This notification notifies a special procedure under section 148 whereby registered persons are not required to furnish FORM GST ITC-04 for the period July 2017 to March 2019. However, pending job-work challan details are required to be reported in ITC-04 for April–June 2019. The measure reduces past compliance burden.Issued under: Section 148 of the CGST Act.
This notification notifies a special procedure under section 148 whereby registered persons are not required to furnish FORM GST ITC-04 for the period July 2017 to March 2019. However, pending job-work challan details are required to be reported in ITC-04 for April–June 2019. The measure reduces past compliance burden.Issued under: Section 148 of the CGST Act.
This notification appoints 1 September 2019 as the date on which section 103 of the Finance (No. 2) Act, 2019 shall come into force. The section relates to amendments impacting GST provisions. It gives legal effect to the relevant Finance Act amendment.Issued under: Finance (No. 2) Act, 2019.
This notification appoints 1 September 2019 as the date on which section 103 of the Finance (No. 2) Act, 2019 shall come into force. The section relates to amendments impacting GST provisions. It gives legal effect to the relevant Finance Act amendment.Issued under: Finance (No. 2) Act, 2019.
This notification amends Notification No. 26/2019–CT to extend the due date for furnishing FORM GSTR-7 for July 2019 up to 20 September 2019 for TDS deductors located in specified districts and in Jammu & Kashmir. It provides region-specific compliance relief similar to GSTR-3B extensions.Issued for amendment of: Notification No. 26/2019–Central Tax dated 28.06.2019.Amendment:This notification amends notification No. 26/2019
This notification amends Notification No. 26/2019–CT to extend the due date for furnishing FORM GSTR-7 for July 2019 up to 20 September 2019 for TDS deductors located in specified districts and in Jammu & Kashmir. It provides region-specific compliance relief similar to GSTR-3B extensions.Issued for amendment of: Notification No. 26/2019–Central Tax dated 28.06.2019.Amendment:This notification amends notification No. 26/2019
This notification waives late fee payable under section 47 for specified registered persons and Input Service Distributors who furnished FORM GSTR-1 / GSTR-6 for July 2019 by 20 September 2019. The waiver applies to notified districts in several States and to the State of Jammu & Kashmir. It was issued to grant compliance relief in flood- and disturbance-affected regions.Amendment:Yes it has been amended through notification 48/2019
This notification waives late fee payable under section 47 for specified registered persons and Input Service Distributors who furnished FORM GSTR-1 / GSTR-6 for July 2019 by 20 September 2019. The waiver applies to notified districts in several States and to the State of Jammu & Kashmir. It was issued to grant compliance relief in flood- and disturbance-affected regions.Amendment:Yes it has been amended through notification 48/2019
Notifies a special procedure under which registered persons are not required to furnish FORM ITC-04 for the period July 2017 to March 2019. Requires reporting of pending challans relating to goods sent to job workers and not received back as on 31.03.2019 in FORM ITC-04 for the quarter April–June 2019.Effective Date: 31.08.2019
Notifies a special procedure under which registered persons are not required to furnish FORM ITC-04 for the period July 2017 to March 2019. Requires reporting of pending challans relating to goods sent to job workers and not received back as on 31.03.2019 in FORM ITC-04 for the quarter April–June 2019.Effective Date: 31.08.2019
Appoints 01.09.2019 as the date on which the provisions of section 103 of the Finance (No. 2) Act, 2019 shall come into force. Enables implementation of the said provision from the notified date.Effective Date: 01.09.2019
Appoints 01.09.2019 as the date on which the provisions of section 103 of the Finance (No. 2) Act, 2019 shall come into force. Enables implementation of the said provision from the notified date.Effective Date: 01.09.2019
Extends the due date for filing FORM GSTR-7 for July 2019 up to 20.09.2019 for deductors located in specified districts of certain States and in Jammu and Kashmir. Inserts provisos in Notification No. 26/2019–Central Tax to provide relief to affected areas.Previous Notification: Notification No. 26/2019–Central Tax dated 28.06.2019Effective Date: 31.08.2019
Extends the due date for filing FORM GSTR-7 for July 2019 up to 20.09.2019 for deductors located in specified districts of certain States and in Jammu and Kashmir. Inserts provisos in Notification No. 26/2019–Central Tax to provide relief to affected areas.Previous Notification: Notification No. 26/2019–Central Tax dated 28.06.2019Effective Date: 31.08.2019
Waives late fee payable under section 47 for delayed filing of FORM GSTR-1 and FORM GSTR-6 for July 2019. Applies to registered persons and Input Service Distributors located in specified districts and in Jammu and Kashmir, subject to filing by 20.09.2019.Effective Date: 31.08.2019
Waives late fee payable under section 47 for delayed filing of FORM GSTR-1 and FORM GSTR-6 for July 2019. Applies to registered persons and Input Service Distributors located in specified districts and in Jammu and Kashmir, subject to filing by 20.09.2019.Effective Date: 31.08.2019
This corrigendum substitutes references to FORM GST ITC-03 with FORM GST DRC-03 in specified paragraphs of Notification No. 03/2019. The amendment ensures consistency with the correct statutory form for payment and reversal of tax liabilities.Issued for earlier notification:Yes — corrigendum to Notification No. 03/2019–Central Tax (Rate).
This corrigendum substitutes references to FORM GST ITC-03 with FORM GST DRC-03 in specified paragraphs of Notification No. 03/2019. The amendment ensures consistency with the correct statutory form for payment and reversal of tax liabilities.Issued for earlier notification:Yes — corrigendum to Notification No. 03/2019–Central Tax (Rate).
This corrigendum substitutes references to “FORM GST ITC-03” with “FORM GST DRC-03” in Notification No. 03/2019–Integrated Tax (Rate). The amendment ensures consistency with the correct statutory form for payment and adjustment of tax liabilities. It is procedural in nature and does not impact tax rates or conditions.Issued for earlier notification?Yes — corrigendum to Notification No. 03/2019–Integrated Tax (Rate).
This corrigendum substitutes references to “FORM GST ITC-03” with “FORM GST DRC-03” in Notification No. 03/2019–Integrated Tax (Rate). The amendment ensures consistency with the correct statutory form for payment and adjustment of tax liabilities. It is procedural in nature and does not impact tax rates or conditions.Issued for earlier notification?Yes — corrigendum to Notification No. 03/2019–Integrated Tax (Rate).
