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.
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 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 exempts supplies of goods by retail outlets located in the departure area of international airports to outgoing international tourists from the whole of compensation cess. The exemption applies only beyond immigration counters. It promotes duty-free retail sales to foreign tourists.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
This notification exempts supplies of goods by retail outlets located in the departure area of international airports to outgoing international tourists from the whole of compensation cess. The exemption applies only beyond immigration counters. It promotes duty-free retail sales to foreign tourists.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
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.
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.
Extends the time limit for furnishing FORM GST ITC-04 in respect of goods sent to or received from job workers. Covers the period from July 2017 to June 2019. Prescribes a consolidated due date of 31.08.2019.Previous Notification: Notification No. 15/2019–Central Tax dated 28.03.2019Effective Date: 28.06.2019
Extends the time limit for furnishing FORM GST ITC-04 in respect of goods sent to or received from job workers. Covers the period from July 2017 to June 2019. Prescribes a consolidated due date of 31.08.2019.Previous Notification: Notification No. 15/2019–Central Tax dated 28.03.2019Effective Date: 28.06.2019
Introduces Rule 10A requiring furnishing of bank account details after registration. Inserts provisions relating to Kerala Flood Cess valuation and refund to duty-free retail outlets at airports. Amends rules and forms relating to refunds, anti-profiteering proceedings, electronic cash ledger and e-way bill validity.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 28.06.2019 / 01.07.2019 (as specified rule-wise)
Introduces Rule 10A requiring furnishing of bank account details after registration. Inserts provisions relating to Kerala Flood Cess valuation and refund to duty-free retail outlets at airports. Amends rules and forms relating to refunds, anti-profiteering proceedings, electronic cash ledger and e-way bill validity.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 28.06.2019 / 01.07.2019 (as specified rule-wise)
Exempts persons supplying online information and database access or retrieval services from outside India from filing annual return in FORM GSTR-9. Also exempts such persons from furnishing reconciliation statement in FORM GSTR-9C.Effective Date: 28.06.2019
Exempts persons supplying online information and database access or retrieval services from outside India from filing annual return in FORM GSTR-9. Also exempts such persons from furnishing reconciliation statement in FORM GSTR-9C.Effective Date: 28.06.2019
Specifies that FORM GSTR-3B for each of the months from July 2019 to September 2019 shall be furnished by the 20th day of the succeeding month. Mandates payment of tax liability through electronic cash or credit ledger within the prescribed due date.Effective Date: 28.06.2019
Specifies that FORM GSTR-3B for each of the months from July 2019 to September 2019 shall be furnished by the 20th day of the succeeding month. Mandates payment of tax liability through electronic cash or credit ledger within the prescribed due date.Effective Date: 28.06.2019
