This notification appoints 21 June 2019 as the date from which rule 138E (inserted vide CGST Fourteenth Amendment Rules, 2018) comes into force. Rule 138E restricts generation of e-way bills by non-filers of returns. The effective date was subsequently extended.Issued under: Section 164 of the CGST Act.Amendment:Yes it has been amended through notification 36/2019, 25/2019
This notification appoints 21 June 2019 as the date from which rule 138E (inserted vide CGST Fourteenth Amendment Rules, 2018) comes into force. Rule 138E restricts generation of e-way bills by non-filers of returns. The effective date was subsequently extended.Issued under: Section 164 of the CGST Act.Amendment:Yes it has been amended through notification 36/2019, 25/2019
This notification notifies registered persons paying tax under section 10 (composition scheme) and those availing benefit of Notification No. 02/2019–CT (Rate) as a class of persons to follow a special procedure. It prescribes quarterly payment of tax through FORM GST CMP-08 and annual return in FORM GSTR-4. Furnishing CMP-08 and GSTR-4 is deemed compliance with sections 37 and 39.Issued under: Section 148 of the CGST Act.Amendment:Yes it has been amended through notification 11/2022, 10/2021, 64/2020, 59/2020, 34/2020, 12/2020, 50/2019, 35/2019, 34/2019
This notification notifies registered persons paying tax under section 10 (composition scheme) and those availing benefit of Notification No. 02/2019–CT (Rate) as a class of persons to follow a special procedure. It prescribes quarterly payment of tax through FORM GST CMP-08 and annual return in FORM GSTR-4. Furnishing CMP-08 and GSTR-4 is deemed compliance with sections 37 and 39.Issued under: Section 148 of the CGST Act.Amendment:Yes it has been amended through notification 11/2022, 10/2021, 64/2020, 59/2020, 34/2020, 12/2020, 50/2019, 35/2019, 34/2019
This notification further amends the CGST Rules, 2017, inter alia, by modifying rules 23 and 62, introducing FORM GST CMP-08, and prescribing procedures for composition taxpayers opting under Notification No. 02/2019–CT (Rate). It also amends FORM GST REG-01 to capture relevant options. The amendments strengthen the revised compliance framework.Issued under: Section 164 of the CGST Act.
This notification further amends the CGST Rules, 2017, inter alia, by modifying rules 23 and 62, introducing FORM GST CMP-08, and prescribing procedures for composition taxpayers opting under Notification No. 02/2019–CT (Rate). It also amends FORM GST REG-01 to capture relevant options. The amendments strengthen the revised compliance framework.Issued under: Section 164 of the CGST Act.
Extends the due date for furnishing FORM GSTR-3B for March 2019 up to 23.04.2019. Inserts an additional proviso in the existing notification governing GSTR-3B due dates. Applies uniformly to all registered persons filing the return for the said month.Previous Notification: Notification No. 34/2018–Central Tax dated 10.08.2018Effective Date: 20.04.2019
Extends the due date for furnishing FORM GSTR-3B for March 2019 up to 23.04.2019. Inserts an additional proviso in the existing notification governing GSTR-3B due dates. Applies uniformly to all registered persons filing the return for the said month.Previous Notification: Notification No. 34/2018–Central Tax dated 10.08.2018Effective Date: 20.04.2019
This notification amends Notification No. 34/2018–CT to extend the due date for filing FORM GSTR-3B for March 2019 up to 23 April 2019. It also allows payment of tax by the same date. The extension ensures parity with GSTR-1 extensions.Issued for amendment of: Notification No. 34/2018–Central Tax.
This notification amends Notification No. 34/2018–CT to extend the due date for filing FORM GSTR-3B for March 2019 up to 23 April 2019. It also allows payment of tax by the same date. The extension ensures parity with GSTR-1 extensions.Issued for amendment of: Notification No. 34/2018–Central Tax.
Extends the due date for furnishing FORM GSTR-7 by registered persons required to deduct tax at source. Applies to the return for the month of March 2019. Prescribes 12.04.2019 as the revised due date.Effective Date: 10.04.2019
Extends the due date for furnishing FORM GSTR-7 by registered persons required to deduct tax at source. Applies to the return for the month of March 2019. Prescribes 12.04.2019 as the revised due date.Effective Date: 10.04.2019
Extends the due date for furnishing FORM GSTR-1 for the month of March 2019. Allows filing up to 13.04.2019 through the common portal. Inserts an additional proviso in the existing notification governing GSTR-1 due dates.Previous Notification: Notification No. 44/2018–Central Tax dated 10.09.2018Effective Date: 10.04.2019
Extends the due date for furnishing FORM GSTR-1 for the month of March 2019. Allows filing up to 13.04.2019 through the common portal. Inserts an additional proviso in the existing notification governing GSTR-1 due dates.Previous Notification: Notification No. 44/2018–Central Tax dated 10.09.2018Effective Date: 10.04.2019
This notification extends the time limit for furnishing FORM GSTR-7 by persons required to deduct tax at source under section 51 for the month of March 2019 up to 12 April 2019. It provides short-term compliance relief to TDS deductors.Issued under: Section 39(6) read with Section 168 of the CGST Act.
This notification extends the time limit for furnishing FORM GSTR-7 by persons required to deduct tax at source under section 51 for the month of March 2019 up to 12 April 2019. It provides short-term compliance relief to TDS deductors.Issued under: Section 39(6) read with Section 168 of the CGST Act.
This notification amends Notification No. 44/2018–CT to extend the due date for furnishing FORM GSTR-1 for March 2019 up to 13 April 2019. The extension was provided to facilitate smooth transition into the revised return framework.Issued for amendment of: Notification No. 44/2018–Central Tax.
This notification amends Notification No. 44/2018–CT to extend the due date for furnishing FORM GSTR-1 for March 2019 up to 13 April 2019. The extension was provided to facilitate smooth transition into the revised return framework.Issued for amendment of: Notification No. 44/2018–Central Tax.
This corrigendum corrects typographical errors in the rate column of Notification No. 03/2019–Integrated Tax (Rate). The figures “6” and “9” are substituted with “12” and “18” respectively at the specified places in the table. The correction clarifies applicable tax rates without altering the substantive provisions of the notification.Issued for earlier notification?Yes — corrigendum to Notification No. 03/2019–Integrated Tax (Rate).
This corrigendum corrects typographical errors in the rate column of Notification No. 03/2019–Integrated Tax (Rate). The figures “6” and “9” are substituted with “12” and “18” respectively at the specified places in the table. The correction clarifies applicable tax rates without altering the substantive provisions of the notification.Issued for earlier notification?Yes — corrigendum to Notification No. 03/2019–Integrated Tax (Rate).
