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Gist of Notification and order issued by CBIC Dated 28th June 2019 to implement decisions of 35th GST Council Meeting. Part one contains information on Due Date of Filing of Various GST Forms , Part two of article contains Information of amendments in GST RULES and part three contains information on Major & Relevant amendments in GST FORMS.
Part-I Related to Extension and Notification of Due Date of various GST forms
| Notification No – Central Tax | Context | Form | Form Title | Period | Extended/ Notified due date |
| Notification No. 26/2019 – Central Tax Dated 28th June 2019 | Extension | GSTR-7 | Return for TDS | October 2018 to July 2019 | 31st August 2019 |
| Notification No. 27/2019 – Central Tax Dated 28th June 2019 | Notified | GSTR-1 | Quarterly Return for Outward supplies | July 2019-September 2019 | 31st October 2019 |
| Notification No. 28/2019 – Central Tax Dated 28th June 2019 | Notified | GSTR-1 | Monthly Return for Outward supplies | July 2019-September 2019 | 11th of next month |
| Notification No. 29/2019 – Central Tax Dated 28th June 2019 | Notified | GSTR-3B | Monthly Return | July 2019-September 2019 | 20th of next month |
| Notification No. 30/2019 – Central Tax Dated 28th June 2019 | Exemption | GSTR-9 & 9C | Person supplying OIDAR services from outside India | FY 2017-18 | NA |
| Notification No. 32/2019 – Central Tax Dated 28th June 2019 | Extension | ITC-04 | Goods send to Job-Worker & Return | July 2017 -June 2019 | 31st August 2019 |
| Removal of Difficulty Order No. 6/2019-Central Tax Dated 28th June 2019 | Extension | GSTR-9 & 9C | Annual return and Reconciliation St. | FY 2017-18 | 31st August 2019
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Part-II Major amendments in GST RULES
Notification No. 31/2019 – Central Tax Dated 28th June 2019
| Rule No. | Gist |
| Insertion of Rule 10A | Bank account details to be furnished within 45 days from the date of grant of registration |
| Amendment in Rule 10A | Registration is liable to be cancelled if Rule 10A is not complied with |
| Amendment in Rule 32A | Value of supply where Kerala Flood Cess is applicable |
| Amendment in Rule 46 & 49 | Tax Invoice and Bill of Supply to contain QR Codes To be implemented later upon recommendations from Councils |
| Amendment in Rule 87 | Balance in Tax/Interest/Fess or any other amount in cash ledger can be transferred by Filing FORM PMT-09 | to be implemented at a later date |
| Insertion of Rule 95A | Refund of Taxes to the retail outlets established in departure area of an International Airport |
Part-III Major amendments in GST FORMS
| Form No. | Gist |
| GSTR-4 | Format of GSTR-4 has been substituted |
| GSTR-9 | Certain Changes in instructions |
| GST PMT-09 | Format notified for Transfer of amount from one account head to another in electronic cash ledger |
| GST RFD-10B | Format notified for Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets) |
| DRC-03 | Format of DRC-03 has been substituted |
| Word payment ‘advice’ to be replaced by ‘Order‘ |
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