Extends the due date for filing FORM GSTR-3B for the months July to September 2019. Applies to registered persons whose principal place of business is in Jammu & Kashmir. The revised deadline is 20 November 2019.Effective Date: 20 September 2019Previous Notification: Notification No. 29/2019 – Central Tax dated 28 June 2019
Extends the due date for filing FORM GSTR-3B for the months July to September 2019. Applies to registered persons whose principal place of business is in Jammu & Kashmir. The revised deadline is 20 November 2019.Effective Date: 20 September 2019Previous Notification: Notification No. 29/2019 – Central Tax dated 28 June 2019
This notification introduces extensive amendments to the CGST Rules, 2017, including changes in FORM GST RFD-01, FORM GSTR-9, and FORM GSTR-9C. It rationalises reporting requirements, provides multiple optional relaxations for FY 2017-18 and 2018-19, and simplifies refund documentation. The amendments were aimed at reducing compliance burden for taxpayers.Amendment:This notification amends notification No. 3/2017
This notification introduces extensive amendments to the CGST Rules, 2017, including changes in FORM GST RFD-01, FORM GSTR-9, and FORM GSTR-9C. It rationalises reporting requirements, provides multiple optional relaxations for FY 2017-18 and 2018-19, and simplifies refund documentation. The amendments were aimed at reducing compliance burden for taxpayers.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 26/2019–Central Tax to extend the due date for furnishing FORM GSTR-7 by TDS deductors for the months July to September 2019 up to 15 November 2019. The relief is applicable to deductors located in Jammu & Kashmir. It is issued under section 39(6) read with section 168 of the CGST Act.Amendment:This notification amends notification No. 26/2019
This notification amends Notification No. 26/2019–Central Tax to extend the due date for furnishing FORM GSTR-7 by TDS deductors for the months July to September 2019 up to 15 November 2019. The relief is applicable to deductors located in Jammu & Kashmir. It is issued under section 39(6) read with section 168 of the CGST Act.Amendment:This notification amends notification No. 26/2019
This notification amends Notification No. 29/2019–Central Tax to extend the due date for furnishing FORM GSTR-3B for the months July to September 2019 up to 20 November 2019. The extension applies to registered persons whose principal place of business is in Jammu & Kashmir. It was issued to mitigate compliance challenges during the transition period.Amendment:This notification amends notification No. 29/2019
This notification amends Notification No. 29/2019–Central Tax to extend the due date for furnishing FORM GSTR-3B for the months July to September 2019 up to 20 November 2019. The extension applies to registered persons whose principal place of business is in Jammu & Kashmir. It was issued to mitigate compliance challenges during the transition period.Amendment:This notification amends notification No. 29/2019
This notification amends Notification No. 28/2019–Central Tax to extend the time limit for furnishing FORM GSTR-1 for each of the months July to September 2019 up to 15 November 2019. The benefit is available to registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. It is issued under section 37 read with section 168 of the CGST Act.Amendment:This notification amends notification No. 28/2019
This notification amends Notification No. 28/2019–Central Tax to extend the time limit for furnishing FORM GSTR-1 for each of the months July to September 2019 up to 15 November 2019. The benefit is available to registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. It is issued under section 37 read with section 168 of the CGST Act.Amendment:This notification amends notification No. 28/2019
This notification amends Notification No. 27/2019–Central Tax issued under section 148. It extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2019 up to 30 November 2019 for registered persons whose principal place of business is in Jammu & Kashmir. The relief was granted to ease compliance difficulties arising from reorganisation of the State.Amendment:This notification amends notification No. 27/2019
This notification amends Notification No. 27/2019–Central Tax issued under section 148. It extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2019 up to 30 November 2019 for registered persons whose principal place of business is in Jammu & Kashmir. The relief was granted to ease compliance difficulties arising from reorganisation of the State.Amendment:This notification amends notification No. 27/2019
Substitutes references to “State of Jammu and Kashmir” with “Union Territory of Jammu and Kashmir and Union Territory of Ladakh.” The amendment aligns jurisdictional entries with the reorganisation of the former state. Change is made in Table II of the principal notification.Effective Date: 31 October 2019Previous Notification: Notification No. 02/2017 – Central Tax dated 19 June 2017
Substitutes references to “State of Jammu and Kashmir” with “Union Territory of Jammu and Kashmir and Union Territory of Ladakh.” The amendment aligns jurisdictional entries with the reorganisation of the former state. Change is made in Table II of the principal notification.Effective Date: 31 October 2019Previous Notification: Notification No. 02/2017 – Central Tax dated 19 June 2017
This notification amends Notification No. 02/2017–Central Tax dated 19.06.2017. It substitutes the reference to the State of Jammu and Kashmir with Union Territory of Jammu & Kashmir and Union Territory of Ladakh in Table II. The amendment aligns GST jurisdiction provisions with the reorganisation of the State. It ensures proper allocation of Central Tax officers in the newly formed Union Territories.Amendment:This notification amends notification No. 2/2017
This notification amends Notification No. 02/2017–Central Tax dated 19.06.2017. It substitutes the reference to the State of Jammu and Kashmir with Union Territory of Jammu & Kashmir and Union Territory of Ladakh in Table II. The amendment aligns GST jurisdiction provisions with the reorganisation of the State. It ensures proper allocation of Central Tax officers in the newly formed Union Territories.Amendment:This notification amends notification No. 2/2017
This notification declares that licence fee or application fee charged by State Governments for grant of alcoholic liquor licence shall be treated as neither a supply of goods nor a supply of services under Section 7(2) of the CGST Act. Consequently, no GST is leviable on such licence fees.Issued for earlier notification?No — this is a standalone notification issued under Section 7(2).
This notification declares that licence fee or application fee charged by State Governments for grant of alcoholic liquor licence shall be treated as neither a supply of goods nor a supply of services under Section 7(2) of the CGST Act. Consequently, no GST is leviable on such licence fees.Issued for earlier notification?No — this is a standalone notification issued under Section 7(2).
This notification inserts aerated water under tariff item 2202 10 10 in the Annexure to Notification No. 02/2019, thereby excluding manufacturers of aerated waters from eligibility under the Composition Scheme. The amendment prevents misuse of the scheme for such goods.Issued for earlier notification?Yes — amends Notification No. 02/2019–Central Tax (Rate).
This notification inserts aerated water under tariff item 2202 10 10 in the Annexure to Notification No. 02/2019, thereby excluding manufacturers of aerated waters from eligibility under the Composition Scheme. The amendment prevents misuse of the scheme for such goods.Issued for earlier notification?Yes — amends Notification No. 02/2019–Central Tax (Rate).
