This notification amends Notification No. 12/2019–CT to extend the due date for furnishing FORM GSTR-1 for April 2019 up to 10 June 2019 for registered persons whose principal place of business is in specified districts of Odisha. The relief was granted due to cyclone-related disruption.Issued for amendment of: Notification No. 12/2019–Central Tax.
This notification amends Notification No. 12/2019–CT to extend the due date for furnishing FORM GSTR-1 for April 2019 up to 10 June 2019 for registered persons whose principal place of business is in specified districts of Odisha. The relief was granted due to cyclone-related disruption.Issued for amendment of: Notification No. 12/2019–Central Tax.
This notification amends Notification No. 13/2019–CT to extend the due date for filing FORM GSTR-3B for April 2019 up to 20 June 2019 for registered persons located in notified districts of Odisha. It provides parity with the GSTR-1 extension granted for the same regions.Issued under: Section 168 read with Rule 61(5).
This notification amends Notification No. 13/2019–CT to extend the due date for filing FORM GSTR-3B for April 2019 up to 20 June 2019 for registered persons located in notified districts of Odisha. It provides parity with the GSTR-1 extension granted for the same regions.Issued under: Section 168 read with Rule 61(5).
Extends the due date for furnishing FORM GSTR-1 for April 2019 up to 10.06.2019. Applies to registered persons having principal place of business in specified districts of Odisha. Inserts a special proviso in the existing notification governing GSTR-1 due dates.Previous Notification: Notification No. 12/2019–Central Tax dated 07.03.2019Effective Date: 11.05.2019
Extends the due date for furnishing FORM GSTR-1 for April 2019 up to 10.06.2019. Applies to registered persons having principal place of business in specified districts of Odisha. Inserts a special proviso in the existing notification governing GSTR-1 due dates.Previous Notification: Notification No. 12/2019–Central Tax dated 07.03.2019Effective Date: 11.05.2019
Extends the due date for furnishing FORM GSTR-3B for April 2019 up to 20.06.2019. Applies to registered persons whose principal place of business is located in specified districts of Odisha. Provides relief by inserting a special proviso in the existing notification.Previous Notification: Notification No. 13/2019–Central Tax dated 07.03.2019Effective Date: 11.05.2019
Extends the due date for furnishing FORM GSTR-3B for April 2019 up to 20.06.2019. Applies to registered persons whose principal place of business is located in specified districts of Odisha. Provides relief by inserting a special proviso in the existing notification.Previous Notification: Notification No. 13/2019–Central Tax dated 07.03.2019Effective Date: 11.05.2019
This notification substitutes the date “10th” with “20th” in specified entries, thereby extending the last date for promoters to exercise the option to pay GST at the old rates of 12% / 8% with ITC for real estate projects. The extension provides additional time for compliance and decision-making by promoters.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification substitutes the date “10th” with “20th” in specified entries, thereby extending the last date for promoters to exercise the option to pay GST at the old rates of 12% / 8% with ITC for real estate projects. The extension provides additional time for compliance and decision-making by promoters.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by extending the cut-off date for promoters opting to pay tax at the old effective rates of 12% (for non-affordable housing) and 8% (for affordable housing) with input tax credit. It substitutes the date “10th” with “20th” at relevant places in the Table and Annexure, thereby granting additional time for exercising the option.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by extending the cut-off date for promoters opting to pay tax at the old effective rates of 12% (for non-affordable housing) and 8% (for affordable housing) with input tax credit. It substitutes the date “10th” with “20th” at relevant places in the Table and Annexure, thereby granting additional time for exercising the option.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This corrigendum corrects certain textual errors in Notification No. 03/2019, including substitution of the word “tax” with “central tax” and correction of the applicable tax rate figures in specified table entries. These corrections are clarificatory in nature and do not alter the substantive levy.Issued for earlier notification:Yes — corrigendum to Notification No. 03/2019–Central Tax (Rate).
This corrigendum corrects certain textual errors in Notification No. 03/2019, including substitution of the word “tax” with “central tax” and correction of the applicable tax rate figures in specified table entries. These corrections are clarificatory in nature and do not alter the substantive levy.Issued for earlier notification:Yes — corrigendum to Notification No. 03/2019–Central Tax (Rate).
This notification further amends the CGST Rules, 2017, inter alia, by modifying rules 23 and 62, introducing FORM GST CMP-08, and prescribing procedures for composition taxpayers opting under Notification No. 02/2019–CT (Rate). It also amends FORM GST REG-01 to capture relevant options. The amendments strengthen the revised compliance framework.Issued under: Section 164 of the CGST Act.
This notification further amends the CGST Rules, 2017, inter alia, by modifying rules 23 and 62, introducing FORM GST CMP-08, and prescribing procedures for composition taxpayers opting under Notification No. 02/2019–CT (Rate). It also amends FORM GST REG-01 to capture relevant options. The amendments strengthen the revised compliance framework.Issued under: Section 164 of the CGST Act.
This notification notifies registered persons paying tax under section 10 (composition scheme) and those availing benefit of Notification No. 02/2019–CT (Rate) as a class of persons to follow a special procedure. It prescribes quarterly payment of tax through FORM GST CMP-08 and annual return in FORM GSTR-4. Furnishing CMP-08 and GSTR-4 is deemed compliance with sections 37 and 39.Issued under: Section 148 of the CGST Act.Amendment:Yes it has been amended through notification 11/2022, 10/2021, 64/2020, 59/2020, 34/2020, 12/2020, 50/2019, 35/2019, 34/2019
This notification notifies registered persons paying tax under section 10 (composition scheme) and those availing benefit of Notification No. 02/2019–CT (Rate) as a class of persons to follow a special procedure. It prescribes quarterly payment of tax through FORM GST CMP-08 and annual return in FORM GSTR-4. Furnishing CMP-08 and GSTR-4 is deemed compliance with sections 37 and 39.Issued under: Section 148 of the CGST Act.Amendment:Yes it has been amended through notification 11/2022, 10/2021, 64/2020, 59/2020, 34/2020, 12/2020, 50/2019, 35/2019, 34/2019
This notification appoints 21 June 2019 as the date from which rule 138E (inserted vide CGST Fourteenth Amendment Rules, 2018) comes into force. Rule 138E restricts generation of e-way bills by non-filers of returns. The effective date was subsequently extended.Issued under: Section 164 of the CGST Act.Amendment:Yes it has been amended through notification 36/2019, 25/2019
This notification appoints 21 June 2019 as the date from which rule 138E (inserted vide CGST Fourteenth Amendment Rules, 2018) comes into force. Rule 138E restricts generation of e-way bills by non-filers of returns. The effective date was subsequently extended.Issued under: Section 164 of the CGST Act.Amendment:Yes it has been amended through notification 36/2019, 25/2019
