This notification exempts persons engaged in exclusive supply of goods from obtaining GST registration where aggregate turnover does not exceed ₹40 lakh in a financial year. The exemption is not available to persons liable for compulsory registration under section 24, suppliers of ice cream, pan masala and tobacco, specified States/UTs, and persons opting for voluntary registration. The notification is issued under section 23(2) of the CGST Act.Amendment:Yes it has been amended through notification 15/2022, 3/2022
This notification exempts persons engaged in exclusive supply of goods from obtaining GST registration where aggregate turnover does not exceed ₹40 lakh in a financial year. The exemption is not available to persons liable for compulsory registration under section 24, suppliers of ice cream, pan masala and tobacco, specified States/UTs, and persons opting for voluntary registration. The notification is issued under section 23(2) of the CGST Act.Amendment:Yes it has been amended through notification 15/2022, 3/2022
Prescribes 22.02.2019 as the due date for filing GSTR-3B for January 2019 for general taxpayers. Allows extended filing up to 28.02.2019 for registered persons having principal place of business in Jammu and Kashmir. Inserts additional provisos in the existing notification.Previous Notification: Notification No. 34/2018–Central Tax dated 10.08.2018Effective Date: 20.02.2019
Prescribes 22.02.2019 as the due date for filing GSTR-3B for January 2019 for general taxpayers. Allows extended filing up to 28.02.2019 for registered persons having principal place of business in Jammu and Kashmir. Inserts additional provisos in the existing notification.Previous Notification: Notification No. 34/2018–Central Tax dated 10.08.2018Effective Date: 20.02.2019
This notification amends Notification No. 34/2018–Central Tax to extend the due date for filing FORM GSTR-3B for January 2019 up to 22 February 2019. For registered persons whose principal place of business is in the State of Jammu & Kashmir, the due date is extended up to 28 February 2019. The extension is issued under section 168 read with rule 61(5) to ease compliance.Amendment:This notification amends notification No. 34/2018
This notification amends Notification No. 34/2018–Central Tax to extend the due date for filing FORM GSTR-3B for January 2019 up to 22 February 2019. For registered persons whose principal place of business is in the State of Jammu & Kashmir, the due date is extended up to 28 February 2019. The extension is issued under section 168 read with rule 61(5) to ease compliance.Amendment:This notification amends notification No. 34/2018
Extends the due date for furnishing FORM GSTR-7 for the month of January 2019 to 28.02.2019. Applies to deductors required to file returns under section 51 of the CGST Act. Provides uniform extension across all States.Effective Date: 08.02.2019
Extends the due date for furnishing FORM GSTR-7 for the month of January 2019 to 28.02.2019. Applies to deductors required to file returns under section 51 of the CGST Act. Provides uniform extension across all States.Effective Date: 08.02.2019
This notification extends the time limit for furnishing FORM GSTR-7 for January 2019 by registered persons required to deduct tax at source under section 51 of the CGST Act. The revised due date is 28 February 2019. The extension aims to facilitate smooth compliance by TDS deductors.
This notification extends the time limit for furnishing FORM GSTR-7 for January 2019 by registered persons required to deduct tax at source under section 51 of the CGST Act. The revised due date is 28 February 2019. The extension aims to facilitate smooth compliance by TDS deductors.
Substitutes the reference to section 8(2)(b) to additionally include section 17 and section 18 of the CGST Act. Corrects the legal references contained in the original notification issued on 29.01.2019. Ensures proper application of provisions of the CGST Amendment Act, 2018.Previous Notification: Notification No. 02/2019–Central Tax dated 29.01.2019Effective Date: 05.02.2019
Substitutes the reference to section 8(2)(b) to additionally include section 17 and section 18 of the CGST Act. Corrects the legal references contained in the original notification issued on 29.01.2019. Ensures proper application of provisions of the CGST Amendment Act, 2018.Previous Notification: Notification No. 02/2019–Central Tax dated 29.01.2019Effective Date: 05.02.2019
This corrigendum corrects clerical and drafting errors in Notification No. 03/2019 – Central Tax dated 29 January 2019. It substitutes the term “business verticals” with “places of business” in Instruction 12, and replaces the phrase “Your registration stands suspended” with “Suspension of registration stands revoked” to clarify the legal effect of suspension orders. It also corrects the wording relating to pre-deposit requirement, replacing “20% of the disputed admitted tax” with “20% of the disputed tax”. The corrigendum ensures accuracy, legal clarity and correct interpretation of the original notification.
This corrigendum corrects clerical and drafting errors in Notification No. 03/2019 – Central Tax dated 29 January 2019. It substitutes the term “business verticals” with “places of business” in Instruction 12, and replaces the phrase “Your registration stands suspended” with “Suspension of registration stands revoked” to clarify the legal effect of suspension orders. It also corrects the wording relating to pre-deposit requirement, replacing “20% of the disputed admitted tax” with “20% of the disputed tax”. The corrigendum ensures accuracy, legal clarity and correct interpretation of the original notification.
This corrigendum corrects Notification No. 02/2019 – Central Tax dated 29 January 2019 by expanding the list of excluded sections. In addition to section 8(b), the corrigendum clarifies that sections 17 and 18 of the CGST (Amendment) Act, 2018 are also excluded from enforcement with effect from 01 February 2019. The correction ensures accurate interpretation of the notified enforcement provisions.
This corrigendum corrects Notification No. 02/2019 – Central Tax dated 29 January 2019 by expanding the list of excluded sections. In addition to section 8(b), the corrigendum clarifies that sections 17 and 18 of the CGST (Amendment) Act, 2018 are also excluded from enforcement with effect from 01 February 2019. The correction ensures accurate interpretation of the notified enforcement provisions.
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by omitting Serial No. 10D from the rate table. The omission withdraws the specified service from the scope of the notification. The amendment aligns the IGST rate structure with revised policy decisions of the GST Council.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by omitting Serial No. 10D from the rate table. The omission withdraws the specified service from the scope of the notification. The amendment aligns the IGST rate structure with revised policy decisions of the GST Council.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
Extends the due date for filing FORM GSTR-7 from 31.01.2019 to 28.02.2019. Applies to registered persons required to deduct tax at source. Revises the timeline specified in the earlier notification.Previous Notification: Notification No. 66/2018–Central Tax dated 29.11.2018Effective Date: 31.01.2019
Extends the due date for filing FORM GSTR-7 from 31.01.2019 to 28.02.2019. Applies to registered persons required to deduct tax at source. Revises the timeline specified in the earlier notification.Previous Notification: Notification No. 66/2018–Central Tax dated 29.11.2018Effective Date: 31.01.2019
