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
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
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.
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 corrigendum corrects typographical errors in the rate column of Notification No. 03/2019–Integrated Tax (Rate). The figures “6” and “9” are substituted with “12” and “18” respectively at the specified places in the table. The correction clarifies applicable tax rates without altering the substantive provisions of the notification.Issued for earlier notification?Yes — corrigendum to Notification No. 03/2019–Integrated Tax (Rate).
This corrigendum corrects typographical errors in the rate column of Notification No. 03/2019–Integrated Tax (Rate). The figures “6” and “9” are substituted with “12” and “18” respectively at the specified places in the table. The correction clarifies applicable tax rates without altering the substantive provisions of the notification.Issued for earlier notification?Yes — corrigendum to Notification No. 03/2019–Integrated Tax (Rate).
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.
Summary:This notification mandates reversal of input tax credit on inputs, semi-finished goods, finished goods and capital goods where a registered person having availed ITC opts to pay tax under the composition scheme for real estate projects. Remaining ITC balance shall lapse after reversal.Issued for earlier notification?Yes — amends Notification No. 02/2019–Central Tax (Rate).
Summary:This notification mandates reversal of input tax credit on inputs, semi-finished goods, finished goods and capital goods where a registered person having availed ITC opts to pay tax under the composition scheme for real estate projects. Remaining ITC balance shall lapse after reversal.Issued for earlier notification?Yes — amends Notification No. 02/2019–Central Tax (Rate).
This notification makes promoters liable to pay GST under RCM on shortfall in procurement of goods/services from registered suppliers, cement, and capital goods purchased from unregistered persons. It ensures minimum procurement thresholds prescribed under Notification 11/2017 are met in real estate projects.Issued for earlier notification?No — standalone notification issued under Section 9(4).
This notification makes promoters liable to pay GST under RCM on shortfall in procurement of goods/services from registered suppliers, cement, and capital goods purchased from unregistered persons. It ensures minimum procurement thresholds prescribed under Notification 11/2017 are met in real estate projects.Issued for earlier notification?No — standalone notification issued under Section 9(4).
This notification inserts S. Nos. 5B and 5C, making promoters liable to pay GST under RCM on transfer of development rights, FSI (including additional FSI) and long-term lease of land (30 years or more). Definitions of apartment, promoter, project, REP and RREP are inserted for uniform application.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification inserts S. Nos. 5B and 5C, making promoters liable to pay GST under RCM on transfer of development rights, FSI (including additional FSI) and long-term lease of land (30 years or more). Definitions of apartment, promoter, project, REP and RREP are inserted for uniform application.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
Amends CGST Rules to prescribe revised methodology for input tax credit reversal in real estate projects. Introduces Rule 88A for order of utilisation of ITC. Substitutes multiple forms relating to assessment, demand, recovery and rectification proceedings.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 29.03.2019 / 01.04.2019 (as specified rule-wise)
Amends CGST Rules to prescribe revised methodology for input tax credit reversal in real estate projects. Introduces Rule 88A for order of utilisation of ITC. Substitutes multiple forms relating to assessment, demand, recovery and rectification proceedings.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 29.03.2019 / 01.04.2019 (as specified rule-wise)
