Amends Rule 23 to prescribe time limits for furnishing pending returns after revocation of cancellation of registration. Substitutes Rule 62 to introduce quarterly payment through FORM GST CMP-08 and annual return in FORM GSTR-4. Inserts FORM GST CMP-08 and updates registration-related instructions.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 23.04.2019
Amends Rule 23 to prescribe time limits for furnishing pending returns after revocation of cancellation of registration. Substitutes Rule 62 to introduce quarterly payment through FORM GST CMP-08 and annual return in FORM GSTR-4. Inserts FORM GST CMP-08 and updates registration-related instructions.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 23.04.2019
Notifies composition taxpayers and persons paying tax under Notification No. 02/2019–Central Tax (Rate) as a special class of registered persons. Prescribes quarterly furnishing of FORM GST CMP-08 for payment of self-assessed tax. Specifies annual filing of FORM GSTR-4 by 30th April following the financial year.Previous Notification: Notification No. 02/2019–Central Tax (Rate) dated 07.03.2019Effective Date: 23.04.2019
Notifies composition taxpayers and persons paying tax under Notification No. 02/2019–Central Tax (Rate) as a special class of registered persons. Prescribes quarterly furnishing of FORM GST CMP-08 for payment of self-assessed tax. Specifies annual filing of FORM GSTR-4 by 30th April following the financial year.Previous Notification: Notification No. 02/2019–Central Tax (Rate) dated 07.03.2019Effective Date: 23.04.2019
Appoints 21.06.2019 as the date from which provisions of Rule 138E of the CGST Rules shall come into force. Enables restriction on generation of e-way bills for taxpayers who have not filed prescribed returns.Previous Notification: Notification No. 74/2018–Central Tax dated 31.12.2018Effective Date: 21.06.2019
Appoints 21.06.2019 as the date from which provisions of Rule 138E of the CGST Rules shall come into force. Enables restriction on generation of e-way bills for taxpayers who have not filed prescribed returns.Previous Notification: Notification No. 74/2018–Central Tax dated 31.12.2018Effective Date: 21.06.2019
This notification amends Notification No. 34/2018–CT to extend the due date for filing FORM GSTR-3B for March 2019 up to 23 April 2019. It also allows payment of tax by the same date. The extension ensures parity with GSTR-1 extensions.Issued for amendment of: Notification No. 34/2018–Central Tax.
This notification amends Notification No. 34/2018–CT to extend the due date for filing FORM GSTR-3B for March 2019 up to 23 April 2019. It also allows payment of tax by the same date. The extension ensures parity with GSTR-1 extensions.Issued for amendment of: Notification No. 34/2018–Central Tax.
Extends the due date for furnishing FORM GSTR-3B for March 2019 up to 23.04.2019. Inserts an additional proviso in the existing notification governing GSTR-3B due dates. Applies uniformly to all registered persons filing the return for the said month.Previous Notification: Notification No. 34/2018–Central Tax dated 10.08.2018Effective Date: 20.04.2019
Extends the due date for furnishing FORM GSTR-3B for March 2019 up to 23.04.2019. Inserts an additional proviso in the existing notification governing GSTR-3B due dates. Applies uniformly to all registered persons filing the return for the said month.Previous Notification: Notification No. 34/2018–Central Tax dated 10.08.2018Effective Date: 20.04.2019
This notification amends Notification No. 44/2018–CT to extend the due date for furnishing FORM GSTR-1 for March 2019 up to 13 April 2019. The extension was provided to facilitate smooth transition into the revised return framework.Issued for amendment of: Notification No. 44/2018–Central Tax.
This notification amends Notification No. 44/2018–CT to extend the due date for furnishing FORM GSTR-1 for March 2019 up to 13 April 2019. The extension was provided to facilitate smooth transition into the revised return framework.Issued for amendment of: Notification No. 44/2018–Central Tax.
This notification extends the time limit for furnishing FORM GSTR-7 by persons required to deduct tax at source under section 51 for the month of March 2019 up to 12 April 2019. It provides short-term compliance relief to TDS deductors.Issued under: Section 39(6) read with Section 168 of the CGST Act.
This notification extends the time limit for furnishing FORM GSTR-7 by persons required to deduct tax at source under section 51 for the month of March 2019 up to 12 April 2019. It provides short-term compliance relief to TDS deductors.Issued under: Section 39(6) read with Section 168 of the CGST Act.
Extends the due date for furnishing FORM GSTR-1 for the month of March 2019. Allows filing up to 13.04.2019 through the common portal. Inserts an additional proviso in the existing notification governing GSTR-1 due dates.Previous Notification: Notification No. 44/2018–Central Tax dated 10.09.2018Effective Date: 10.04.2019
Extends the due date for furnishing FORM GSTR-1 for the month of March 2019. Allows filing up to 13.04.2019 through the common portal. Inserts an additional proviso in the existing notification governing GSTR-1 due dates.Previous Notification: Notification No. 44/2018–Central Tax dated 10.09.2018Effective Date: 10.04.2019
Extends the due date for furnishing FORM GSTR-7 by registered persons required to deduct tax at source. Applies to the return for the month of March 2019. Prescribes 12.04.2019 as the revised due date.Effective Date: 10.04.2019
Extends the due date for furnishing FORM GSTR-7 by registered persons required to deduct tax at source. Applies to the return for the month of March 2019. Prescribes 12.04.2019 as the revised due date.Effective Date: 10.04.2019
This corrigendum corrects typographical errors in the rate columns of the Table to Notification No. 03/2019–Integrated Tax (Rate) dated 29 March 2019. The corrections substitute “6” with “12” and “9” with “18” at specified places in the Table. The corrigendum ensures accuracy and correct implementation of applicable GST rates.Issued for earlier notification?Yes — issued as a corrigendum to Notification No. 03/2019–Integrated Tax (Rate) dated 29.03.2019.
This corrigendum corrects typographical errors in the rate columns of the Table to Notification No. 03/2019–Integrated Tax (Rate) dated 29 March 2019. The corrections substitute “6” with “12” and “9” with “18” at specified places in the Table. The corrigendum ensures accuracy and correct implementation of applicable GST rates.Issued for earlier notification?Yes — issued as a corrigendum to Notification No. 03/2019–Integrated Tax (Rate) dated 29.03.2019.
