This notification notifies OIDAR service providers supplying services from outside India to unregistered persons in India as a class of registered persons not required to furnish GSTR-9 and GSTR-9C. The exemption applies to persons registered under section 24. It simplifies compliance for cross-border digital service providers.Issued under: Section 148 of the CGST Act.
This notification notifies OIDAR service providers supplying services from outside India to unregistered persons in India as a class of registered persons not required to furnish GSTR-9 and GSTR-9C. The exemption applies to persons registered under section 24. It simplifies compliance for cross-border digital service providers.Issued under: Section 148 of the CGST Act.
This notification specifies that FORM GSTR-3B for each of the months July to September 2019 shall be furnished by the 20th day of the succeeding month. It also mandates payment of tax by the same date. The notification ensures uniformity in monthly compliance.Issued under: Section 168 read with Rule 61(5).Amendment:Yes it has been amended through notification 26/2020, 66/2019, 60/2019, 54/2019, 37/2019,
This notification specifies that FORM GSTR-3B for each of the months July to September 2019 shall be furnished by the 20th day of the succeeding month. It also mandates payment of tax by the same date. The notification ensures uniformity in monthly compliance.Issued under: Section 168 read with Rule 61(5).Amendment:Yes it has been amended through notification 26/2020, 66/2019, 60/2019, 54/2019, 37/2019,
Summary:This notification extends the time limit for furnishing FORM GSTR-1 for July to September 2019 by registered persons having aggregate turnover exceeding ₹1.5 crore. The return is to be filed by the 11th day of the succeeding month. It complements the quarterly scheme for small taxpayers.Issued under: Section 37 read with Section 168.Amendment:Yes it has been amended through notification 23/2020, 63/2019, 57/2019, 53/2019,
Summary:This notification extends the time limit for furnishing FORM GSTR-1 for July to September 2019 by registered persons having aggregate turnover exceeding ₹1.5 crore. The return is to be filed by the 11th day of the succeeding month. It complements the quarterly scheme for small taxpayers.Issued under: Section 37 read with Section 168.Amendment:Yes it has been amended through notification 23/2020, 63/2019, 57/2019, 53/2019,
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of persons to furnish FORM GSTR-1 on a quarterly basis for July–September 2019, with due date 31 October 2019. Monthly GSTR-3B due dates were to be notified separately.Issued under: Section 148 of the CGST Act.Amendment:Yes it has been amended through notification 24/2019, 52/2019,
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of persons to furnish FORM GSTR-1 on a quarterly basis for July–September 2019, with due date 31 October 2019. Monthly GSTR-3B due dates were to be notified separately.Issued under: Section 148 of the CGST Act.Amendment:Yes it has been amended through notification 24/2019, 52/2019,
This notification extends the time limit for furnishing FORM GSTR-7 for the period October 2018 to July 2019 up to 31 August 2019. It supersedes earlier notifications on the subject. The extension applies to persons required to deduct tax under section 51.Issued in supersession of: Notifications No. 66/2018, 08/2019 and 18/2019.Amendment:Yes it has been amended through notification 44/2023, 21/2023, 16/2023, 13/2023, 20/2020, 65/2019, 59/2019, 55/2019, 40/2019,
This notification extends the time limit for furnishing FORM GSTR-7 for the period October 2018 to July 2019 up to 31 August 2019. It supersedes earlier notifications on the subject. The extension applies to persons required to deduct tax under section 51.Issued in supersession of: Notifications No. 66/2018, 08/2019 and 18/2019.Amendment:Yes it has been amended through notification 44/2023, 21/2023, 16/2023, 13/2023, 20/2020, 65/2019, 59/2019, 55/2019, 40/2019,
Amends Notification No. 22/2019–Central Tax to substitute the earlier effective date. Defers the enforcement of Rule 138E from 21.06.2019 to 21.08.2019. Provides additional time before restriction on e-way bill generation becomes applicable.Previous Notification: Notification No. 22/2019–Central Tax dated 23.04.2019Effective Date: 21.06.2019
Amends Notification No. 22/2019–Central Tax to substitute the earlier effective date. Defers the enforcement of Rule 138E from 21.06.2019 to 21.08.2019. Provides additional time before restriction on e-way bill generation becomes applicable.Previous Notification: Notification No. 22/2019–Central Tax dated 23.04.2019Effective Date: 21.06.2019
This notification amends Notification No. 22/2019–CT by substituting the date “21 June 2019” with “21 August 2019”. It defers the enforcement of rule 138E, thereby providing additional time to taxpayers to regularise return filing and avoid e-way bill blockage.Issued for amendment of: Notification No. 22/2019–Central Tax.
This notification amends Notification No. 22/2019–CT by substituting the date “21 June 2019” with “21 August 2019”. It defers the enforcement of rule 138E, thereby providing additional time to taxpayers to regularise return filing and avoid e-way bill blockage.Issued for amendment of: Notification No. 22/2019–Central Tax.
The website www.gst.gov.in is notified as the Common GST Electronic Portal. The portal is designated for registration, payment of tax, filing of returns, settlement of IGST and generation of e-way bills. The portal is managed by Goods and Services Tax Network (GSTN).Effective Date: 22nd June, 2017
The website www.gst.gov.in is notified as the Common GST Electronic Portal. The portal is designated for registration, payment of tax, filing of returns, settlement of IGST and generation of e-way bills. The portal is managed by Goods and Services Tax Network (GSTN).Effective Date: 22nd June, 2017
The Central Goods and Services Tax Rules, 2017 are notified covering registration, composition levy, migration, cancellation and verification procedures. Rules 1 to 26 lay down procedural requirements and statutory forms. The rules provide the operational framework for implementation of the CGST Act.Effective Date: 22nd June, 2017
The Central Goods and Services Tax Rules, 2017 are notified covering registration, composition levy, migration, cancellation and verification procedures. Rules 1 to 26 lay down procedural requirements and statutory forms. The rules provide the operational framework for implementation of the CGST Act.Effective Date: 22nd June, 2017
Amends rules relating to GST practitioner enrolment and surrender. Provides that electronic tickets issued by multiplexes shall be treated as tax invoices. Introduces procedure and forms for unblocking e-way bill generation facility under rule 138E.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 18.07.2019 / 01.09.2019 (as specified rule-wise)
Amends rules relating to GST practitioner enrolment and surrender. Provides that electronic tickets issued by multiplexes shall be treated as tax invoices. Introduces procedure and forms for unblocking e-way bill generation facility under rule 138E.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 18.07.2019 / 01.09.2019 (as specified rule-wise)
