Issued under section 148 of the CGST Act, this notification amends Notification No. 31/2018 – Central Tax. It extends the time limit for submission of migration-related forms and data up to 31 January 2019 and 28 February 2019, as applicable. The amendment facilitates completion of GST migration for remaining eligible taxpayers.Amendment:This notification amends notification No. 31/2018
Issued under section 148 of the CGST Act, this notification amends Notification No. 31/2018 – Central Tax. It extends the time limit for submission of migration-related forms and data up to 31 January 2019 and 28 February 2019, as applicable. The amendment facilitates completion of GST migration for remaining eligible taxpayers.Amendment:This notification amends notification No. 31/2018
This notification, issued under section 168 read with rule 61(5), amends Notifications No. 21/2017 and 56/2017 – Central Tax. It extends the due date for filing FORM GSTR-3B for the period July 2017 to February 2019 up to 31 March 2019, replacing the earlier deadline of 31 December 2018. The measure offers broad-based return filing relief.Amendment:This notification amends notification No. 21/2017
This notification, issued under section 168 read with rule 61(5), amends Notifications No. 21/2017 and 56/2017 – Central Tax. It extends the due date for filing FORM GSTR-3B for the period July 2017 to February 2019 up to 31 March 2019, replacing the earlier deadline of 31 December 2018. The measure offers broad-based return filing relief.Amendment:This notification amends notification No. 21/2017
Issued under section 168 of the CGST Act, this notification amends Notifications No. 35/2017 and 16/2018 – Central Tax. It extends the time limit for furnishing FORM GSTR-3B for the period July 2017 to February 2019 up to 31 March 2019. The extension ensures uniformity in compliance timelines across multiple earlier notifications.Amendment:This notification amends notification No. 35/2017, 16/2018
Issued under section 168 of the CGST Act, this notification amends Notifications No. 35/2017 and 16/2018 – Central Tax. It extends the time limit for furnishing FORM GSTR-3B for the period July 2017 to February 2019 up to 31 March 2019. The extension ensures uniformity in compliance timelines across multiple earlier notifications.Amendment:This notification amends notification No. 35/2017, 16/2018
This notification, issued under section 168 read with rule 61(5) of the CGST Act, amends Notification No. 34/2018. It extends the time limit for furnishing FORM GSTR-3B for the period July 2017 to February 2019 up to 31 March 2019, replacing the earlier cut-off of 31 December 2018. The extension provides compliance relief to taxpayers with pending returns.Amendment:This notification amends notification No. 34/2018
This notification, issued under section 168 read with rule 61(5) of the CGST Act, amends Notification No. 34/2018. It extends the time limit for furnishing FORM GSTR-3B for the period July 2017 to February 2019 up to 31 March 2019, replacing the earlier cut-off of 31 December 2018. The extension provides compliance relief to taxpayers with pending returns.Amendment:This notification amends notification No. 34/2018
Issued under section 148 of the CGST Act, this notification amends Notification No. 43/2018. It extends the due date for furnishing FORM GSTR-1 for the period July 2017 to December 2018 up to 31 March 2019 instead of 31 December 2018. The measure continues the special return filing relaxation for specified classes of taxpayers.Amendment:This notification amends notification No. 43/2018
Issued under section 148 of the CGST Act, this notification amends Notification No. 43/2018. It extends the due date for furnishing FORM GSTR-1 for the period July 2017 to December 2018 up to 31 March 2019 instead of 31 December 2018. The measure continues the special return filing relaxation for specified classes of taxpayers.Amendment:This notification amends notification No. 43/2018
This notification, issued under section 37 read with section 168, amends Notification No. 44/2018. It extends the due date for furnishing FORM GSTR-1 for the period July 2017 to February 2019 up to 31 March 2019. The extension ensures additional time for reporting outward supplies.Amendment:This notification amends notification No. 42/2018
This notification, issued under section 37 read with section 168, amends Notification No. 44/2018. It extends the due date for furnishing FORM GSTR-1 for the period July 2017 to February 2019 up to 31 March 2019. The extension ensures additional time for reporting outward supplies.Amendment:This notification amends notification No. 42/2018
Issued under section 51 of the CGST Act, this notification amends Notification No. 50/2018. It clarifies that TDS provisions shall not apply to supplies made between persons specified under section 51(1)(a) to (d). The amendment removes unintended TDS applicability on inter-governmental and notified supplies.Amendment:This notification amends notification No. 50/2018
Issued under section 51 of the CGST Act, this notification amends Notification No. 50/2018. It clarifies that TDS provisions shall not apply to supplies made between persons specified under section 51(1)(a) to (d). The amendment removes unintended TDS applicability on inter-governmental and notified supplies.Amendment:This notification amends notification No. 50/2018
This notification, issued under section 164 of the CGST Act, introduces wide-ranging amendments to the CGST Rules, 2017. Key changes include relaxation of signature requirements for e-invoices, restrictions on generation of e-way bills for non-filers, introduction of Rule 109B for revisional authority proceedings, and substitution of refund forms (GST RFD-01 / RFD-01A). The amendments strengthen compliance, automation and enforcement under GST.Amendment:This notification amends notification No. 3/2017
This notification, issued under section 164 of the CGST Act, introduces wide-ranging amendments to the CGST Rules, 2017. Key changes include relaxation of signature requirements for e-invoices, restrictions on generation of e-way bills for non-filers, introduction of Rule 109B for revisional authority proceedings, and substitution of refund forms (GST RFD-01 / RFD-01A). The amendments strengthen compliance, automation and enforcement under GST.Amendment:This notification amends notification No. 3/2017
Issued under section 128 of the CGST Act, this notification amends Notification No. 4/2018. It waives late fee under section 47 for taxpayers who failed to furnish FORM GSTR-1 for the period July 2017 to September 2018, provided the return is filed between 22 December 2018 and 31 March 2019. The waiver offers significant relief for past non-compliance.Amendment:This notification amends notification No. 4/2018
Issued under section 128 of the CGST Act, this notification amends Notification No. 4/2018. It waives late fee under section 47 for taxpayers who failed to furnish FORM GSTR-1 for the period July 2017 to September 2018, provided the return is filed between 22 December 2018 and 31 March 2019. The waiver offers significant relief for past non-compliance.Amendment:This notification amends notification No. 4/2018
This notification, issued under section 128, supersedes earlier late-fee notifications and caps late fee for FORM GSTR-3B at ₹25 per day (₹10 where tax is nil). It also fully waives late fee for returns relating to July 2017 to September 2018 if filed between 22 December 2018 and 31 March 2019. The notification provides major retrospective relief to taxpayers.Amendment:Yes it has been amended through notification 33/2021, 19/2021, 9/2021, 57/2020, 52/2020, 32/2020,
This notification, issued under section 128, supersedes earlier late-fee notifications and caps late fee for FORM GSTR-3B at ₹25 per day (₹10 where tax is nil). It also fully waives late fee for returns relating to July 2017 to September 2018 if filed between 22 December 2018 and 31 March 2019. The notification provides major retrospective relief to taxpayers.Amendment:Yes it has been amended through notification 33/2021, 19/2021, 9/2021, 57/2020, 52/2020, 32/2020,
