FORM GSTR-7 for the period from October 2018 to July 2019. Prescribes a consolidated due date of 31.08.2019 for the said period. Supersedes earlier notifications prescribing separate due dates.Effective Date: 28.06.2019
This notification extends the time limit for furnishing FORM GST ITC-04 in respect of goods sent to or received from job workers during July 2017 to June 2019 up to 31 August 2019. It supersedes Notification No. 15/2019–CT. The extension was granted to address practical difficulties faced by taxpayers in reporting job work details.Issued in supersession of: Notification No. 15/2019–Central Tax dated 28.03.2019.
This notification extends the time limit for furnishing FORM GST ITC-04 in respect of goods sent to or received from job workers during July 2017 to June 2019 up to 31 August 2019. It supersedes Notification No. 15/2019–CT. The extension was granted to address practical difficulties faced by taxpayers in reporting job work details.Issued in supersession of: Notification No. 15/2019–Central Tax dated 28.03.2019.
This notification amends the CGST Rules, 2017 by inserting provisions relating to TDS registration, electronic tickets for multiplex cinema screens, surrender of GST practitioner enrolment, unblocking of e-way bill facility, and amendments in refund forms. It also extends the validity of provisional attachment and modifies rule 138E procedures. The amendments aim to streamline compliance and strengthen enforcement.Issued for amendment of: CGST Rules, 2017.
This notification amends the CGST Rules, 2017 by inserting provisions relating to TDS registration, electronic tickets for multiplex cinema screens, surrender of GST practitioner enrolment, unblocking of e-way bill facility, and amendments in refund forms. It also extends the validity of provisional attachment and modifies rule 138E procedures. The amendments aim to streamline compliance and strengthen enforcement.Issued for amendment of: CGST Rules, 2017.
