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
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 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
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. 21/2019–Central Tax to extend the due date for furnishing FORM GST CMP-08 for the quarter July–September 2019 to 22 October 2019. It applies to taxpayers under the composition scheme. The notification provides retrospective relief and aligns quarterly compliance timelines.Amendment:This notification amends notification No. 21/2019
This notification amends Notification No. 21/2019–Central Tax to extend the due date for furnishing FORM GST CMP-08 for the quarter July–September 2019 to 22 October 2019. It applies to taxpayers under the composition scheme. The notification provides retrospective relief and aligns quarterly compliance timelines.Amendment:This notification amends notification No. 21/2019
Extends the due date for furnishing FORM GST CMP-08 for the quarter July to September 2019. The revised due date is notified specifically for payment of self-assessed tax by composition dealers. The amendment is made by inserting an additional proviso in the principal notification.Effective Date: 18 October 2019Previous Notification: Notification No. 21/2019 – Central Tax dated 23 April 2019
Extends the due date for furnishing FORM GST CMP-08 for the quarter July to September 2019. The revised due date is notified specifically for payment of self-assessed tax by composition dealers. The amendment is made by inserting an additional proviso in the principal notification.Effective Date: 18 October 2019Previous Notification: Notification No. 21/2019 – Central Tax dated 23 April 2019
This notification amends the CGST Rules, 2017 to rationalise the refund mechanism, especially for deemed exports and export of services. It allows either the recipient or supplier to claim refund in deemed export cases, subject to conditions. Amendments are also made in rules 89, 96A and relevant refund statements to align GST refunds with customs systems.Issued under: Section 164 of the CGST Act.Amendment:This notification amends notification No. 3/2017
This notification amends the CGST Rules, 2017 to rationalise the refund mechanism, especially for deemed exports and export of services. It allows either the recipient or supplier to claim refund in deemed export cases, subject to conditions. Amendments are also made in rules 89, 96A and relevant refund statements to align GST refunds with customs systems.Issued under: Section 164 of the CGST Act.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 8/2017–Central Tax to enhance the aggregate turnover limit for eligibility under the composition scheme from ₹75 lakh to ₹1 crore (and from ₹50 lakh to ₹75 lakh for special category States). The enhancement is issued under section 10(1) on the recommendations of the GST Council.
This notification amends Notification No. 8/2017–Central Tax to enhance the aggregate turnover limit for eligibility under the composition scheme from ₹75 lakh to ₹1 crore (and from ₹50 lakh to ₹75 lakh for special category States). The enhancement is issued under section 10(1) on the recommendations of the GST Council.
Summary:Specifies that FORM GSTR-3B for each month from October 2019 to March 2020 shall be furnished by the 20th day of the succeeding month. Requires payment of tax liability within the same timeline.Effective Date: 09.10.2019
Summary:Specifies that FORM GSTR-3B for each month from October 2019 to March 2020 shall be furnished by the 20th day of the succeeding month. Requires payment of tax liability within the same timeline.Effective Date: 09.10.2019
This notification introduces wide-ranging amendments to the CGST Rules, 2017, including restriction of ITC to 20% under rule 36(4), insertion of rule 21A on suspension of registration, substitution of rule 61(5) relating to GSTR-3B, amendments in refund, consumer welfare fund, transitional credit (rule 117), and introduction of FORM GST DRC-01A. It significantly reshaped procedural GST law.Amendment:This notification amends notification No. 3/2017
This notification introduces wide-ranging amendments to the CGST Rules, 2017, including restriction of ITC to 20% under rule 36(4), insertion of rule 21A on suspension of registration, substitution of rule 61(5) relating to GSTR-3B, amendments in refund, consumer welfare fund, transitional credit (rule 117), and introduction of FORM GST DRC-01A. It significantly reshaped procedural GST law.Amendment:This notification amends notification No. 3/2017
