This notification, issued under section 168 read with rule 45(3), extends the due date for furnishing FORM GST ITC-04 for goods sent to or received from job workers during July 2017 to December 2018 up to 31 March 2019. The extension eases job-work related compliance.

This notification, issued under section 128, supersedes earlier late-fee notifications and caps late fee for FORM GSTR-3B at ₹25 per day (₹10 where tax is nil). It also fully waives late fee for returns relating to July 2017 to September 2018 if filed between 22 December 2018 and 31 March 2019. The notification provides major retrospective relief to taxpayers.Amendment:Yes it has been amended through notification 33/2021, 19/2021, 9/2021, 57/2020, 52/2020, 32/2020,

This notification, issued under section 164 of the CGST Act, introduces wide-ranging amendments to the CGST Rules, 2017. Key changes include relaxation of signature requirements for e-invoices, restrictions on generation of e-way bills for non-filers, introduction of Rule 109B for revisional authority proceedings, and substitution of refund forms (GST RFD-01 / RFD-01A). The amendments strengthen compliance, automation and enforcement under GST.Amendment:This notification amends notification No. 3/2017

This notification, issued under section 37 read with section 168, amends Notification No. 44/2018. It extends the due date for furnishing FORM GSTR-1 for the period July 2017 to February 2019 up to 31 March 2019. The extension ensures additional time for reporting outward supplies.Amendment:This notification amends notification No. 42/2018

This notification, issued under section 168 read with rule 61(5) of the CGST Act, amends Notification No. 34/2018. It extends the time limit for furnishing FORM GSTR-3B for the period July 2017 to February 2019 up to 31 March 2019, replacing the earlier cut-off of 31 December 2018. The extension provides compliance relief to taxpayers with pending returns.Amendment:This notification amends notification No. 34/2018