The time limit for furnishing FORM GST ITC-04 is extended for goods sent to or received from job workers. The extension covers the period from July 2017 to December 2018. The revised due date for filing the form is 31st March, 2019.Effective Date: 31st December, 2018Previous Notification:Notification No. 59/2018–Central Tax dated 26.10.2018
The time limit for furnishing FORM GST ITC-04 is extended for goods sent to or received from job workers. The extension covers the period from July 2017 to December 2018. The revised due date for filing the form is 31st March, 2019.Effective Date: 31st December, 2018Previous Notification:Notification No. 59/2018–Central Tax dated 26.10.2018
Specified central tax officers and officers subordinate to them are empowered to exercise powers under sections 73 to 76 across the territorial jurisdiction assigned by the Board. The powers relate to adjudication, recovery and related proceedings under Chapter XV of the CGST Act.Effective Date: 31st December, 2018Previous Notification:Notification No. 2/2017–Central Tax dated 19.06.2017
Specified central tax officers and officers subordinate to them are empowered to exercise powers under sections 73 to 76 across the territorial jurisdiction assigned by the Board. The powers relate to adjudication, recovery and related proceedings under Chapter XV of the CGST Act.Effective Date: 31st December, 2018Previous Notification:Notification No. 2/2017–Central Tax dated 19.06.2017
Rule 96(10) of the CGST Rules, 2017 is substituted to restrict refund of integrated tax paid on exports. Exporters are not eligible for refund where supplies are received under specified concessional or exemption notifications. The amendment is deemed to be effective retrospectively from 23rd October, 2017.Effective Date: 23rd October, 2017 (retrospective)Previous Notification:Notification No. 48/2017–Central Tax dated 18.10.2017
Rule 96(10) of the CGST Rules, 2017 is substituted to restrict refund of integrated tax paid on exports. Exporters are not eligible for refund where supplies are received under specified concessional or exemption notifications. The amendment is deemed to be effective retrospectively from 23rd October, 2017.Effective Date: 23rd October, 2017 (retrospective)Previous Notification:Notification No. 48/2017–Central Tax dated 18.10.2017
This notification, issued under section 168 read with rule 61(5), amends Notification No. 34/2018 – Central Tax. It extends the due date for filing FORM GSTR-3B for September 2018 and October 2018 up to 30 November 2018 for taxpayers in Srikakulam district (Andhra Pradesh), and up to 20 December 2018 for specified districts in Tamil Nadu. The relief addresses natural calamity–related disruptions.Amendment:This notification amends notification No. 34/2018
This notification, issued under section 168 read with rule 61(5), amends Notification No. 34/2018 – Central Tax. It extends the due date for filing FORM GSTR-3B for September 2018 and October 2018 up to 30 November 2018 for taxpayers in Srikakulam district (Andhra Pradesh), and up to 20 December 2018 for specified districts in Tamil Nadu. The relief addresses natural calamity–related disruptions.Amendment:This notification amends notification No. 34/2018
Issued under section 37 read with section 168, this notification amends Notification No. 44/2018 – Central Tax. It extends the due dates for furnishing FORM GSTR-1 for September 2018 and October 2018 for registered persons whose principal place of business is in Srikakulam district (Andhra Pradesh) and certain districts of Tamil Nadu. The notification provides region-specific return filing relief.Amendment:This notification amends notification No. 44/2018
Issued under section 37 read with section 168, this notification amends Notification No. 44/2018 – Central Tax. It extends the due dates for furnishing FORM GSTR-1 for September 2018 and October 2018 for registered persons whose principal place of business is in Srikakulam district (Andhra Pradesh) and certain districts of Tamil Nadu. The notification provides region-specific return filing relief.Amendment:This notification amends notification No. 44/2018
Issued under section 148 of the CGST Act, this notification amends Notification No. 43/2018 – Central Tax. It extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2018 up to 30 November 2018 for registered persons whose principal place of business is in Srikakulam district (Andhra Pradesh). The measure ensures special procedural relaxation.Amendment:This notification amends notification No. 43/2018
Issued under section 148 of the CGST Act, this notification amends Notification No. 43/2018 – Central Tax. It extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2018 up to 30 November 2018 for registered persons whose principal place of business is in Srikakulam district (Andhra Pradesh). The measure ensures special procedural relaxation.Amendment:This notification amends notification No. 43/2018
This notification, issued under section 39(6) read with section 168, extends the due date for filing FORM GSTR-4 for the quarter July–September 2018 till 30 November 2018 for composition taxpayers whose principal place of business is in Srikakulam district (Andhra Pradesh). The extension provides targeted compliance relief
This notification, issued under section 39(6) read with section 168, extends the due date for filing FORM GSTR-4 for the quarter July–September 2018 till 30 November 2018 for composition taxpayers whose principal place of business is in Srikakulam district (Andhra Pradesh). The extension provides targeted compliance relief
Issued under section 39(6) read with section 168 of the CGST Act, this notification extends the due date for furnishing FORM GSTR-7 for the months October 2018 to December 2018 up to 31 January 2019. The extension benefits TDS deductors under section 51, ensuring adequate time for compliance.Amendment:Yes it has been amended through notification 7/2019
Issued under section 39(6) read with section 168 of the CGST Act, this notification extends the due date for furnishing FORM GSTR-7 for the months October 2018 to December 2018 up to 31 January 2019. The extension benefits TDS deductors under section 51, ensuring adequate time for compliance.Amendment:Yes it has been amended through notification 7/2019
The due date for filing GSTR-3B for September and October 2018 is extended for registered persons in Srikakulam district of Andhra Pradesh. The due date for GSTR-3B for October 2018 is also extended for specified districts in Tamil Nadu. Separate extended dates are prescribed for each affected region.Effective Date: 29th November, 2018Previous Notification:Notification No. 34/2018–Central Tax dated 10.08.2018
The due date for filing GSTR-3B for September and October 2018 is extended for registered persons in Srikakulam district of Andhra Pradesh. The due date for GSTR-3B for October 2018 is also extended for specified districts in Tamil Nadu. Separate extended dates are prescribed for each affected region.Effective Date: 29th November, 2018Previous Notification:Notification No. 34/2018–Central Tax dated 10.08.2018
The due date for filing GSTR-1 for September and October 2018 is extended for registered persons located in Srikakulam district of Andhra Pradesh. The due date for October 2018 is also extended for specified districts in Tamil Nadu. The extensions apply only to outward supply details for the specified tax periods.Effective Date: 29th November, 2018Previous Notification:Notification No. 44/2018–Central Tax dated 10.09.2018
The due date for filing GSTR-1 for September and October 2018 is extended for registered persons located in Srikakulam district of Andhra Pradesh. The due date for October 2018 is also extended for specified districts in Tamil Nadu. The extensions apply only to outward supply details for the specified tax periods.Effective Date: 29th November, 2018Previous Notification:Notification No. 44/2018–Central Tax dated 10.09.2018
