This notification further amends Notification No. 21/2019–CT (as amended by Notification No. 34/2019–CT) to extend the due date for furnishing FORM GST CMP-08 for the quarter April to June 2019 up to 31 August 2019. It grants additional time to composition taxpayers to comply with the new return system.Issued for amendment of: Notification No. 21/2019–Central Tax.
This notification further amends Notification No. 21/2019–CT (as amended by Notification No. 34/2019–CT) to extend the due date for furnishing FORM GST CMP-08 for the quarter April to June 2019 up to 31 August 2019. It grants additional time to composition taxpayers to comply with the new return system.Issued for amendment of: Notification No. 21/2019–Central Tax.
The corrigendum corrects the reference in the English version of Notification No. 02/2017–Central Tax. The words “Central Board of Excise and Customs” are replaced with “the Government” at the specified place in the notification.Effective Date: 19th June, 2017
The corrigendum corrects the reference in the English version of Notification No. 02/2017–Central Tax. The words “Central Board of Excise and Customs” are replaced with “the Government” at the specified place in the notification.Effective Date: 19th June, 2017
The corrigendum substitutes the words “Central Board of Excise and Customs” with “the Government” in the English version of Notification No. 14/2017–Central Tax at the specified location.Effective Date: 1st July, 2017
The corrigendum substitutes the words “Central Board of Excise and Customs” with “the Government” in the English version of Notification No. 14/2017–Central Tax at the specified location.Effective Date: 1st July, 2017
Further extends the due date for furnishing FORM GST CMP-08 for the quarter April 2019 to June 2019. Substitutes the earlier due date of 31.07.2019 with 31.08.2019.Previous Notification: Notification No. 34/2019–Central Tax dated 18.07.2019Effective Date: 29.07.2019
Further extends the due date for furnishing FORM GST CMP-08 for the quarter April 2019 to June 2019. Substitutes the earlier due date of 31.07.2019 with 31.08.2019.Previous Notification: Notification No. 34/2019–Central Tax dated 18.07.2019Effective Date: 29.07.2019
This notification further amends the CGST Rules, 2017, inter alia, by providing electronic ticketing for multiplex cinema services, enabling surrender of GST practitioner enrolment, extending the time limit under rule 137, and prescribing procedures for unblocking e-way bill facility. It also amends refund statements for deemed exports. These changes enhance procedural clarity and taxpayer facilitation.Issued for amendment of: CGST Rules, 2017.
This notification further amends the CGST Rules, 2017, inter alia, by providing electronic ticketing for multiplex cinema services, enabling surrender of GST practitioner enrolment, extending the time limit under rule 137, and prescribing procedures for unblocking e-way bill facility. It also amends refund statements for deemed exports. These changes enhance procedural clarity and taxpayer facilitation.Issued for amendment of: CGST Rules, 2017.
This notification amends Notification No. 21/2019–CT to extend the due date for furnishing FORM GST CMP-08 for the quarter April to June 2019 up to 31 July 2019. It applies to taxpayers under the composition scheme. The extension provides relief for the initial phase of CMP-08 compliance.Issued for amendment of: Notification No. 21/2019–Central Tax dated 23.04.2019.
This notification amends Notification No. 21/2019–CT to extend the due date for furnishing FORM GST CMP-08 for the quarter April to June 2019 up to 31 July 2019. It applies to taxpayers under the composition scheme. The extension provides relief for the initial phase of CMP-08 compliance.Issued for amendment of: Notification No. 21/2019–Central Tax dated 23.04.2019.
Extends the due date for furnishing FORM GST CMP-08 for the quarter April 2019 to June 2019. Prescribes 31.07.2019 as the revised due date for filing the statement.Previous Notification: Notification No. 21/2019–Central Tax dated 23.04.2019Effective Date: 18.07.2019
Extends the due date for furnishing FORM GST CMP-08 for the quarter April 2019 to June 2019. Prescribes 31.07.2019 as the revised due date for filing the statement.Previous Notification: Notification No. 21/2019–Central Tax dated 23.04.2019Effective Date: 18.07.2019
This notification specifies retail outlets in departure areas of international airports making tax-free supply of goods to outgoing international tourists as a class of persons entitled to claim refund of CGST paid on inward supplies. The refund is subject to conditions prescribed under Rule 95A of the CGST Rules.Issued for earlier notification?No — issued independently under Section 55 of the CGST Act.
This notification specifies retail outlets in departure areas of international airports making tax-free supply of goods to outgoing international tourists as a class of persons entitled to claim refund of CGST paid on inward supplies. The refund is subject to conditions prescribed under Rule 95A of the CGST Rules.Issued for earlier notification?No — issued independently under Section 55 of the CGST Act.
This notification specifies retail outlets located in the departure area of international airports, beyond immigration counters, as a class of persons entitled to claim refund of IGST paid on inward supplies of goods sold tax-free to outgoing international tourists. It also defines “outgoing international tourist” for this purpose and prescribes compliance with Rule 95A of the CGST Rules.Issued for earlier notification?No — this is a standalone refund entitlement notification.
This notification specifies retail outlets located in the departure area of international airports, beyond immigration counters, as a class of persons entitled to claim refund of IGST paid on inward supplies of goods sold tax-free to outgoing international tourists. It also defines “outgoing international tourist” for this purpose and prescribes compliance with Rule 95A of the CGST Rules.Issued for earlier notification?No — this is a standalone refund entitlement notification.
This notification exempts from IGST the supply of goods by retail outlets established in the departure area of international airports, beyond immigration counters, when supplied to outgoing international tourists. The exemption complements the refund mechanism and facilitates tax-free shopping for international passengers.Issued for earlier notification?No — this is a standalone exemption notification.
This notification exempts from IGST the supply of goods by retail outlets established in the departure area of international airports, beyond immigration counters, when supplied to outgoing international tourists. The exemption complements the refund mechanism and facilitates tax-free shopping for international passengers.Issued for earlier notification?No — this is a standalone exemption notification.
